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).
Last reviewed: 2026-08-20 · Report an issue