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Federal Per Diem Calc Fee & rate guide
Per Diem Rates 2026 (FY2026)
For FY2026 the standard CONUS per diem is $110 a night for lodging and $68 a day for meals and incidentals, in effect from 1 October 2025 through 30 September 2026. GSA lists 298 destinations with their own higher rates, many changing month by month. From 1 October 2026 the standard lodging rate rises to $113.
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FY2026 standard rates
The standard rate applies to any CONUS location GSA does not list separately, which is the majority of the country. It is flat across all twelve months of the fiscal year.
| FY2026 standard CONUS | Rate |
|---|---|
| Lodging, per night (before taxes) | $110 |
| Meals & incidentals, full day | $68 |
| Meals & incidentals, first and last travel day | $51 |
| Maximum for one night away (lodging + 2 travel days) | $212 |
Lodging is a ceiling on what you actually spend, not an allowance: an $85 room reimburses $85, and hotel taxes are reimbursed separately on top. M&IE is the opposite, a flat daily amount paid without receipts and reduced only when a meal is provided to you. The five gsa per diem 2026 M&IE tiers are $68, $74, $80, $86 and $92. Figures from the GSA Per Diem API.
City rates table
Of the 298 listed FY2026 destinations, 159 change lodging rate during the year and 139 hold one figure for all twelve months. Ten commonly searched cities, with FY2026 lodging low and peak:
| Destination | Low | Peak | Peak months | M&IE |
|---|---|---|---|---|
| District of Columbia | $183 | $276 | March–June | $92 |
| New York City, NY | $179 | $342 | September–December | $92 |
| Boston / Cambridge, MA | $209 | $349 | September–October | $92 |
| Chicago, IL | $142 | $234 | April–June | $92 |
| Seattle, WA | $188 | $248 | June–September | $92 |
| Denver / Aurora, CO | $165 | $215 | April–October | $92 |
| Miami, FL | $145 | $232 | February–March | $92 |
| Dallas, TX | $170 | $191 | January–March | $80 |
| Austin, TX | $173 | $187 | January–March | $80 |
| Houston, TX | $128 | $128 | all year | $80 |
The gap inside one destination is often larger than the gap between destinations: DC swings $93 a night between July and April. Use the rates lookup for any other city month by month.
Trips that cross 1 October
The federal fiscal year turns over on 1 October, and rates change with it. A trip that spans the date is priced night by night under whichever fiscal year that night falls in. There is no blended rate and no rule that the departure date sets the rate for the whole trip.
A standard-rate trip from 30 September to 2 October 2026 works out like this:
| Night | Fiscal year | Lodging maximum |
|---|---|---|
| 30 September 2026 | FY2026 | $110 |
| 1 October 2026 | FY2027 | $113 |
M&IE is unchanged across the boundary at $68, so only lodging shifts this year. The per diem calculator splits crossing trips automatically and labels each night. FY2027 figures are on the FY2027 rates page.
Frequently asked questions
What is the IRS travel meal allowance for 2026?
For FY2026 it is $68 a day at the standard CONUS rate, rising to $74, $80, $86 or $92 at higher-cost destinations. The IRS accepts the GSA figures for domestic business travel, so an employer reimbursing at or below them does not need meal receipts. The first and last travel days are paid at 75%, or $51 on the standard rate.
What is a good per diem rate for meals?
The GSA tiers are the practical benchmark: $68 a day covers most of the country, with $74 to $92 in higher-cost cities. Paying at those levels keeps reimbursement non-taxable and matches what federal travellers receive. Paying more is allowed for private employers, but the excess is treated as taxable wages unless supported by actual receipts.
How much is per diem in Texas in 2026?
Texas has 11 separately listed destinations in FY2026; everywhere else in the state uses the $110 standard lodging rate. Dallas runs $170 to $191 a night with $80 M&IE, Austin $173 to $187 with $80, Houston a flat $128 with $80, and San Antonio $137 to $161 with $74 M&IE. Check the exact month before filing.
What is the federal per diem rate?
It is the maximum daily reimbursement GSA sets for federal travel, split into a nightly lodging ceiling and a daily meals and incidentals allowance. FY2026 standard: $110 and $68. FY2027 standard from 1 October 2026: $113 and $68. Listed destinations carry their own figures, and lodging is reimbursed at actual cost up to the ceiling.
What are the current per diem rates for 2026?
FY2026 rates apply from 1 October 2025 to 30 September 2026: $110 standard lodging, $68 standard M&IE, and 298 listed destinations with their own rates. M&IE tiers are $68, $74, $80, $86 and $92. Trips taking place on or after 1 October 2026 fall under FY2027, where standard lodging is $113.
What is the IRS standard meal allowance for 2026?
$68 a day for FY2026 at the standard CONUS rate, the same figure GSA publishes for federal travellers. It covers meals plus $5 of incidentals such as tips to hotel staff. Higher-cost destinations run to $92. Reduce it to 75% on the first and last day of travel, and deduct the relevant meal amount whenever a meal is provided.
What is the standard GSA per diem rate?
The standard rate is the fallback for any CONUS location GSA does not list separately. For FY2026 it is $110 lodging and $68 M&IE; for FY2027 it is $113 and $68. Roughly 300 destinations are listed with their own higher rates each year, so the standard rate covers most of the country by area.
Sources
Related
- Federal Per Diem Calculator
- Per Diem Rates Lookup
- Per Diem Rates 2027 (FY2027)
- Per Diem Rates 2025 (FY2025)
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.