Business Travel Per Diem 2025. We establish the per diem rates for the continental united states (conus), which includes the 48 contiguous states and the district of columbia. Federal agencies use the per.

Check the reasonable amounts and record keeping exceptions. The irs makes it easy for business travelers by allowing the use of “per diem” rates, which are daily allowances to compensate for lodging, meals and incidental expenses incurred on business trips.