{
 "name": "Perdiemo Per Diem And Mileage Rates",
 "title": "Per Diem And Mileage Rates",
 "url": "https://perdiemo.com/datasets/per-diem-and-mileage-rates/",
 "csv": "https://perdiemo.com/datasets/per-diem-and-mileage-rates.csv",
 "markdown": "https://perdiemo.com/datasets/per-diem-and-mileage-rates/index.md",
 "computed_at": "2026-10-18",
 "license": "https://perdiemo.com/terms",
 "headline": "The Per Diem And Mileage Rates carries 4 published figures read from 5 sources' own pages, from 5 to 15 GBP, read 17 October 2026.",
 "quotes": [
  "The Per Diem And Mileage Rates carries 4 published figures read from 5 sources' own pages, from 5 to 15 GBP, read 17 October 2026.",
  "5 of the 15 named sources read in full publish a figure; 10 publish none, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type standard mileage rate: median 72.50 cents across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type first and last travel day M&IE: median 75 percent across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type breakfast rate: median 5 GBP across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type one meal (5 hour) rate: median 5 GBP across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type two meal (10 hour) rate: median 10 GBP across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type late evening meal rate: median 15 GBP across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type overseas room rate: median 120.50 EUR across 1 source, read 17 October 2026.",
  "Per Diem And Mileage Rates, rate type incidental allowance: median 17.50 CAD across 1 source, read 17 October 2026."
 ],
 "citation": "\"Perdiemo Per Diem And Mileage Rates\", updated 2026-10-18, https://perdiemo.com/datasets/per-diem-and-mileage-rates/.",
 "changed_since": null,
 "national": {
  "unit": "GBP",
  "n": 4,
  "median": 7.5,
  "min": 5,
  "max": 15,
  "p25": 5,
  "p75": 13.75,
  "mean": 8.75,
  "units": {
   "%": 1,
   "CAD": 1,
   "EUR": 1,
   "GBP": 4,
   "cents": 1
  },
  "published_sources": 5,
  "named_sources": 15,
  "read_sources": 15,
  "not_published": 10,
  "published_share": 0.333
 },
 "by_axis": {
  "rate type": {
   "standard mileage rate": {
    "cents": {
     "n": 1,
     "median": 72.5,
     "min": 72.5,
     "max": 72.5,
     "p25": 72.5,
     "p75": 72.5,
     "mean": 72.5
    }
   },
   "first and last travel day M&IE": {
    "%": {
     "n": 1,
     "median": 75,
     "min": 75,
     "max": 75,
     "p25": 75,
     "p75": 75,
     "mean": 75
    }
   },
   "breakfast rate": {
    "GBP": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "one meal (5 hour) rate": {
    "GBP": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "two meal (10 hour) rate": {
    "GBP": {
     "n": 1,
     "median": 10,
     "min": 10,
     "max": 10,
     "p25": 10,
     "p75": 10,
     "mean": 10
    }
   },
   "late evening meal rate": {
    "GBP": {
     "n": 1,
     "median": 15,
     "min": 15,
     "max": 15,
     "p25": 15,
     "p75": 15,
     "mean": 15
    }
   },
   "overseas room rate": {
    "EUR": {
     "n": 1,
     "median": 120.5,
     "min": 120.5,
     "max": 120.5,
     "p25": 120.5,
     "p75": 120.5,
     "mean": 120.5
    }
   },
   "incidental allowance": {
    "CAD": {
     "n": 1,
     "median": 17.5,
     "min": 17.5,
     "max": 17.5,
     "p25": 17.5,
     "p75": 17.5,
     "mean": 17.5
    }
   }
  }
 },
 "rows": [
  {
   "source": "IRS - 2026 business standard mileage rate",
   "url": "https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents",
   "figure": "72.5 cents",
   "value": 72.5,
   "unit": "cents",
   "vat": null,
   "axis": {
    "rate type": "standard mileage rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "IRS sets 2026 business standard mileage rate at 72.5 cents per mile, up 2.5 cents",
   "source_class": "primary-government",
   "text_sha256": "3140e0c6af88ece5cb05fd3ed6eb6d498b89846806aef3046ef58b38e9f157d8"
  },
  {
   "source": "GSA per diem FAQs",
   "url": "https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs",
   "figure": "75 percent",
   "value": 75,
   "unit": "%",
   "vat": null,
   "axis": {
    "rate type": "first and last travel day M&IE"
   },
   "retrieved_at": "2026-10-17",
   "quote": "On the first and last travel day, Federal employees are only eligible for 75 percent of the total M&IE rate for their temporary duty travel location (not the official duty station location).",
   "source_class": "primary-government",
   "text_sha256": "cab73e4fcdf211fcfc89783377a54372eab9f2aa1c24557bb0f825728cbb73c8"
  },
  {
   "source": "HMRC EIM05231 - benchmark scale rates",
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231",
   "figure": "£5",
   "value": 5,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rate type": "breakfast rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Breakfast rate £5",
   "source_class": "primary-government",
   "text_sha256": "44a32ae96d3266cff6464a7e1ab636079b14094b2614c5eebbc1db3fc97395fd"
  },
  {
   "source": "HMRC EIM05231 - benchmark scale rates",
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231",
   "figure": "£5",
   "value": 5,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rate type": "one meal (5 hour) rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "One meal (5 hour) rate £5",
   "source_class": "primary-government",
   "text_sha256": "44a32ae96d3266cff6464a7e1ab636079b14094b2614c5eebbc1db3fc97395fd"
  },
  {
   "source": "HMRC EIM05231 - benchmark scale rates",
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231",
   "figure": "£10",
   "value": 10,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rate type": "two meal (10 hour) rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Two meal (10 hour) rate £10",
   "source_class": "primary-government",
   "text_sha256": "44a32ae96d3266cff6464a7e1ab636079b14094b2614c5eebbc1db3fc97395fd"
  },
  {
   "source": "HMRC EIM05231 - benchmark scale rates",
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231",
   "figure": "£15",
   "value": 15,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rate type": "late evening meal rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Late evening meal rate £15",
   "source_class": "primary-government",
   "text_sha256": "44a32ae96d3266cff6464a7e1ab636079b14094b2614c5eebbc1db3fc97395fd"
  },
  {
   "source": "HMRC - expenses rates for employees travelling outside the UK",
   "url": "https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk",
   "figure": "120.50 euros",
   "value": 120.5,
   "unit": "EUR",
   "vat": null,
   "axis": {
    "rate type": "overseas room rate"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Room rate 120.50 euros",
   "source_class": "primary-government",
   "text_sha256": "e7b86609dc881d8349b79772e7aeda8b9c7d10bb3dcbab8b9fca33985245cad9"
  },
  {
   "source": "CRA/NJC Directive on Travel - Appendix C, allowances outside Canada",
   "url": "https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-c-daily-meal-rates-locations-abroad-january-2026.html",
   "figure": "17.50 CAD",
   "value": 17.5,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "rate type": "incidental allowance"
   },
   "retrieved_at": "2026-10-17",
   "quote": "Belarus - Belarusian Ruble (BYN) NOTE: One Rate for Country Minsk * * * * 17.50 CAD *",
   "source_class": "primary-government",
   "text_sha256": "da10ceff31653c4d4b0b3ded5cafafb6a0df310f20d1d0ebe9087b0d663e269b"
  }
 ],
 "not_published": [
  {
   "source": "GSA per diem rates",
   "url": "https://www.gsa.gov/travel/plan-book/per-diem-rates",
   "retrieved_at": "2026-10-16",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "GSA - FY 2026 CONUS per diem rates release",
   "url": "https://www.gsa.gov/about-gsa/newsroom/news-releases/gsa-releases-fy-2026-conus-per-diem-rates-for-federal-travelers-08152025",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "IRS Topic 511 - business travel expenses",
   "url": "https://www.irs.gov/taxtopics/tc511",
   "retrieved_at": "2026-10-10",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "HMRC EIM05233 - benchmark rates Q&A",
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05233",
   "retrieved_at": "2026-10-17",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "GOV.UK - business travel mileage rules for tax",
   "url": "https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax",
   "retrieved_at": "2026-09-11",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "HMRC - rates and allowances: travel, mileage and fuel",
   "url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances",
   "retrieved_at": "2026-10-10",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "ATO TD 2025/2 (reasonable amounts, legal database)",
   "url": "https://www.ato.gov.au/law/view/document?DocID=TXD/TD20252/NAT/ATO/00001",
   "retrieved_at": "2026-10-10",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "CRA/NJC Directive on Travel - Appendix B, allowances within Canada and the continental USA",
   "url": "https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-b-meals-allowances-april-2026.html",
   "retrieved_at": "2026-09-19",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Defense Travel Management Office - per diem rates (OCONUS)",
   "url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "eCFR - Federal Travel Regulation, chapter 301",
   "url": "https://www.ecfr.gov/current/title-41/subtitle-F/chapter-301",
   "retrieved_at": "2026-10-17",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.gsa.gov/travel/plan-book/per-diem-rates",
   "label": "GSA per diem rates",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gsa.gov/about-gsa/newsroom/news-releases/gsa-releases-fy-2026-conus-per-diem-rates-for-federal-travelers-08152025",
   "label": "GSA - FY 2026 CONUS per diem rates release",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs",
   "label": "GSA per diem FAQs",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents",
   "label": "IRS - 2026 business standard mileage rate",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.irs.gov/taxtopics/tc511",
   "label": "IRS Topic 511 - business travel expenses",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231",
   "label": "HMRC EIM05231 - benchmark scale rates",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05233",
   "label": "HMRC EIM05233 - benchmark rates Q&A",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk",
   "label": "HMRC - expenses rates for employees travelling outside the UK",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax",
   "label": "GOV.UK - business travel mileage rules for tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances",
   "label": "HMRC - rates and allowances: travel, mileage and fuel",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.ato.gov.au/law/view/document?DocID=TXD/TD20252/NAT/ATO/00001",
   "label": "ATO TD 2025/2 (reasonable amounts, legal database)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-b-meals-allowances-april-2026.html",
   "label": "CRA/NJC Directive on Travel - Appendix B, allowances within Canada and the continental USA",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-c-daily-meal-rates-locations-abroad-january-2026.html",
   "label": "CRA/NJC Directive on Travel - Appendix C, allowances outside Canada",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/",
   "label": "Defense Travel Management Office - per diem rates (OCONUS)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.ecfr.gov/current/title-41/subtitle-F/chapter-301",
   "label": "eCFR - Federal Travel Regulation, chapter 301",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 15 named sources that could be read published a usable figure; 10 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 52 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rate - the US CONUS and OCONUS per diem, the IRS high-low and standard mileage rate, HMRC's benchmark scale rates, worldwide subsistence rates and approved mileage allowance payments, CRA's meal allowances at home and abroad, the ATO's reasonable amounts by salary band - quoted verbatim with its effective date; the derivation is the CROSS-JURISDICTION comparison (what one night in the same city may be reimbursed at under four tax regimes) and changed-since, which is the news every rate year turn.",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">5 to 15 GBP</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">4 published figures, Per Diem And Mileage Rates, across 5 sources, read 17 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://perdiemo.com/datasets/per-diem-and-mileage-rates/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: Perdiemo Per Diem And Mileage Rates</a></figcaption></figure>"
}
