Per Diem Calculator
- Lodging
- Meals & incidentals
Rates vary by city and change every October 1. Use the GSA lookup for your destination.
How the per diem calculation works
Lodging and meals per diem for a business trip from the GSA rates, with first and last days at 75%.
Count travel days and nights
Include the departure and return days. A 4-day trip has 3 nights of lodging.
Lodging is paid per night
The GSA standard rate for FY2027 is $113 a night. Cities like New York or San Francisco have their own, higher rates.
Meals and incidentals are paid per day
The FY2027 standard M&IE rate is $68: $16 breakfast, $19 lunch, $28 dinner and $5 incidentals such as tips. Higher-cost areas use tiers up to $92.
The first and last day get 75%
On the day you leave and the day you return you receive 75% of M&IE: $51 instead of $68 at the standard rate. Lodging is not reduced.
Worked example. A 4-day trip at the standard rates is 3 nights × $113 = $339 of lodging. Meals are 2 full days × $68 plus 2 travel days × $51, which is $238. The per diem is $577.00.
Per Diem FAQ
What is per diem?
Per diem means "per day". It is a fixed daily allowance for lodging, meals and incidentals on a business trip, paid instead of adding up every receipt. Federal agencies use the GSA rates, and many private employers copy them.
How is per diem calculated?
Lodging rate × nights plus the M&IE rate × days, with the first and last day at 75% of M&IE. 4 days at standard rates is $577.
What is the GSA standard per diem rate?
For fiscal year 2027 (from 1 October 2026) the standard CONUS rate is $181 a day: $113 for lodging and $68 for meals and incidentals. Lodging rose from $110 in FY2026; M&IE did not change. 295 higher-cost areas have their own rates, so check gsa.gov for your destination.
What are the GSA M&IE rates?
For FY2027 the CONUS M&IE tiers are $68, $74, $80, $86 and $92 a day. The first and last day of travel pay 75%: $51.00, $55.50, $60.00, $64.50 and $69.00. Each tier includes $5 for incidentals.
Why are the first and last days only 75%?
You're travelling part of those days, so federal rules pay 75% of the meals and incidentals rate. Many private employers follow the same rule.
Can self-employed people use per diem?
Yes, for meals. IRS Publication 463 lets employees and the self-employed use the federal M&IE rate (the standard meal allowance) instead of keeping meal receipts. There is no standard lodging amount, so lodging is deducted at actual cost, and meals are generally only 50% deductible.
Is this per diem amount official?
It's an estimate using the rates you enter and isn't tax advice. Your employer's travel policy or the GSA lookup is the final word.
Sources: GSA: Per diem rates · GSA: FY2027 per diem highlights · GSA: M&IE breakdowns · IRS: Publication 463, Travel, gift and car expenses