# Travel allowance: Per Diem And Mileage Rates

> 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.

Perdiemo · https://perdiemo.com/datasets/per-diem-and-mileage-rates/ · computed 2026-10-18

**Range of the published figures:** 5 to 15 GBP (range 5 to 15 GBP; 4 sources with a figure; 5 of 15 sources read publish one).

5 of the 15 named sources read in full publish a figure; 10 publish none, read 17 October 2026.

## By rate type

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rate type standard mileage rate | 72.5 cents | 72.5 to 72.5 cents | 1 |
| rate type first and last travel day M&IE | 75 % | 75 to 75 % | 1 |
| rate type breakfast rate | 5 GBP | 5 to 5 GBP | 1 |
| rate type one meal (5 hour) rate | 5 GBP | 5 to 5 GBP | 1 |
| rate type two meal (10 hour) rate | 10 GBP | 10 to 10 GBP | 1 |
| rate type late evening meal rate | 15 GBP | 15 to 15 GBP | 1 |
| rate type overseas room rate | 120.5 EUR | 120.5 to 120.5 EUR | 1 |
| rate type incidental allowance | 17.5 CAD | 17.5 to 17.5 CAD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [HMRC - expenses rates for employees travelling outside the UK](https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk) | 120.5 EUR | overseas room rate | 2026-10-17 |
| [GSA per diem FAQs](https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs) | 75 % | first and last travel day M&IE | 2026-10-17 |
| [IRS - 2026 business standard mileage rate](https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents) | 72.5 cents | standard mileage rate | 2026-10-17 |
| [CRA/NJC Directive on Travel - Appendix C, allowances outside Canada](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) | 17.5 CAD | incidental allowance | 2026-10-17 |
| [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231) | 15 GBP | late evening meal rate | 2026-10-17 |
| [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231) | 10 GBP | two meal (10 hour) rate | 2026-10-17 |
| [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231) | 5 GBP | breakfast rate | 2026-10-17 |
| [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231) | 5 GBP | one meal (5 hour) rate | 2026-10-17 |

## The sentence each figure was read from (8)

- [HMRC - expenses rates for employees travelling outside the UK](https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk), read 2026-10-17: "Room rate 120.50 euros"
- [GSA per diem FAQs](https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs), read 2026-10-17: "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)."
- [IRS - 2026 business standard mileage rate](https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents), read 2026-10-17: "IRS sets 2026 business standard mileage rate at 72.5 cents per mile, up 2.5 cents"
- [CRA/NJC Directive on Travel - Appendix C, allowances outside Canada](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), read 2026-10-17: "Belarus - Belarusian Ruble (BYN) NOTE: One Rate for Country Minsk * * * * 17.50 CAD *"
- [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231), read 2026-10-17: "Late evening meal rate £15"
- [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231), read 2026-10-17: "Two meal (10 hour) rate £10"
- [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231), read 2026-10-17: "Breakfast rate £5"
- [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231), read 2026-10-17: "One meal (5 hour) rate £5"

## Read in full, publishes no figure

- [GSA per diem rates](https://www.gsa.gov/travel/plan-book/per-diem-rates), read 2026-10-16: read in full and no accepted figure on the page
- [GSA - FY 2026 CONUS per diem rates release](https://www.gsa.gov/about-gsa/newsroom/news-releases/gsa-releases-fy-2026-conus-per-diem-rates-for-federal-travelers-08152025), read 2026-09-12: read in full and no accepted figure on the page
- [IRS Topic 511 - business travel expenses](https://www.irs.gov/taxtopics/tc511), read 2026-10-10: every candidate on the page was refused
- [HMRC EIM05233 - benchmark rates Q&A](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05233), read 2026-10-17: every candidate on the page was refused
- [GOV.UK - business travel mileage rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax), read 2026-09-11: read in full and no accepted figure on the page
- [HMRC - rates and allowances: travel, mileage and fuel](https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances), read 2026-10-10: read in full and no accepted figure on the page
- [ATO TD 2025/2 (reasonable amounts, legal database)](https://www.ato.gov.au/law/view/document?DocID=TXD/TD20252/NAT/ATO/00001), read 2026-10-10: every candidate on the page was refused
- [CRA/NJC Directive on Travel - Appendix B, allowances within Canada and the continental USA](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-b-meals-allowances-april-2026.html), read 2026-09-19: read in full and no accepted figure on the page
- [Defense Travel Management Office - per diem rates (OCONUS)](https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/), read 2026-09-12: read in full and no accepted figure on the page
- [eCFR - Federal Travel Regulation, chapter 301](https://www.ecfr.gov/current/title-41/subtitle-F/chapter-301), read 2026-10-17: read in full and no accepted figure on the page

## 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.

## Sources

- [GSA per diem rates](https://www.gsa.gov/travel/plan-book/per-diem-rates) (the publisher's own terms; quoted for reporting and comment)
- [GSA - FY 2026 CONUS per diem rates release](https://www.gsa.gov/about-gsa/newsroom/news-releases/gsa-releases-fy-2026-conus-per-diem-rates-for-federal-travelers-08152025) (the publisher's own terms; quoted for reporting and comment)
- [GSA per diem FAQs](https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs) (the publisher's own terms; quoted for reporting and comment)
- [IRS - 2026 business standard mileage rate](https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic 511 - business travel expenses](https://www.irs.gov/taxtopics/tc511) (the publisher's own terms; quoted for reporting and comment)
- [HMRC EIM05231 - benchmark scale rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05231) (the publisher's own terms; quoted for reporting and comment)
- [HMRC EIM05233 - benchmark rates Q&A](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05233) (the publisher's own terms; quoted for reporting and comment)
- [HMRC - expenses rates for employees travelling outside the UK](https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK - business travel mileage rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax) (the publisher's own terms; quoted for reporting and comment)
- [HMRC - rates and allowances: travel, mileage and fuel](https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances) (the publisher's own terms; quoted for reporting and comment)
- [ATO TD 2025/2 (reasonable amounts, legal database)](https://www.ato.gov.au/law/view/document?DocID=TXD/TD20252/NAT/ATO/00001) (the publisher's own terms; quoted for reporting and comment)
- [CRA/NJC Directive on Travel - Appendix B, allowances within Canada and the continental USA](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/travel-directive/appendix-b-meals-allowances-april-2026.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA/NJC Directive on Travel - Appendix C, allowances outside Canada](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) (the publisher's own terms; quoted for reporting and comment)
- [Defense Travel Management Office - per diem rates (OCONUS)](https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/) (the publisher's own terms; quoted for reporting and comment)
- [eCFR - Federal Travel Regulation, chapter 301](https://www.ecfr.gov/current/title-41/subtitle-F/chapter-301) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.

Cite as: "Perdiemo Per Diem And Mileage Rates", updated 2026-10-18, https://perdiemo.com/datasets/per-diem-and-mileage-rates/.

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