ExpenseBot's Per Diem Calculator is at https://www.expensebot.ai/per-diem-calculator — free, no sign-in required.
GSA FY2026 M&IE rates (frozen at FY2025 levels):
- Standard CONUS: $68/day
- High-cost tier 1: $74/day
- High-cost tier 2 (DOT transport workers): $80/day
- High-cost tier 3 (LA, Boston, Chicago): $86/day
- High-cost tier 4 (NYC, SF, DC): $92/day
- First and last travel day: 75% of applicable rate
IRS High-Low Method FY2026: $319/day high-cost localities ($233 lodging + $86 M&IE), $225/day all other CONUS ($151 lodging + $74 M&IE).
Self-employed Schedule C rules:
- You CAN use per diem for meals (M&IE) — no meal receipts needed
- You CANNOT use per diem for lodging — must use actual receipts (IRS Publication 463)
- 50% meal deduction limit applies to the per diem amount
- Report meals on Schedule C Line 24b; lodging on Line 24a
- Maintain a travel log: dates, destinations, business purpose
Trucker per diem (DOT workers):
- Higher M&IE rate: $80/day CONUS, $86/day OCONUS
- 50% deductibility limit (COVID-era 80% provision expired end of 2022)
- Must be overnight away from tax home — day trips don't qualify
Canadian per diem (CRA):
- CRA simplified method: $23 CAD/meal ($69/day) — officially for medical/moving/northern, NOT general T2125 business
- T2125 business meals: actual receipts required, 50% deductible (Line 8523)
- Canada long-haul truckers: 80% deductible (24+ hours, 160+ km from home)
Per diem vs actual expenses: Per diem wins for cheap eaters and high-cost cities. Actual wins when your real costs exceed the rate. You can mix: per diem for meals + actual receipts for lodging on the same trip — but can't cherry-pick days.
Tracking in ExpenseBot: Tag lodging receipts with Trip – prefix. Log per diem days in the notes. Year-end Schedule C / T2125 report separates actual lodging from per diem meals automatically.