GSA Per Diem Calculator: FY2027 Lodging and M&IE Rates
The FY2027 standard per diem is $113 for lodging and $68 for meals and incidentals, with 295 higher-rate cities and counties. Pick a state and city, enter your dates, and get the lodging maximum, M&IE, the 75% first and last day and meal deductions, one day at a time. FY2026 rates are included for trips before October 1, 2026.
Maintained by Archie Chang · Rates checked against GSA and the FTR October 19, 2026 · Methodology & sources
Where and when you travel
District of Columbia covers Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland). FY2027 lodging maximum $192 to $295 a night; M&IE $92 a day.
Sample trip shown. Each night uses the fiscal year and month it falls in, so a trip that crosses October 1 switches from FY2026 to FY2027 rates. Dates from 2025-10-01 to 2027-09-30.
Lodging, 75% rule and meals provided
Agencies reimburse actual lodging up to the maximum, so the estimate uses the lesser of your cost and the maximum. Leave it blank to see the maximum. Lodging tax is claimed separately.
| Day | |||
|---|---|---|---|
| Mon 11/2/2026 | |||
| Tue 11/3/2026 | |||
| Wed 11/4/2026 | |||
| Thu 11/5/2026 | |||
| Fri 11/6/2026 |
Estimated per diem
$1,226.00
lodging at the maximum, plus M&IE
- Lodging (4 nights)
- $812.00
- M&IE (5 days)
- $414.00
- Meal deductions
- $0.00
Excludes lodging tax, transportation and other expenses. Your agency or employer decides what it pays.
Day-by-day breakdown
| Date | Rate | Lodging max | Lodging | M&IE basis | Meals out | M&IE | Day total |
|---|---|---|---|---|---|---|---|
| Mon 11/2/2026 | FY2027, District of Columbia | $203.00 | $203.00 | $92, 75% (first or last day): $69.00 | $0.00 | $69.00 | $272.00 |
| Tue 11/3/2026 | FY2027, District of Columbia | $203.00 | $203.00 | $92, 100%: $92.00 | $0.00 | $92.00 | $295.00 |
| Wed 11/4/2026 | FY2027, District of Columbia | $203.00 | $203.00 | $92, 100%: $92.00 | $0.00 | $92.00 | $295.00 |
| Thu 11/5/2026 | FY2027, District of Columbia | $203.00 | $203.00 | $92, 100%: $92.00 | $0.00 | $92.00 | $295.00 |
| Fri 11/6/2026 | FY2027, District of Columbia | None | None | $92, 75% (first or last day): $69.00 | $0.00 | $69.00 | $69.00 |
| Total | $812.00 | $0.00 | $414.00 | $1,226.00 | |||
How per diem works
Two parts. A federal per diem has a lodging maximum and an M&IE rate. Under 41 CFR 301-11.19 an employee is reimbursed actual and necessary lodging cost, not more than the lodging rate for the location. M&IE is a flat daily allowance for meals and incidental expenses, paid without receipts.
Which location. Generally the temporary duty location sets the rate (41 CFR 301-11.4). A county or city that is not on GSA's non-standard list gets the standard rate.
First and last day. On the day you leave and the day you return you get 75% of M&IE when the trip is 24 hours or longer; every full day in between pays 100% (41 CFR 301-11.20).
Lodging tax. The lodging maximum does not include tax. In CONUS, lodging taxes are reimbursable as a miscellaneous travel expense, limited to the tax on reimbursable lodging (41 CFR 301-11.16).
Meals provided. If a meal is provided by the government or included in a registration fee, deduct GSA's amount for it (41 CFR 301-11.21). Never go below the $5 incidentals.
Worked example. Washington, DC, 5 days from November 2 to 6, 2026, with no meals provided: 4 nights at $203.00 is $812.00; M&IE is $69.00 on the first and last day plus $92.00 for each of the 3 full days, or $414.00. The maximum total is $1,226.00.
Rules are from 41 CFR Part 301-11 as published by eCFR (revised by FTR Case 2025-05, 90 FR 56893). GSA may change rates during a fiscal year, so check GSA before booking.
FY2027 standard per diem rate and what changed
| Fiscal year | Dates | Lodging | M&IE | Non-standard areas |
|---|---|---|---|---|
| FY2026 | Oct 1, 2025 to Sep 30, 2026 | $110 | $68 | 296 |
| FY2027 | Oct 1, 2026 to Sep 30, 2027 | $113 | $68 | 295 |
- Standard lodging rose $3, from $110 to $113. GSA says it "will increase the standard lodging per diem rate by $3 to $113" after a freeze in FY2026 (FTR Bulletin 27-01).
- The standard M&IE stayed at $68 and the tiers stayed at $68 to $92. GSA says the tiers were last revised in FY2025 and are scheduled for review in FY2028.
- Of the 295 non-standard areas, 259 have a higher top-month lodging maximum than in FY2026, 18 are unchanged and 18 are lower (largest rise $64 a night). Allentown / Easton / Bethlehem, a non-standard area in FY2026, moved to the standard rate.
FY2027 per diem rates in 25 major cities
| Area | FY2027 lodging | FY2026 lodging | Change in top month | M&IE |
|---|---|---|---|---|
| New York City, NY | $189 to $358 | $179 to $342 | +$16 | $92 |
| Los Angeles, CA | $199 | $191 | +$8 | $86 |
| Chicago, IL | $148 to $238 | $142 to $234 | +$4 | $92 |
| Dallas, TX | $184 | $170 to $191 | -$7 | $80 |
| Houston, TX | $133 | $128 | +$5 | $80 |
| Washington (DC area), DC | $192 to $295 | $183 to $276 | +$19 | $92 |
| Philadelphia, PA | $174 to $227 | $156 to $218 | +$9 | $92 |
| Miami, FL | $151 to $244 | $145 to $232 | +$12 | $92 |
| Atlanta, GA | $188 to $207 | $182 to $197 | +$10 | $86 |
| Boston / Cambridge, MA | $213 to $365 | $209 to $349 | +$16 | $92 |
| Phoenix / Scottsdale, AZ | $122 to $232 | $113 to $229 | +$3 | $86 |
| San Francisco, CA | $232 to $325 | $259 to $272 | +$53 | $92 |
| Detroit, MI | $160 | $152 | +$8 | $74 |
| Seattle, WA | $188 to $255 | $188 to $248 | +$7 | $92 |
| Minneapolis / St. Paul, MN | $153 | $148 | +$5 | $92 |
| San Diego, CA | $208 to $249 | $199 to $237 | +$12 | $86 |
| Tampa / St. Petersburg, FL | $155 to $212 | $148 to $200 | +$12 | $80 |
| Denver / Aurora, CO | $170 to $227 | $165 to $215 | +$12 | $92 |
| Baltimore City, MD | $166 | $150 | +$16 | $86 |
| St. Louis, MO | $156 | $150 | +$6 | $86 |
| Orlando, FL | $145 to $178 | $140 to $169 | +$9 | $80 |
| Charlotte, NC | $143 | $131 | +$12 | $80 |
| San Antonio, TX | $149 | $137 to $161 | -$12 | $74 |
| Portland, OR | $161 | $155 | +$6 | $86 |
| Sacramento, CA | $156 | $150 | +$6 | $86 |
Each area covers specific counties or cities, listed in the calculator. The Washington, DC area also covers Alexandria, Falls Church, Fairfax and Arlington and Fairfax counties in Virginia, and Montgomery and Prince George's counties in Maryland.
M&IE breakdown and 75% first and last day amounts
| M&IE total | 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 columns are what you deduct when a meal is provided. The calculator never takes M&IE below the $5 incidentals amount.
Using GSA rates outside the federal government
IRS Publication 463 says an employer can reimburse travel under an accountable plan, which requires a business connection, adequate accounting within a reasonable time and return of any excess. A per diem allowance up to the federal rate is not included in box 1 of your Form W-2 when those rules are met, which includes accounting to your employer for the time, place and business purpose of the travel (Publication 463, chapter 6).
For 2026-2027 the IRS high-low rates are $329 a day for high-cost localities and $230 for other CONUS localities, of which $86 and $74 are treated as meals (IRS Notice 2026-60, section 5). High-cost localities are the localities listed in the notice, which have a federal per diem of $280 or more. These apply to travel on or after October 1, 2026 and are a separate method from the GSA rates above.
Alaska, Hawaii, territories and foreign travel
This calculator covers the continental United States only. Per diem for Alaska, Hawaii, Puerto Rico, Guam and other non-foreign areas outside CONUS is set by the Department of Defense, and foreign rates are set by the State Department (41 CFR 301-11, appendix A). Use the official lookups.
Official lookups: DoD per diem lookup (Alaska, Hawaii, territories) · State Department foreign per diem rates
Per diem questions
What is the GSA per diem rate for FY2027?
The FY2027 standard CONUS rate is $181 a day: $113 for lodging and $68 for meals and incidental expenses (M&IE). It applies from October 1, 2026 through September 30, 2027 everywhere in the 48 contiguous states and DC that is not one of GSA's 295 non-standard areas. FY2026 was $110 lodging and $68 M&IE.
Which rate applies if my trip crosses October 1?
Each night uses the rate in effect on that night (this calculator dates a night by the day it starts; if you check in after midnight, FTR 301-11.4 lets you claim that lodging for the preceding calendar day). Nights through September 30 use the FY2026 lodging maximum and nights from October 1 use FY2027. M&IE works the same way by calendar day. Some non-standard areas also change their lodging maximum by month, so the calculator looks up each night separately.
Is lodging tax included in the per diem lodging rate?
No. Under the Federal Travel Regulation, 41 CFR 301-11.16, lodging taxes paid in CONUS are reimbursable as a miscellaneous travel expense, limited to the tax on reimbursable lodging. So the lodging maximum applies to the room charge and the tax is claimed separately. This calculator does not add tax; ask your agency how it wants the tax claimed.
How does the 75% rule for the first and last day work?
Under 41 CFR 301-11.20, on the first day of departure and the last day of travel you receive 75% of the M&IE rate when travel lasts 24 hours or more. Full days of travel pay 100%. A trip of more than 12 but less than 24 hours also pays 75% for each calendar day in travel status. GSA publishes the 75% dollar amount for every M&IE tier ($51.00 for $68 up to $69.00 for $92), and the calculator uses those amounts.
How are meals deducted from M&IE?
When the government or a registration fee provides a meal, 41 CFR 301-11.21 requires you to deduct the amount GSA lists for that meal in its M&IE breakdown. On the first and last day you deduct the full meal amount from the reduced 75% amount. The deductions never take you below the incidental expenses amount ($5 a day in every tier). You do not deduct meals served by a common carrier or a complimentary meal from a hotel or motel.
Does this cover Alaska, Hawaii, territories or foreign travel?
No. GSA sets rates only for the continental United States (CONUS): the 48 contiguous states and the District of Columbia. The Department of Defense sets rates for Alaska, Hawaii, Puerto Rico, Guam and other non-foreign areas outside CONUS, and the State Department sets foreign rates. Use their official lookups, linked below.
What if the per diem rate does not cover my costs?
Under 41 CFR 301-11.17, an employee may request actual expense reimbursement up to 300 percent of the per diem rate, subject to agency policy, and an agency can approve the rate of another location if lodging has to be found there. Approval usually comes in advance and is up to the agency. Agencies can also ask GSA to review a location under 41 CFR 301-70.202.
Can a private employer use GSA per diem rates?
Yes. IRS Publication 463 lets an employer pay a per diem allowance under an accountable plan; when you account for the time, place and business purpose of the travel, an allowance up to the federal rate is not included in your W-2 wages. The IRS also publishes high-low rates for 2026-2027 in Notice 2026-60: $329 a day for high-cost localities and $230 for other CONUS localities. Those are tax substantiation rates, not GSA rates, and your employer or contract decides what you are actually paid.
Sources: GSA per diem rates · GSA per diem files (FY2026, FY2027) · GSA FY2027 highlights · FTR Bulletin 27-01 (Federal Register) · GSA M&IE breakdown · 41 CFR Part 301-11 (FTR subsistence) · IRS Notice 2026-60 · IRS Publication 463
Rates retrieved 2026-10-19 from the GSA Per Diem API and checked against GSA's published FY2026 and FY2027 per diem files.