---
title: IRS Issues Federal ‘High-Low’ Per Diem Rates Effective October 1
description: IRS releases high-low per diem rates effective October 1, 2024.
---

[Pay News Now](https://blogs.payroll.org/pay-news-now)

# [IRS Issues Federal ‘High-Low’ Per Diem Rates Effective October 1](https://blogs.payroll.org/pay-news-now/irs-issues-federal-high-low-per-diem-rates-effective-october-3)

 Written by [Jyme Mariani, Esq.](https://blogs.payroll.org/pay-news-now/author/jyme-mariani-esq) | Oct 4, 2024 6:05:04 PM

The IRS released the optional “high-low” [**per diem rates**](https://payroll.org/docs/default-source/irs-and-ssa-announcements/24j30-2025-High-Low-Per-Diems.pdf) for lodging expenses and meals and incidental expenses (M&IE) that may be used instead of the General Services Administration’s “actual” per diem rates for travel to locations within the continental U.S (CONUS).

The updated high-low rates apply for travel undertaken on or after October 1, 2024. [**Notice 2024-68**](https://payroll.org/docs/default-source/irs-and-ssa-announcements/24j30-2025-High-Low-Per-Diems.pdf) also lists the special federal M&IE per diem rates applicable to the transportation industry and the per diem rate for incidental expenses.

### High-Low Rates

The “high” rate for lodging expenses and M&IE increases to $319 (from $309) for travel to any high-cost locality, while the “low” rate increases to $225 (from $214) for travel to any other locality within CONUS. The rates for M&IE increase to $86 (from $74) for high-cost localities and to $74 (from $64) for any other locality within CONUS.

The notice lists high-cost localities with a federal per diem rate of $272 or more for all of the calendar year or the portion of the calendar year specified. A full listing of the locations is in the October issue of [***Payroll Currently***](https://bookshelf.payroll.org/payroll_currently_2024/) (Issue 10, Vol. 32).

 

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out [**Payroll Source Plus**](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067)!

*Jyme Mariani, Esq., is Managing Editor of* Payroll Currently *and Senior Manager of Payroll Information Resources for PayrollOrg.*

[View full post](https://blogs.payroll.org/pay-news-now/irs-issues-federal-high-low-per-diem-rates-effective-october-3)

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