Per Diem Rate Calculator
Calculate federal per diem allowances for lodging and meals & incidentals (M&IE) by state. FY2026 rates.
Select a state and enter travel days to calculate per diem.
About GSA Per Diem Rates
Per diem rates are set by the General Services Administration (GSA) for federal employees traveling within the continental United States (CONUS). These rates establish the maximum allowances for lodging and meals & incidentals (M&IE) that travelers can claim. Many private employers also use GSA rates as a benchmark for their own travel reimbursement policies.
The standard CONUS rate for FY2026 is $107 for lodging and $59 for M&IE. High-cost areas like New York City, San Francisco, Washington DC, and certain resort destinations receive higher rates to account for elevated costs.
What Per Diem Covers
Lodging covers the cost of your hotel room (excluding taxes in most cases). M&IE covers meals (breakfast, lunch, dinner) and incidentals like tips to porters, baggage carriers, and hotel staff. Laundry, dry cleaning, and taxi/rideshare costs are typically reimbursed separately from per diem.
First and Last Day Rules
On the first and last day of travel, you receive 75% of the M&IE rate. This applies regardless of the time of departure or arrival. Full days of travel between the first and last day receive 100% of the M&IE rate. Lodging is reimbursed at 100% for all nights.
Frequently Asked Questions
What is per diem?
Per diem (Latin for "per day") is a daily allowance for lodging and meals given to employees traveling for work. The federal government sets standard per diem rates through the GSA that apply to government employees, and many private companies use these same rates as guidelines for their employee travel policies.
Who sets the rates?
The General Services Administration (GSA) sets per diem rates for the continental United States (CONUS). The Department of Defense sets rates for non-foreign areas like Alaska, Hawaii, and US territories. The State Department sets rates for foreign travel. Rates are updated annually, typically effective October 1 (the start of the federal fiscal year).
Do I get full per diem on travel days?
No. On the first and last day of travel, you receive only 75% of the M&IE allowance. This is known as the "first and last day" rule. Full lodging is still provided for nights stayed. On days in between your first and last travel day, you receive 100% of the M&IE rate.
Are per diem payments taxable?
Per diem payments that do not exceed the federal rate are generally not taxable, provided the employee submits an expense report to their employer within a reasonable period and returns any excess payment. If per diem exceeds the federal rate, the excess is considered taxable income. Self-employed individuals can deduct per diem for M&IE but must document actual lodging costs.