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San Francisco per diem rates

The FY2027 GSA rates for San Francisco, from October 1, 2026 to September 30, 2027: a lodging cap of USD 232 to USD 325 a night depending on the dates, and USD 92 a day for meals and incidental expenses.

Guests checking in at a hotel reception

San Francisco per diem for FY2027

  • Lodging, per nightUSD 232 to USD 325
  • Meals and incidentals, per dayUSD 92
  • First and last day, mealsUSD 69

San Francisco 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
1 oct to 31 dic 2026USD 279USD 92USD 371
1 ene to 31 mar 2027USD 325USD 92USD 417
1 abr to 31 ago 2027USD 232USD 92USD 324
1 sep to 30 sep 2027USD 279USD 92USD 371

USD 92 M&IE, by meal

BreakfastUSD 23
LunchUSD 26
DinnerUSD 38
Incidental expensesUSD 5
First and last day (75%)USD 69

Example: three nights at the peak rate

A trip during 1 ene to 31 mar 2027, when lodging is capped at USD 325 a night. Two full days in between and two travel days.

3 nights × USD 325USD 975
2 full days × USD 92USD 184
2 travel days × USD 69USD 138
Maximum for the tripUSD 1,297

San Francisco 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
1 oct to 31 dic 2025USD 272USD 92USD 364
1 ene to 31 ago 2026USD 259USD 92USD 351
1 sep to 30 sep 2026USD 272USD 92USD 364

San Francisco and the IRS high-low method

San Francisco is a high-cost locality all year under IRS Notice 2026-60. An employer using the high-low method instead of the GSA rate can pay up to USD 329 a day there, of which USD 86 counts as meals.

Per diem rates in other cities

Preguntas frecuentes

For FY2027, from October 1, 2026 to September 30, 2027: lodging up to USD 232 to USD 325 a night depending on the dates, and USD 92 a day for meals and incidental expenses.

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

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

The highest lodging rate is USD 325 in FY2027 against USD 272 in FY2026, and M&IE is USD 92 against USD 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