IRS Increases 2023-24 High-Low Per Diem Rates

The high-low per diem rates used with the high-low substantiation method increase Oct. 1, the Internal Revenue Service said Sept. 25.

The rate for travel to a high-cost location increased to $309, up from $297, and the rate for travel to other locations in the continental US increased to $214, from $204, the IRS said in Notice 2023-68. Areas considered high-cost have a per diem rate of at least $261, up from $250 in the previous notice, and can be high-cost areas for the entire year or portions of it, the IRS said.

The amount of the per diem ...