The new IRS per diem rates have been released for 2022-2023.

The Meal and Incidental Expense (M&IE) rates for the transportation indusyty are $69 for travel within the continental U.S. and $74 for travel outside the continental U.S.

Per diem for travel to high-cost localities has increased slightly from $296 to $297 ($74 for M&IE) and the rate for travel to other localities has also increased from $202 to $204 ($64 for M&IE).

The incidental-expenses-only rate remains the same at $5 per day.

The updated rates and list of high-cost locations apply to per diem allowances paid to employees after 9/30/2022.