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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 232 US$ to 325 US$ a night depending on the dates, and 92 US$ a day for meals and incidental expenses.

Guests checking in at a hotel reception

San Francisco per diem for FY2027

  • Lodging, per night232 US$ to 325 US$
  • Meals and incidentals, per day92 US$
  • First and last day, meals69 US$

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 2026279 US$92 US$371 US$
1 ene to 31 mar 2027325 US$92 US$417 US$
1 abr to 31 ago 2027232 US$92 US$324 US$
1 sept to 30 sept 2027279 US$92 US$371 US$

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 ene to 31 mar 2027, when lodging is capped at 325 US$ a night. Two full days in between and two travel days.

3 nights × 325 US$975 US$
2 full days × 92 US$184 US$
2 travel days × 69 US$138 US$
Maximum for the trip1297 US$

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 2025272 US$92 US$364 US$
1 ene to 31 ago 2026259 US$92 US$351 US$
1 sept to 30 sept 2026272 US$92 US$364 US$

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 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 232 US$ to 325 US$ a night depending on the dates, and 92 US$ 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 113 US$ for lodging and 68 US$ for M&IE.

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

The highest lodging rate is 325 US$ in FY2027 against 272 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