On a business trip, you can deduct 100% of the cost of travel to your destination, whether that's a plane, train, or bus ticket. If you rent a car to get there, and to get around, that cost is deductible, too.

Business travel expenses can be 100% deductible, but they must meet strict IRS criteria: they must be "ordinary" (common in your industry) and "necessary" (helpful for your business). For tax year 2026, airfare, train tickets, bus fares, and hotel lodging for business trips are generally 100% deductible, provided they are not "lavish or extravagant." Other 100% deductions include baggage fees, rental cars, taxis, and even tips paid to porters or hotel staff. However, the rules for meals have shifted; while there was a temporary 100% deduction in previous years, business meals have largely returned to being only 50% deductible. Furthermore, "entertainment" expenses—such as taking a client to a Broadway show or a sporting event—are generally 0% deductible under current rules. If a trip is part business and part pleasure, you can only deduct the portions directly related to business. It is crucial to maintain meticulous records, including receipts and a log of the business purpose for each expense, to satisfy potential audits.