US Updates Foreign Per Diem Rates, Effective Dec. 1, 2025

Foreign per diem rates for 100 locations, including Rio de Janeiro, Seoul, and Tokyo, were updated by the U.S. State Department and take effect Dec. 1.

Updates apply to cities and other locations in Brazil, Bulgaria, Colombia, Cook Islands, Democratic Republic of the Congo, Hungary, Japan, Kazakhstan, New Zealand, Niue, South Korea, Taiwan, and Uganda, according to the department’s list of updated foreign per diem rates.

While the rates are the maximum tax-free reimbursement rates issued to U.S. government employees traveling on official business in foreign areas, the Internal Revenue Service also allows employers based in the U.S. to ...