Per Diem Calculator
Enter your trip length and rates — standard FY2026 GSA figures are pre-filled — and get lodging, meals and total reimbursement.
Lodging = nights (days − 1) × rate. Rates for specific cities: gsa.gov per diem lookup.
How per diem works
Per diem replaces receipt-chasing with flat daily allowances for business travel: a lodging rate per night and an M&IE rate (meals & incidental expenses) per day. The GSA sets the federal rates that most U.S. companies borrow:
FY2026 GSA rates (Oct 1, 2025 – Sep 30, 2026)
| Component | Standard CONUS rate | Notes |
|---|---|---|
| Lodging | $110 / night | ~2,600 standard-rate counties; ~300 pricier localities set higher |
| M&IE | $68 / day | Locality tiers run $68–$92 (NYC, SF etc. at the top) |
| First / last travel day | 75% of M&IE = $51 | Applies regardless of departure time |
| Incidentals portion (inside M&IE) | $5 / day | Tips for hotel staff, etc. |
FY2026 rates were held flat from FY2025. City-specific rates: search “GSA per diem lookup” and enter the ZIP — this calculator accepts any locality’s numbers.
Worked example
A 4-day trip at standard rates: lodging 3 nights × $110 = $330; M&IE = 2 middle days × $68 + 2 travel days × $51 = $238. Total per diem: $568.
The rules that decide whether it’s tax-free
- Employees under an accountable plan: per diem at or below the federal rate, with a documented business purpose, is reimbursement — not taxable income. Amounts above the federal rate are W-2 wages unless receipts substantiate them.
- Private employers may pay any amount — GSA rates bind federal travel, but they’re the tax-free safe harbor everyone benchmarks against.
- Self-employed: you may use the M&IE per diem in place of meal receipts (then apply the 50% meals limit), but lodging must use actual receipts — no lodging per diem for Schedule C filers.
- No overnight stay, no per diem: day trips don’t qualify for M&IE under the tax rules (some employers pay a policy meal allowance anyway — that’s taxable).
- The IRS high-low method is an alternative simplification (one rate for listed high-cost cities, one for everywhere else) — ask payroll which method your company uses.
Frequently asked questions
What is the standard per diem rate for 2026?
For federal fiscal year 2026 (Oct 1, 2025 – Sep 30, 2026): $110/night lodging plus $68/day M&IE in standard CONUS localities — unchanged from FY2025. Higher-cost cities have their own rates, with M&IE tiers up to $92.
Why is the first day only 75%?
GSA assumes you’re traveling part of the first and last days, so both pay 75% of M&IE regardless of when you actually depart or land. At the $68 standard rate that’s $51 per travel day.
Is per diem taxable income?
Not when paid under an accountable plan at or below the federal rate with business purpose documented (dates, place, purpose). Above-rate amounts without receipts, or allowances with no documentation requirements, are taxable wages.
Do I get to keep unspent per diem?
Usually yes — that’s the point of flat allowances. Eat cheap, pocket the difference, no receipts owed for M&IE. Company policies vary on lodging (many reimburse actual hotel cost up to the cap instead).
Official sources
Every rate and threshold on this page comes from the issuing agency. Verify anything here against the primary source:
- GSA — Per diem rates lookup — city-by-city FY 2026 lodging and M&IE rates
- GSA Per Diem Bulletin FTR 26-01 — FY 2026 standard CONUS rate: $110 lodging, $68 M&IE, effective Oct 1, 2025
- GSA — M&IE breakdowns — meal splits and the 75% first/last travel day rule
Last reviewed: 2026-08-22 · Report an issue