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Federal Per Diem Calc Fee & rate guide
Per Diem Rates 2025 (FY2025)
The FY2025 standard CONUS per diem was $110 a night for lodging and $68 a day for meals and incidentals, in effect from 1 October 2024 through 30 September 2025. These rates are historical: use them to check a past trip or a late voucher. Current rates are FY2026 and FY2027.
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- Updated September 2026
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FY2025 standard rates (verify from GSA archive before publishing)
FY2025 ran 1 October 2024 to 30 September 2025. The standard rate applied to any CONUS location GSA did not list separately.
| FY2025 standard CONUS | Rate |
|---|---|
| Lodging, per night (before taxes) | $110 |
| Meals & incidentals, full day | $68 |
| Meals & incidentals, first and last travel day | $51 |
| M&IE tiers | $68, $74, $80, $86, $92 |
The same two rules applied then as now: lodging was a ceiling on actual spend with hotel taxes reimbursed separately, and M&IE was a flat daily amount needing no receipts, cut to 75% on the departure and return days. Listed destinations carried their own lodging figures, set month by month, so a FY2025 claim has to be checked against the month each night fell in. See GSA per diem rates for the official tables.
Past-trip claims
A voucher is priced at the rates in force on the travel dates, not the rates in force when you file it. Filing a FY2025 trip in 2026 does not entitle you to FY2026 or FY2027 figures, and it does not reduce you to them either.
Three things to get right on a late claim:
- The fiscal year of each night. A trip that ran across 30 September 2025 is split: FY2025 rates up to and including that night, FY2026 from 1 October 2025.
- The month of each night. Seasonal destinations change lodging rate mid-trip, and the rate follows the calendar month.
- Provided meals. Any meal supplied at a conference or in a registration fee is deducted from that day’s M&IE at its published amount.
Agencies set their own filing deadlines and their own rules on amending a submitted voucher, so check your travel office before reworking an old claim.
Current rates
For any trip taking place now, use the current fiscal year rather than FY2025.
| Fiscal year | Dates | Standard lodging | Standard M&IE |
|---|---|---|---|
| FY2025 | 1 Oct 2024 – 30 Sep 2025 | $110 | $68 |
| FY2026 | 1 Oct 2025 – 30 Sep 2026 | $110 | $68 |
| FY2027 | 1 Oct 2026 – 30 Sep 2027 | $113 | $68 |
The standard lodging rate held at $110 for two fiscal years and rises to $113 on 1 October 2026. Standard M&IE has stayed at $68 across all three, and the tier structure ($68 to $92) is unchanged. City rates moved in both years even where the standard did not.
Full detail is on the FY2026 rates page and the FY2027 rates page, or price a specific trip with the per diem calculator.
Frequently asked questions
What are the new per diem rates for 2025?
FY2025 set the standard CONUS rate at $110 a night for lodging and $68 a day for meals and incidentals, effective 1 October 2024. The M&IE tiers ran $68, $74, $80, $86 and $92. Higher-cost destinations were listed separately with their own lodging figures, many varying by month. These rates expired on 30 September 2025.
What is the IRS meal per diem rate for 2025?
$68 a day at the standard CONUS rate for FY2025, with higher-cost destinations at $74 through $92. The IRS accepts the GSA figures for domestic business travel, so reimbursement at or below them stays non-taxable without meal receipts. The first and last day of travel were paid at 75% of the tier, or $51 on the standard rate.
How do I calculate a per diem?
Price each night’s lodging at the destination maximum for that calendar month, then add M&IE for each day: the full amount on full days, 75% on the departure and return days. Three nights at $110 lodging and $68 M&IE comes to $330 + $51 + $68 + $68 + $51, a trip maximum of $568. The calculator on this site does the split automatically.
What is per diem for truckers in 2025?
Long-haul drivers are covered by the IRS special transportation industry per diem, which is a separate meal allowance from the GSA CONUS rates shown here and applies to workers subject to Department of Transportation hours-of-service rules. This site covers the GSA federal travel rates only. Check the current IRS figure and the deductible percentage with the IRS or your tax preparer.
What is a federal per diem rate?
It is the maximum daily travel reimbursement GSA publishes for each CONUS location, made up of a nightly lodging ceiling and a daily meals and incidentals allowance. Lodging is paid at actual cost up to the ceiling, with hotel taxes on top. M&IE is a flat amount paid without receipts. Destinations not listed separately use the standard rate.
What is the federal per diem rate for meals in 2026?
$68 a day at the standard CONUS rate for FY2026, which runs 1 October 2025 to 30 September 2026. Higher-cost destinations fall into the $74, $80, $86 or $92 tiers. The first and last travel days are paid at 75%, so $51 on the standard rate. FY2027 keeps M&IE at $68.
Will per diem increase in 2026?
The standard M&IE rate did not increase for FY2026: it stayed at $68, and the standard lodging rate stayed at $110. The increase comes in FY2027, where standard lodging rises to $113 from 1 October 2026 while M&IE holds at $68. Individual city lodging rates changed in both years regardless of the standard.
How much does the IRS allow for per diem?
The IRS uses the federal per diem rates GSA publishes rather than a separate table for domestic travel. Reimbursement at or below the published lodging and M&IE figures is treated as a non-taxable business expense without meal receipts. Anything paid above the published rate counts as taxable wages unless the excess is backed by actual receipts.
Sources
Related
- Federal Per Diem Calculator
- Per Diem Rates Lookup
- Per Diem Rates 2027 (FY2027)
- Per Diem Rates 2026 (FY2026)
Rates from the official GSA Per Diem API. Your agency’s travel policy decides what is reimbursed. Not affiliated with the U.S. General Services Administration.