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Los Angeles per diem rates

The FY2027 GSA rates for Los Angeles, from October 1, 2026 to September 30, 2027: a lodging cap of 199 US$ a night depending on the dates, and 86 US$ a day for meals and incidental expenses.

Guests checking in at a hotel reception

Los Angeles per diem for FY2027

  • Lodging, per night199 US$
  • Meals and incidentals, per day86 US$
  • First and last day, meals64,50 US$

Los Angeles 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 30 sept 2027199 US$86 US$285 US$

86 US$ M&IE, by meal

Breakfast22 US$
Lunch23 US$
Dinner36 US$
Incidental expenses5 US$
First and last day (75%)64,50 US$

Example: three nights at the peak rate

A trip during 1 oct to 30 sept 2027, when lodging is capped at 199 US$ a night. Two full days in between and two travel days.

3 nights × 199 US$597 US$
2 full days × 86 US$172 US$
2 travel days × 64,50 US$129 US$
Maximum for the trip898 US$

Los Angeles 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 30 sept 2026191 US$86 US$277 US$

Los Angeles and the IRS high-low method

Los Angeles 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 329 US$ a day there, of which 86 US$ counts as meals.

Per diem rates in other cities

Preguntas frecuentes

For FY2027, from October 1, 2026 to September 30, 2027: lodging up to 199 US$ a night depending on the dates, and 86 US$ a day for meals and incidental expenses.

GSA lists it as: Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica. A destination outside that area takes its own county's rate, or the standard rate of 113 US$ for lodging and 68 US$ for M&IE.

75% of the M&IE rate, 64,50 US$ in Los Angeles. Lodging is paid for each night at the rate for that night's date.

The highest lodging rate is 199 US$ in FY2027 against 191 US$ in FY2026, and M&IE is 86 US$ against 86 US$. 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.