Browse all pages
Federal Per Diem Calc Fee & rate guide
Per Diem Rates Lookup
Federal per diem rates for FY2027 start at $113 a night for lodging and $68 a day for meals and incidentals, the standard CONUS rate. 297 destinations are listed separately and run higher, up to $499 a night. Use the lookup above to see any CONUS city month by month for FY2026 or FY2027.
Updated
- Updated September 2026
- Free — no sign-up
- Sources cited
How to read the rates
Every destination returns two numbers: a lodging maximum per night and an M&IE amount per day. Lodging is a ceiling on actual spend, before hotel taxes. M&IE is a flat daily allowance that needs no receipts.
The lodging figure is set by month, so the lookup shows twelve values. The rate that applies is the one for the month each night falls in. M&IE is one figure for the whole year and falls into one of five tiers: $68, $74, $80, $86 or $92. Source: the GSA Per Diem API.
Standard rate vs listed destinations
GSA lists 297 CONUS destinations for FY2027 and 298 for FY2026. Anywhere not on that list, which is most of the country, uses the standard rate instead.
| Fiscal year | Standard lodging | Standard M&IE | Listed destinations |
|---|---|---|---|
| FY2026 | $110 | $68 | 298 |
| FY2027 | $113 | $68 | 297 |
Listed destinations are defined by county, not by city limits, so check the county line in the lookup before assuming a nearby town shares the higher rate. The standard rate is flat for all twelve months.
Top destinations table
The ten highest peak lodging rates in the FY2027 data, with each destination’s lowest month for comparison:
| Destination | Peak lodging | Peak month | Low month | M&IE |
|---|---|---|---|---|
| Park City, UT | $499 | January | $227 | $92 |
| Nantucket, MA | $487 | June | $171 | $92 |
| Martha’s Vineyard, MA | $473 | June | $199 | $92 |
| Key West, FL | $452 | February | $267 | $86 |
| Jackson / Pinedale, WY | $441 | June | $215 | $92 |
| Aspen, CO | $419 | January | $173 | $92 |
| Vail, CO | $417 | January | $205 | $92 |
| Telluride, CO | $367 | January | $186 | $92 |
| Boston / Cambridge, MA | $365 | September | $213 | $92 |
| New York City, NY | $358 | September | $189 | $92 |
Resort towns dominate, and their peaks follow their seasons: ski country in January, islands and mountain towns in June. A high lodging rate does not mean a high meal rate, as Key West shows at $452 lodging but the $86 M&IE tier.
Frequently asked questions
What is an appropriate per diem rate?
For federal travel the appropriate rate is whatever GSA publishes for your destination and month: there is no judgement call. For FY2027 that is $113 lodging and $68 M&IE at the standard CONUS rate, or a higher figure at one of the 297 listed destinations. Private employers often adopt the same table because it keeps reimbursements inside IRS limits without receipts.
What is the standard per diem rate for 2026?
The FY2026 standard CONUS per diem is $110 a night for lodging and $68 a day for meals and incidentals, in effect from 1 October 2025 to 30 September 2026. On the first and last day of travel the M&IE drops to $51. FY2027, which starts 1 October 2026, raises lodging to $113 and leaves M&IE at $68.
How do you calculate per diem?
Price each night’s lodging at the maximum for that destination and that calendar month, then add M&IE for each day: the full tier amount on full days and 75% of it on the departure and return days. A three-night stay at $113 lodging and $68 M&IE gives $339 + $51 + $68 + $68 + $51, a trip maximum of $577.
How much does the IRS allow for per diem?
The IRS does not publish its own rate table for domestic travel; it accepts the federal per diem rates GSA sets. An employer reimbursing at or below those rates can treat the payment as a non-taxable business expense without collecting meal receipts. Anything paid above the published rate is treated as taxable wages unless the excess is supported by actual receipts.
What is the federal per diem rate?
The federal per diem rate is the maximum daily travel reimbursement GSA sets for each CONUS location. It has two parts: a nightly lodging ceiling and a daily meals and incidentals allowance. For FY2027 the standard rate is $113 and $68. Listed destinations carry their own figures, with lodging running from just above standard up to $499 a night.
What is the IRS per diem rate for meals in 2026?
For FY2026 the meals and incidentals rate is $68 a day at the standard CONUS rate, with higher-cost destinations at $74, $80, $86 or $92. The IRS uses the same GSA figures for domestic travel. The first and last day of a trip are paid at 75%, so $51 on the standard rate.
What are the 2026 per diem rates?
FY2026 rates run 1 October 2025 to 30 September 2026: standard lodging $110 a night, standard M&IE $68 a day, and 298 listed destinations with their own rates. M&IE tiers are $68, $74, $80, $86 and $92. Many listed destinations change lodging rate by month, so check the specific month in the lookup above.
What is the federal limit on per diem rates?
The published rate is the limit: for FY2027 that is $113 a night for lodging at the standard rate, or the destination figure where one is listed. Lodging is reimbursed at actual cost up to that ceiling, never above it, with hotel taxes paid separately. M&IE is a fixed amount rather than a cap and is paid in full regardless of what you spend.
Sources
Related
- Federal Per Diem Calculator
- Per Diem Rates 2027 (FY2027)
- Per Diem Rates 2026 (FY2026)
- 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.