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GSA Per Diem Rates Lookup 2027

Look up the official GSA per diem rates for fiscal year 2027 by city or ZIP code. See the lodging and meal (M&IE) rates, then estimate the per diem for your whole trip, including the 75% rule for the first and last day.

FY 2027 rates (Oct 1, 2026 to Sep 30, 2027) · Updated October 2026 · Designed & developed by Syed Osama

Find your per diem rate

Fiscal year

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City

State

ZIP code

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Plan your trip

Days of travel

Lodging per night

Meals & incidentals (M&IE) per day

Free breakfasts, lunches, dinners

How it works: The calculator uses 75% of the M&IE rate on your first and last day. Lodging is counted for every night except the last day. Lodging is reimbursed at the actual cost, up to the rate shown.

Your per diem estimate

FY 2027

Standard CONUS rate

Applies to any area that is not listed as a higher-rate location.

Lodging per night (max)$113.00

M&IE per day$68.00

Estimated maximum per diem for your trip

$396.00

3 days · 2 nights

Lodging (maximum)$226.00

Meals & incidentals$170.00

300% rule ceiling per day$543.00

Full-day rate (lodging + M&IE)$181.00

Average per day$132.00

This is an estimate of the maximum allowed. Federal travel rules, your agency, and your employer policy decide what is paid.

What are the GSA per diem rates for 2027?

For fiscal year 2027 (October 1, 2026 to September 30, 2027), the standard GSA per diem rate is $113 a night for lodging and $68 a day for meals and incidental expenses (M&IE). That is $181 per full day. Meal rates range from $68 to $92 a day, depending on the location. About 295 high-cost areas have their own, higher rates.

How to find your per diem rate

Choose the fiscal year. Pick FY 2027 for travel from October 1, 2026 to September 30, 2027.
Enter the place you are traveling to. Type the city and state, or the ZIP code, and tap Look up rates.
Check the lodging and meal rates. The calculator shows the lodging limit for your travel month and the M&IE tier for that area.
Add your trip length. Enter the number of days. Add any free meals you will be given.
Read your estimate. See the maximum lodging, meals, and total per diem for your trip.

Tip: select the small i button next to any label to see a simple explanation. If an area is not listed as a high-cost location, the standard rate applies.

GSA meal per diem rates for 2027 (M&IE)

The current federal per diem rate for meals is $68 a day in the standard area. In higher-cost areas the meal rate can be $74, $80, $86, or $92. GSA splits each rate into breakfast, lunch, dinner, and incidental expenses. Use this table when you need to take out a meal that someone else paid for.

Total M&IE per day	Breakfast	Lunch	Dinner	Incidentals	First and last day (75%)
$68	$16	$19	$28	$5	$51.00
$74	$18	$20	$31	$5	$55.50
$80	$20	$22	$33	$5	$60.00
$86	$22	$23	$36	$5	$64.50
$92	$23	$26	$38	$5	$69.00

The meal tiers stay between $68 and $92 for FY 2027. Check GSA.gov for the latest breakdown.

How to calculate your GSA per diem rate

The formula has two parts, lodging and meals. Lodging is paid at your actual hotel cost, up to the daily limit for the area. Meals and incidentals are a flat daily amount.

Per diem formula

Total per diem = (nights × lodging rate) + (full days × M&IE) + (first and last day × 75% of M&IE) − meals provided

Example: 3 days in a standard area
Lodging 2 × $113 = $226. Meals 1 × $68 + 2 × $51 = $170. Total = $396.

What is the 300% rule for per diem?

The 300% rule is a federal travel rule. When the normal per diem is not enough, for example because of a special event or a disaster, an agency can approve payment of actual expenses up to 300% of the daily per diem rate. You usually need approval before you travel.

Where the rates apply

GSA sets the rates for the 48 contiguous states and Washington, D.C. (CONUS). The Department of Defense sets rates for Alaska, Hawaii, and the U.S. territories, and the State Department sets rates for foreign countries. Many private employers also use the GSA rates for their own travel policy.

Per diem and taxes: what can you write off?

If your employer reimburses you under an accountable plan, per diem up to the federal rate is not taxable income. Amounts above the federal rate can be taxable. If you are self-employed, you can use the M&IE rate instead of keeping meal receipts, but you can usually deduct only 50% of the meal amount. You cannot use per diem for lodging as a self-employed person. You deduct your actual hotel cost instead. Most employees cannot deduct unreimbursed travel costs on their federal return. Ask a tax professional about your case.

If you travel for work as a freelancer, include travel in your prices. Use our freelance rate calculator to set a rate that covers it.

GSA per diem rates FAQs

What are the GSA meal per diem rates for 2027?

For fiscal year 2027, the meals and incidental expenses (M&IE) rate is $68 a day in the standard area. In higher-cost areas it is $74, $80, $86, or $92 a day. The first and last day of travel are paid at 75% of the rate.

How do I calculate my GSA per diem rate?

Look up your destination to find the lodging limit and M&IE rate. Multiply the lodging rate by your number of nights. Multiply the M&IE rate by your full days, and use 75% of the rate for the first and last day. Add them together and take out any meals that were provided.

What is the current federal per diem rate for meals?

The standard federal meal rate (M&IE) is $68 a day for fiscal year 2027. The standard lodging rate is $113 a night, which is $3 more than last year. Some locations have higher rates.

How do I find my per diem?

Enter your destination city and state, or ZIP code, in the lookup above and choose the travel month. If the area is not listed as a high-cost location, the standard rate applies. You can also check the official rates on GSA.gov.

What is the formula for calculating per diem?

Total per diem equals nights times the lodging rate, plus full days times the M&IE rate, plus 75% of the M&IE rate for the first and last day, minus any meals provided. For a 3-day trip in a standard area, that is $226 for lodging and $170 for meals, or $396 in total.

What is the 300% rule for per diem?

Federal rules let an agency approve actual expenses up to 300% of the daily per diem rate when the normal rate is not enough. It is used in unusual cases and usually needs approval before the trip.

What is a good per diem rate?

A good rate covers the real cost of lodging and food in the place you travel. Many employers use the GSA rate for each location. In FY 2027 the standard rate is $181 a day, and high-cost cities pay more. A rate below the GSA rate may not cover costs in expensive areas.

How much per diem can I write off on taxes?

Self-employed people can use the M&IE rate for meals and usually deduct 50% of it. They deduct lodging at the actual cost. Employees reimbursed under an accountable plan do not pay tax on per diem up to the federal rate. Most employees cannot deduct unreimbursed travel costs.

What happens if you don't spend all of your per diem?

For federal travel, the meal allowance is a flat daily amount, so you keep what you do not spend. Lodging is paid at the actual cost, up to the limit. Private employer rules differ, and per diem above the federal rate can be taxable.

When do the FY 2027 per diem rates start?

The FY 2027 rates start on October 1, 2026 and end on September 30, 2027. GSA announces new rates each August. Use the fiscal year that matches your travel dates.

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Designed & developed by

Syed Osama

Syed Osama is a digital publishing specialist who builds career metrics, financial calculators, and interactive web tools. He focuses on developing practical calculation resources to help remote workers, freelancers, and professionals make quick, accurate financial estimations.

GSA per diem rates DoD per diem rates GSA per diem API IRS Publication 463

Rates come from the official GSA Per Diem API when it is available. This tool is for planning and education only. Always confirm your rate on GSA.gov and follow your agency or employer travel policy.