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Per Diem Rate for New York City

Posted on 07/24/2026 ← Back to TaxBert's Tax Talk
What is the per diem rate for New York City?

The per diem rate for New York City depends on which method is being used:

For the high-low substantiation method (used by employers to reimburse employees), New York City is classified as a high-cost locality with a meals and incidental expenses (M&IE) rate of $92 effective October 1, 2024 and October 1, 2025. [1] The total travel per diem (including lodging) for high-cost localities is $319. [1]

For standard per diem rates within the Continental United States, the base rate effective October 1, 2025 is $68 for M&IE and $110 for lodging. [2] However, many key locations including New York City qualify for higher rates. For the specific M&IE rate for New York City under the standard method, you can check www.gsa.gov/perdiem for the exact location-specific rate. [2]

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