GSA per diem rates for FY2027
From October 1, 2026 to September 30, 2027, the standard rate for the continental US is $113 a night for lodging and $68 a day for meals and incidentals. About 295 destinations have higher rates of their own.
Standard GSA rate for FY2027
181 US$ a day
- Lodging, per night113 US$
- Meals and incidentals, per day68 US$
GSA per diem calculator
Rate table
Trip
Meals claimed
Uncheck any meal that was provided, for example by a conference, an airline or a host.
Incidentals: 5,00 US$
Paid for every day in travel status, whichever meals are claimed.
Lodging
Estimated allowance
Estimated total
396,00 US$
How to apply GSA per diem rates
Lodging and meals are two separate limits, and they're applied differently.
Find the destination's rate
Look the city or ZIP code up on GSA's per diem tool. Anywhere without its own rate uses the standard CONUS rate: $113 for lodging and $68 for meals and incidentals.
Reimburse lodging up to the cap
Lodging is paid at the actual cost up to the nightly rate. Hotel taxes are not part of the cap and are reimbursed separately.
Pay meals and incidentals per day
The M&IE rate is a flat daily amount. On the first and last day of travel it's 75%: $51 at the $68 rate.
Take out meals that were provided
If a conference or a client paid for a meal, deduct that meal's amount from the breakdown below. Incidentals are still paid.
Standard CONUS rate by fiscal year
| Fiscal year | Lodging | M&IE | Daily maximum |
|---|---|---|---|
| FY2027 | 113 US$ | 68 US$ | 181 US$ |
| FY2026 | 110 US$ | 68 US$ | 178 US$ |
M&IE breakdown, continental US
Each M&IE rate split into meals and incidentals, as GSA publishes it. The standard rate is $68.
| M&IE rate | Breakfast | Lunch | Dinner | Incidentals | First and last day (75%) |
|---|---|---|---|---|---|
| 68 US$ | 16 US$ | 19 US$ | 28 US$ | 5 US$ | 51 US$ |
| 74 US$ | 18 US$ | 20 US$ | 31 US$ | 5 US$ | 55,50 US$ |
| 80 US$ | 20 US$ | 22 US$ | 33 US$ | 5 US$ | 60 US$ |
| 86 US$ | 22 US$ | 23 US$ | 36 US$ | 5 US$ | 64,50 US$ |
| 92 US$ | 23 US$ | 26 US$ | 38 US$ | 5 US$ | 69 US$ |
GSA per diem rates by city
FY2027 lodging by season, M&IE and the IRS high-low status for the cities people look up most. Every other locality is on GSA's own lookup.
Washington, DCLodging 192 US$–295 US$, M&IE 92 US$
San FranciscoLodging 232 US$–325 US$, M&IE 92 US$
San DiegoLodging 208 US$–249 US$, M&IE 86 US$
ChicagoLodging 148 US$–238 US$, M&IE 92 US$
Las VegasLodging 120 US$–173 US$, M&IE 86 US$
Los AngelesLodging 199 US$, M&IE 86 US$
New York CityLodging 189 US$–358 US$, M&IE 92 US$
SeattleLodging 188 US$–255 US$, M&IE 92 US$
AtlantaLodging 188 US$–207 US$, M&IE 86 US$
NashvilleLodging 230 US$, M&IE 86 US$
BostonLodging 213 US$–365 US$, M&IE 92 US$
OrlandoLodging 145 US$–178 US$, M&IE 80 US$
PhiladelphiaLodging 174 US$–227 US$, M&IE 92 US$
DallasLodging 184 US$, M&IE 80 US$
DenverLodging 170 US$–227 US$, M&IE 92 US$
HoustonLodging 133 US$, M&IE 80 US$
San AntonioLodging 149 US$, M&IE 74 US$
PhoenixLodging 122 US$–232 US$, M&IE 86 US$
MiamiLodging 151 US$–244 US$, M&IE 92 US$
AustinLodging 184 US$, M&IE 80 US$
Is per diem taxable?
Not up to the federal rate, when it is paid under an accountable plan. Rev. Proc. 2019-48 treats a per diem at or below the federal rate for the place of travel as substantiated, as long as the employee records the dates, the place and the business purpose of the trip. That part stays off the W-2 and nothing is withheld, and the employee doesn't have to keep meal receipts for it.
Anything above the federal rate is wages. Pay $250 a day for a trip where the federal rate is $205, and $45 a day goes on the W-2 with withholding unless the employee returns it. A per diem paid with no record of the trip at all is wages in full.
Private employers don't have to use GSA rates. They matter for tax because they set how much a per diem can pay before part of it becomes taxable.
The IRS high-low method
Looking up the GSA rate for each destination is the precise way. The IRS also allows a shortcut. Under the high-low method in Notice 2026-60, from October 1, 2026 an employer can pay up to $329 a day for travel to a high-cost locality and $230 a day anywhere else in the continental US, lodging and meals included. Of those amounts, $86 and $74 count as meals.
High-cost localities are the places with a federal per diem of $280 or more, some of them only for part of the year. Washington, DC, New York City, Boston, San Francisco and Seattle are on the list all year. Chicago and Denver are on it only in their busy months. Each city page above shows that city's status.
For meals and incidentals only, the same notice sets $86 and $74 a day, and $5 a day for incidental expenses alone.
Preguntas frecuentes
Where these numbers come from
Rates are from GSA's per diem pages and the FY2027 notice in the Federal Register.
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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.