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New York City per diem rates

The FY2027 GSA rates for New York City, from October 1, 2026 to September 30, 2027: a lodging cap of 189 US$ to 358 US$ a night depending on the dates, and 92 US$ a day for meals and incidental expenses.

Guests checking in at a hotel reception

New York City per diem for FY2027

  • Lodging, per night189 US$ to 358 US$
  • Meals and incidentals, per day92 US$
  • First and last day, meals69 US$

New York City 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 2026358 US$92 US$450 US$
1 ene to 28 feb 2027189 US$92 US$281 US$
1 mar to 30 jun 2027296 US$92 US$388 US$
1 jul to 31 ago 2027250 US$92 US$342 US$
1 sept to 30 sept 2027358 US$92 US$450 US$

92 US$ M&IE, by meal

Breakfast23 US$
Lunch26 US$
Dinner38 US$
Incidental expenses5 US$
First and last day (75%)69 US$

Example: three nights at the peak rate

A trip during 1 oct to 31 dic 2026, when lodging is capped at 358 US$ a night. Two full days in between and two travel days.

3 nights × 358 US$1074 US$
2 full days × 92 US$184 US$
2 travel days × 69 US$138 US$
Maximum for the trip1396 US$

New York City 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 2025342 US$92 US$434 US$
1 ene to 28 feb 2026179 US$92 US$271 US$
1 mar to 30 jun 2026281 US$92 US$373 US$
1 jul to 31 ago 2026237 US$92 US$329 US$
1 sept to 30 sept 2026342 US$92 US$434 US$

New York City and the IRS high-low method

New York City 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 189 US$ to 358 US$ a night depending on the dates, and 92 US$ a day for meals and incidental expenses.

GSA lists it as: Bronx / Kings / New York / Queens / Richmond. 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, 69 US$ in New York City. Lodging is paid for each night at the rate for that night's date.

The highest lodging rate is 358 US$ in FY2027 against 342 US$ in FY2026, and M&IE is 92 US$ against 92 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.

See expense management