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Philadelphia per diem rates

The FY2027 GSA rates for Philadelphia, from October 1, 2026 to September 30, 2027: a lodging cap of $174 to $227 a night depending on the dates, and $92 a day for meals and incidental expenses.

Guests checking in at a hotel reception

Philadelphia per diem for FY2027

  • Lodging, per night$174 to $227
  • Meals and incidentals, per day$92
  • First and last day, meals$69

Philadelphia per diem, FY2027

Lodging is capped per night at the rate for that night's date. Meals and incidental expenses (M&IE) are a flat amount per day. The daily maximum is the two together.

DatesLodging per nightM&IE per dayDaily maximum
Oct 1 to Nov 30, 2026$227$92$319
Dec 1 to Jun 30, 2027$185$92$277
Jul 1 to Aug 31, 2027$174$92$266
Sep 1 to Sep 30, 2027$227$92$319

$92 M&IE, by meal

Breakfast$23
Lunch$26
Dinner$38
Incidental expenses$5
First and last day (75%)$69

Example: three nights at the peak rate

A trip during Oct 1 to Nov 30, 2026, when lodging is capped at $227 a night. Two full days in between and two travel days.

3 nights × $227$681
2 full days × $92$184
2 travel days × $69$138
Maximum for the trip$1,003

Philadelphia per diem, FY2026

October 1, 2025 to September 30, 2026. Use these for travel in that period, even when the claim is paid later.

DatesLodging per nightM&IE per dayDaily maximum
Oct 1 to Nov 30, 2025$218$92$310
Dec 1 to Mar 31, 2026$156$92$248
Apr 1 to Aug 31, 2026$187$92$279
Sep 1 to Sep 30, 2026$218$92$310

Philadelphia and the IRS high-low method

Philadelphia is a high-cost locality from October 1 to November 30 and September 1 to September 30 under IRS Notice 2026-60, and takes the low rate the rest of the year. An employer using the high-low method can pay up to $329 a day in those months and $230 a day otherwise.

Per diem rates in other cities

Frequently asked questions

For FY2027, from October 1, 2026 to September 30, 2027: lodging up to $174 to $227 a night depending on the dates, and $92 a day for meals and incidental expenses.

GSA lists it as: Philadelphia. A destination outside that area takes its own county's rate, or the standard rate of $113 for lodging and $68 for M&IE.

75% of the M&IE rate, $69 in Philadelphia. Lodging is paid for each night at the rate for that night's date.

The highest lodging rate is $227 in FY2027 against $218 in FY2026, and M&IE is $92 against $92. The full FY2026 table is on this page.

Not up to these rates, when the employee records the dates, place and business purpose of the trip under an accountable plan. Any amount above the federal rate is taxable wages.

Where these numbers come from

Lodging and M&IE are copied from GSA's FY2027 and FY2026 per diem files. The high-low status is from IRS Notice 2026-60.

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Travel claims coded before you're home

Smartbills keeps the per diem, the bookings and the card charges from a trip together. The claim is already coded by the time the traveller gets back.

See expense management