Per Diem Tax Deductions

Use IRS per diem rates to simplify meal and lodging deductions during business travel. Per diem eliminates the need to save individual meal receipts.

per diemGSA ratestravel allowancemealslodging

check_circleWhat You Can Deduct

  • checkMeals per diem (varies by city)
  • checkLodging per diem (varies by city)
  • checkIncidental expenses per diem
  • checkFirst and last day of travel (75% rate)
  • checkHigh-cost locality adjustments
  • checkContinental US vs. international rates

lightbulbTips for Keeping Records

  • tips_and_updatesPer diem rates are set by the GSA and change annually by location
  • tips_and_updatesYou cannot claim per diem for meals AND actual meal receipts on the same trip
  • tips_and_updatesSelf-employed individuals can only use per diem for meals, not lodging
  • tips_and_updatesCheck the GSA website for current rates by city and county

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Related Tax Guides

Meals and Entertainment Deductions

Business meals are 50% deductible when directly related to business. Understand the rules to maximize this common deduction.

Hotel Expenses Deductions

Hotel and lodging costs during business travel are fully deductible. Includes room charges, hotel taxes, and business-related services used during your stay.