Per diem rates for meals and lodging are based on geographical location. The IRS sets per diem mileage rates; for 2024, the mileage rate is $0.67 cents per mile, and for 2025, it's $0.70 per mile.
Mileage reimbursement rates are determined by the IRS. Charges for gasoline ... use the maximum per diem rate along with the per diem allowances breakdown chart. Rates to non-foreign areas including ...