Other special rates in the notice
| Rate | Notice 2026-60 from Oct 1, 2026 | Notice 2025-54 Oct 2025 – Sep 2026 |
|---|---|---|
| High-low: high-cost locality | $329 | $319 |
| High-low: other CONUS locality | $230 | $225 |
| Portion treated as meals, high / other | $86 / $74 | $86 / $74 |
| M&IE-only method, high / other | $86 / $74 | $86 / $74 |
| Transportation industry M&IE, CONUS / OCONUS | $80 / $86 | $80 / $86 |
| Incidental expenses only | $5 | $5 |
| High-cost threshold (federal per diem rate) | $280 or more | $272 or more |
High-low method or GSA locality rates?
Under the regular federal per diem method, each trip uses the GSA rate for the locality and month: for example, $113 lodging plus $68 M&IE at the FY2027 standard CONUS rate, and up to several hundred dollars in the most expensive localities. The high-low method replaces that lookup with two amounts. IRS Publication 463 describes it as a simplified method that removes the need to keep a current list of rates for each city.
The trade-off is precision. A low-rate trip to a listed locality outside its high-cost months, or to a well-priced unlisted city, can be paid more or less than the GSA locality rate would allow. Compare both before choosing a policy: the rate rankings show where GSA lodging ceilings exceed the low rate, and every locality page shows whether the locality is on the IRS list.
Rules to check before adopting it
- The rates substantiate the amount of ordinary and necessary business travel expenses under Rev. Proc. 2019-48. The traveler still has to prove the time, place and business purpose of the trip.
- First and last days are prorated. Publication 463 allows 3/4 of the M&IE amount on departure and return days, or another consistent, reasonable method.
- Transition period: for October 1 – December 31 an employer may keep the rates used earlier in the calendar year or switch to the new notice. An employer that used the high-low method during the first nine months must continue it through December 31 and use the same rates for all employees reimbursed under it.
- Per diem allowances paid at or below the federal rate under an accountable plan are not reported as wages; see is per diem taxable?
This is a summary for orientation, not tax advice. Read the notice and Rev. Proc. 2019-48, or ask a tax professional, before applying it to payroll.
High-cost localities from October 1, 2026
91 rows in Notice 2026-60, as listed by the IRS: key city, county or other defined location, and the portion of the calendar year when the locality is high-cost. Outside those dates the low rate applies. Links open the GSA locality with the same name; the IRS list and GSA coverage are published separately, so confirm the county as well.
| Key city | County or defined location | High-cost period |
|---|---|---|
| Gulf Shores | Baldwin | June 1 – July 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Phoenix/Scottsdale | Maricopa | February 1 – March 31 |
| Sedona | City limits of Sedona | October 1 – December 31 and March 1 – September 30 |
| Tucson | Pima | January 1 – March 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Los Angeles | Los Angeles, Orange, and Ventura, and Edwards AFB, less the city of Santa Monica | October 1 – September 30 |
| Mammoth Lakes | Mono | December 1 – March 31 |
| Monterey | Monterey | October 1 – September 30 |
| Napa | Napa | October 1 – September 30 |
| Palm Springs | Riverside | October 1 – April 30 |
| San Diego | San Diego | October 1 – September 30 |
| San Francisco | San Francisco | October 1 – September 30 |
| San Luis Obispo | San Luis Obispo | June 1 – July 31 |
| San Mateo/Foster City/Belmont | San Mateo | October 1 – September 30 |
| Santa Barbara | Santa Barbara | October 1 – September 30 |
| Santa Monica | City limits of Santa Monica | October 1 – September 30 |
| South Lake Tahoe | El Dorado | October 1 – March 31 and June 1 – September 30 |
| Sunnyvale/Palo Alto/San Jose | Santa Clara | October 1 – September 30 |
| Yosemite National Park | Mariposa | December 1 – April 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Aspen | Pitkin | December 1 – September 30 |
| Denver/Aurora | Denver, Adams, Arapahoe, and Jefferson | October 1 – October 31 and April 1 – September 30 |
| Silverthorne/Breckenridge | Summit | December 1 – March 31 |
| Steamboat Springs | Routt | December 1 – March 31 and June 1 – September 30 |
| Telluride | San Miguel | December 1 – March 31 |
| Vail | Eagle | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Lewes | Sussex | June 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Washington, D.C. | Also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Boca Raton/Delray Beach/Jupiter | Palm Beach and Hendry | January 1 – April 30 |
| Bradenton | Manatee | February 1 – March 31 |
| Cocoa Beach | Brevard | February 1 – March 31 |
| Fort Lauderdale | Broward | January 1 – April 30 |
| Fort Myers | Lee | January 1 – April 30 |
| Fort Walton Beach/DeFuniak Springs | Okaloosa and Walton | June 1 – July 31 |
| Gulf Breeze | Santa Rosa | June 1 – July 31 |
| Key West | Monroe | October 1 – September 30 |
| Miami | Miami-Dade | December 1 – May 31 |
| Naples | Collier | December 1 – April 30 |
| Sarasota | Sarasota | February 1 – April 30 |
| Sebring | Highlands | February 1 – March 31 |
| Stuart | Martin | February 1 – March 31 |
| Tampa/St. Petersburg | Pinellas and Hillsborough | February 1 – April 30 |
| Vero Beach | Indian River | December 1 – April 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Atlanta | Fulton and DeKalb | January 1 – March 31 |
| Jekyll Island/Brunswick | Glynn | March 1 – July 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Boise | Ada | October 1 – October 31 and June 1 – September 30 |
| Coeur d’Alene | Kootenai | June 1 – August 31 |
| Sun Valley/Ketchum | Blaine and Elmore | December 1 – March 31 and June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Chicago | Cook and Lake | October 1 – November 30 and April 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Bar Harbor/Rockport | Hancock and Knox | October 1 – October 31 and May 1 – September 30 |
| Kennebunk/Kittery/Sanford | York | July 1 – August 31 |
| Portland | Cumberland and Sagadahoc | October 1 – October 31 and June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Ocean City | Worcester | June 1 – August 31 |
| Washington, D.C. Metropolitan Area | Montgomery and Prince George’s | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Boston/Cambridge | Suffolk and city of Cambridge | October 1 – September 30 |
| Falmouth | City limits of Falmouth | June 1 – August 31 |
| Hyannis | Barnstable less the city of Falmouth | July 1 – August 31 |
| Martha’s Vineyard | Dukes | October 1 – September 30 |
| Nantucket | Nantucket | June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Mackinac Island | Mackinac | July 1 – August 31 |
| Petoskey | Emmet | June 1 – August 31 |
| Traverse City | Grand Traverse | July 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Duluth | St. Louis | October 1 – October 31 and June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Big Sky/West Yellowstone/Gardiner | Gallatin and Park | June 1 – September 30 |
| Kalispell/Whitefish | Flathead | July 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Toms River | Ocean | June 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Albuquerque | Bernalillo | October 1 – March 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Glens Falls | Warren | July 1 – August 31 |
| Lake Placid | Essex | July 1 – August 31 |
| New York City | Bronx, Kings, New York, Queens, and Richmond | October 1 – September 30 |
| Saratoga Springs/Schenectady | Saratoga and Schenectady | July 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Kill Devil Hills | Dare | June 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Bend | Deschutes | June 1 – August 31 |
| Eugene/Florence | Lane | June 1 – July 31 |
| Seaside | Clatsop | July 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Hershey | Hershey | June 1 – August 31 |
| Philadelphia | Philadelphia | October 1 – November 30 and September 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Jamestown/Middletown/Newport | Newport | October 1 – October 31 and June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Charleston | Charleston, Berkeley, and Dorchester | October 1 – September 30 |
| Hilton Head | Beaufort | April 1 – August 31 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Nashville | Davidson | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Moab | Grand | October 1 – October 31 and March 1 – June 30 and September 1 – September 30 |
| Park City | Summit | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Burlington | Chittenden | October 1 – October 31 and May 1 – September 30 |
| Manchester | Bennington | October 1 – October 31 and July 1 – September 30 |
| Montpelier | Washington | October 1 – October 31 and June 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Virginia Beach | City of Virginia Beach | June 1 – August 31 |
| Wallops Island | Accomack | July 1 – August 31 |
| Washington, D.C. Metropolitan Area | Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Port Angeles/Port Townsend | Clallam and Jefferson | June 1 – September 30 |
| Seattle | King | October 1 – September 30 |
| Key city | County or defined location | High-cost period |
|---|---|---|
| Cody | Park | June 1 – September 30 |
| Jackson/Pinedale | Teton and Sublette | October 1 – September 30 |
What changed from Notice 2025-54
- Added: Tucson, Arizona; San Mateo/Foster City/Belmont, California; Albuquerque, New Mexico; Cody, Wyoming.
- Removed: Panama City, Florida.
- Different high-cost months: Napa, California; South Lake Tahoe, California; Yosemite National Park, California; Aspen, Colorado; Steamboat Springs, Colorado; Telluride, Colorado; Fort Myers, Florida; Falmouth, Massachusetts; Toms River, New Jersey; New York City, New York; Philadelphia, Pennsylvania; Hilton Head, South Carolina; Manchester, Vermont; Montpelier, Vermont; Port Angeles/Port Townsend, Washington.
- Corrected period: Sun Valley/Ketchum, Idaho.
- Rates: high $319 → $329, low $225 → $230; meal portions unchanged at $86 and $74; threshold $272 → $280.
Notice 2025-54 high-cost list (October 1, 2025 – September 30, 2026)
Alabama: Gulf Shores (June 1 – July 31)
Arizona: Phoenix/Scottsdale (February 1 – March 31); Sedona (October 1 – December 31 and March 1 – September 30)
California: Los Angeles (October 1 – September 30); Mammoth Lakes (December 1 – March 31); Monterey (October 1 – September 30); Napa (October 1 – November 30 and February 1 – September 30); Palm Springs (October 1 – April 30); San Diego (October 1 – September 30); San Francisco (October 1 – September 30); San Luis Obispo (June 1 – July 31); Santa Barbara (October 1 – September 30); Santa Monica (October 1 – September 30); South Lake Tahoe (December 1 – March 31); Sunnyvale/Palo Alto/San Jose (October 1 – September 30); Yosemite National Park (January 1 – April 30)
Colorado: Aspen (October 1 – September 30); Denver/Aurora (October 1 – October 31 and April 1 – September 30); Silverthorne/Breckenridge (December 1 – March 31); Steamboat Springs (December 1 – March 31); Telluride (October 1 – September 30); Vail (October 1 – September 30)
Delaware: Lewes (June 1 – August 31)
District of Columbia: Washington, D.C. (October 1 – September 30)
Florida: Boca Raton/Delray Beach/Jupiter (January 1 – April 30); Bradenton (February 1 – March 31); Cocoa Beach (February 1 – March 31); Fort Lauderdale (January 1 – April 30); Fort Myers (January 1 – March 31); Fort Walton Beach/DeFuniak Springs (June 1 – July 31); Gulf Breeze (June 1 – July 31); Key West (October 1 – September 30); Miami (December 1 – May 31); Naples (December 1 – April 30); Panama City (June 1 – July 31); Sarasota (February 1 – April 30); Sebring (February 1 – March 31); Stuart (February 1 – March 31); Tampa/St. Petersburg (February 1 – April 30); Vero Beach (December 1 – April 30)
Georgia: Atlanta (January 1 – March 31); Jekyll Island/Brunswick (March 1 – July 31)
Idaho: Boise (October 1 – October 31 and June 1 – September 30); Coeur d’Alene (June 1 – August 31); Sun Valley/Ketchum (December 31 – March 31 and June 1 – September 30)
Illinois: Chicago (October 1 – November 30 and April 1 – September 30)
Maine: Bar Harbor/Rockport (October 1 – October 31 and May 1 – September 30); Kennebunk/Kittery/Sanford (July 1 – August 31); Portland (October 1 – October 31 and June 1 – September 30)
Maryland: Ocean City (June 1 – August 31); Washington, D.C. Metropolitan Area (October 1 – September 30)
Massachusetts: Boston/Cambridge (October 1 – September 30); Falmouth (July 1 – August 31); Hyannis (July 1 – August 31); Martha’s Vineyard (October 1 – September 30); Nantucket (June 1 – September 30)
Michigan: Mackinac Island (July 1 – August 31); Petoskey (June 1 – August 31); Traverse City (July 1 – August 31)
Minnesota: Duluth (October 1 – October 31 and June 1 – September 30)
Montana: Big Sky/West Yellowstone/Gardiner (June 1 – September 30); Kalispell/Whitefish (July 1 – September 30)
New Jersey: Toms River (July 1 – August 31)
New York: Glens Falls (July 1 – August 31); Lake Placid (July 1 – August 31); New York City (October 1 – December 31 and March 1 – September 30); Saratoga Springs/Schenectady (July 1 – August 31)
North Carolina: Kill Devil Hills (June 1 – August 31)
Oregon: Bend (June 1 – August 31); Eugene/Florence (June 1 – July 31); Seaside (July 1 – August 31)
Pennsylvania: Hershey (June 1 – August 31); Philadelphia (October 1 – November 30 and April 1 – September 30)
Rhode Island: Jamestown/Middletown/Newport (October 1 – October 31 and June 1 – September 30)
South Carolina: Charleston (October 1 – September 30); Hilton Head (March 1 – August 31)
Tennessee: Nashville (October 1 – September 30)
Utah: Moab (October 1 – October 31 and March 1 – June 30 and September 1 – September 30); Park City (October 1 – September 30)
Vermont: Burlington (October 1 – October 31 and May 1 – September 30); Manchester (October 1 – October 31 and August 1 – September 30); Montpelier (October 1 – October 31 and August 1 – September 30)
Virginia: Virginia Beach (June 1 – August 31); Wallops Island (July 1 – August 31); Washington, D.C. Metropolitan Area (October 1 – September 30)
Washington: Port Angeles/Port Townsend (July 1 – August 31); Seattle (October 1 – September 30)
Wyoming: Jackson/Pinedale (October 1 – September 30)
Official sources
- Notice 2026-60, 2026-2027 Special Per Diem Rates — PDF last modified Sep 24, 2026, retrieved Oct 3, 2026, SHA-256
ba90fc585cb2… - Notice 2025-54, 2025-2026 Special Per Diem Rates — PDF last modified Sep 23, 2025, retrieved Oct 3, 2026, SHA-256
e171d7a86cef… - IRS Publication 463: travel, gift and car expenses (2025 returns)
Figures are transcribed from the IRS PDFs and checked automatically against them. The IRS can supersede a notice; the next one is generally published in September.