GSA Per Diem Calculator

Q: Do you need receipts for per diem?

It depends on the part of the per diem: Lodging: Yes. You must turn in an itemized hotel receipt. You are paid what you actually spent, up to the cap. M&IE: No. Meals and incidentals are paid as a flat daily amount, so food receipts are not required. Other costs like airfare, rental cars, or any single expense over $75 usually need receipts too.

Q: Which city rate do you use if you travel through several places in one day?

Use the rate for the place where you spend the night . Driving through or stopping for a meeting in another town does not change that day's rate. On your last travel day, use the rate for the place you stayed the night before, cut to 75%.

Introduction

The GSA Per Diem Calculator shows how much money you can get back for lodging, meals, and small daily costs when you travel for work. It uses the official GSA per diem rates for cities and counties across the United States.

Type in your travel dates and where you are going. The tool finds the right lodging cap and M&IE (meals and incidental expenses) rate for each day. The rules are built in. Your first and last travel days pay only 75% of the full meal rate. If a meal is given to you for free, check a box and the tool takes that amount out.

You can add up to five stops in one trip. Rates change on October 1 each year, so the tool switches rate years for you if your trip crosses that date. You will see a day-by-day table, a chart, and step-by-step math. You can also save your results as a CSV file.

Lodging numbers are ceilings, not what you will be paid. You get back what you actually spend, up to the cap. Use the rate lookup table at the bottom to check rates for any state and year.

How to use our GSA Per Diem Calculator

Enter your trip dates, your travel state, and your city or county. The calculator shows your daily lodging cap, your payable M&IE, meal deductions, and your total per diem for the whole trip.

Trip Mode: Pick "Single Day" for a one-day trip or "Multi-Day" for an overnight trip. Single-day trips pay 75% of the M&IE rate.

GSA Rate Year: Leave this on "Auto" to use the fiscal year rates that match each travel date. Pick a year if you need older rates.

Lodging Display Options: Check the 150% lodging box only if your agency approved that higher lodging cap in writing.

Departure date: Enter the day your travel starts. This day is paid as a travel day at 75% M&IE.

Return date: Enter the day you come home. This day is also a travel day, and it gets no lodging because you did not stay that night.

State: Choose the state you travel to. This sets which GSA rate list is used.

City / County: Type your city or county and pick it from the list. If your spot is not listed, the Standard CONUS rate is used.

Add Destination: Click this to add another stop, up to five. Each stop gets its own dates, state, and city.

Apply meal pattern to: Choose all days or just one segment before you set meals in bulk.

Meals provided: Check Breakfast, Lunch, or Dinner for meals someone else pays for, then click "Apply to All Days." You can also check meals day by day in the table.

Browse rates by state and Rate year: Use these in the reference table to look up lodging caps and M&IE rates for any state and fiscal year.

Calculate, Reset, and Export to CSV: Click Calculate to see your totals, Reset to start over, or Export to CSV to save the day-by-day table.

What Is GSA Per Diem?

Per diem is a daily allowance the federal government pays workers who travel for their job. Instead of saving every receipt for meals, the traveler gets a set dollar amount per day. The U.S. General Services Administration (GSA) sets these rates for travel inside the lower 48 states and Washington, D.C. (called CONUS).

The Two Parts of a Per Diem Rate

Every GSA per diem rate has two pieces:

Lodging is the most the government will pay for one night in a hotel, before taxes. This is a cap, not a flat payment. If the room costs less, the traveler gets the lower amount.
M&IE stands for Meals and Incidental Expenses. This is a flat daily amount for food, tips, and small costs. Receipts are usually not needed.

Rates Change by Place and Date

GSA sets special rates for about 300 busy, high-cost cities and counties. Every other spot uses the Standard CONUS rate, which is the lowest tier. Some resort towns also have seasonal rates, so a hotel cap in Aspen during ski season is far higher than the same room in May.

Rates are set by fiscal year, which runs October 1 through September 30. A trip that crosses October 1 uses two different rate sets. The old rates apply before that date, and the new rates apply on and after it.

The 75% First and Last Day Rule

On the day a traveler leaves and the day they come home, they only get 75% of the full M&IE rate. This is because they are not gone the whole day. A single-day trip also uses the 75% rate. Lodging is only paid for nights actually spent away, so the last day of a trip has no lodging cap.

Meal Deductions

If a meal is given for free (like a conference lunch or a hotel breakfast), that meal's value must be subtracted from the day's M&IE. GSA lists a set dollar value for breakfast, lunch, and dinner in each rate tier. Even when all three meals are provided, the traveler still keeps the incidental portion ($5 a full day, or $3.75 on a 75% travel day).

The 150% Lodging Exception

When rooms cost more than the cap, say during a big event or an emergency, an agency can approve up to 150% of the lodging rate. This is not automatic. It needs written approval before the trip.

Why Per Diem Matters

Per diem keeps travel spending fair and simple. Travelers know their limit before they book, and agencies do not have to check every food receipt. Many state governments, schools, and private companies copy GSA rates for their own travel rules, so these numbers are useful far beyond federal work.

Formulas used

Travel-day (first/last day) M&IE at 75%

\text{MIE}_{\text{day}} = 0.75 \times \text{MIE}_{\text{full}}

Meal deduction for a day

D = b \cdot B + l \cdot L + d \cdot Dn, \quad b,l,d \in \{0,1\}

Payable M&IE with incidentals floor

\text{MIE}_{\text{payable}} = \max\left(I_{\min},\; \text{MIE}_{\text{day}} - D\right), \quad I_{\min} = \begin{cases} 0.75 \times I & \text{travel day} \\ I & \text{full day} \end{cases}

Daily total (lodging cap only for nights stayed)

T_{\text{day}} = L_{\text{eff}} + \text{MIE}_{\text{payable}}, \quad L_{\text{eff}} = \begin{cases} L_{\text{cap}} & \text{overnight stay} \\ 0 & \text{return day} \end{cases}

Grand total reimbursement ceiling

T = \sum_{i=1}^{n} L_{\text{eff},i} + \sum_{i=1}^{n} \text{MIE}_{\text{payable},i}

Agency-authorized 150% lodging total

T_{150} = 1.5 \times \sum_{i=1}^{n} L_{\text{eff},i} + \sum_{i=1}^{n} \text{MIE}_{\text{payable},i}

Number of travel days in a segment

n = \frac{t_{\text{return}} - t_{\text{depart}}}{86400000} + 1

GSA fiscal year of a travel date

FY = \begin{cases} Y + 1 & \text{if month} \ge \text{October} \\ Y & \text{otherwise} \end{cases}

Frequently asked questions

What is the standard CONUS per diem rate for fiscal year 2026?

For FY2026 (October 1, 2025 through September 30, 2026), the standard CONUS rate is $116 per night for lodging and $68 per day for meals and incidental expenses (M&IE). That is $184 total for a full day with an overnight stay.

This rate covers any city or county in the lower 48 states that does not have its own GSA rate. About 300 high-cost spots have higher rates.

Do you need receipts for per diem?

It depends on the part of the per diem:

Lodging: Yes. You must turn in an itemized hotel receipt. You are paid what you actually spent, up to the cap.
M&IE: No. Meals and incidentals are paid as a flat daily amount, so food receipts are not required.

Other costs like airfare, rental cars, or any single expense over $75 usually need receipts too.

Is per diem taxable income?

No, as long as two things are true: the amount is at or below the federal per diem rate, and your employer uses an accountable plan (you report your dates and business purpose).

If your employer pays more than the federal rate, the extra part is taxable and shows up on your W-2. Also, per diem for a one-day trip with no overnight stay is often treated as taxable wages.

Are hotel taxes included in the GSA lodging rate?

No. For travel inside the continental U.S., the lodging cap covers the room rate only. Hotel taxes and lodging fees are paid back separately as a miscellaneous expense.

So a $116 cap really means you can be paid $116 for the room, plus the tax on top of it. This rule is different overseas, where taxes are built into the rate.

What if my hotel costs more than the per diem lodging rate?

You pay the difference yourself unless your agency approves an exception first. Two common fixes:

150% lodging exception: Your agency can approve up to 1.5 times the normal cap when rooms are scarce or a big event is in town. This needs written approval before the trip.
Actual expense method: Some agencies allow reimbursement of real costs up to 300% of the full per diem, again with prior approval.

Can I keep per diem money I do not spend?

Yes for M&IE. The meals and incidentals part is a flat daily allowance, so if you eat cheap, you keep the rest. You do not pay anything back.

Lodging works the other way. It is a ceiling, not a payment. If the room costs $90 and the cap is $116, you are paid $90.

Do Alaska, Hawaii, and Puerto Rico use GSA per diem rates?

No. GSA only sets rates for the 48 continental states and Washington, D.C. (called CONUS).

Alaska, Hawaii, Guam, Puerto Rico, and other U.S. territories: rates come from the Department of Defense (DTMO).
Foreign countries: rates come from the Department of State.

These non-CONUS rates are usually higher and also include lodging taxes.

How long do you have to be away to get per diem?

Under the Federal Travel Regulation, you must be away from your official duty station for more than 12 hours to get any per diem.

If you are gone more than 12 hours but do not stay overnight, you get 75% of the M&IE rate and no lodging. If you stay overnight, you get lodging plus M&IE, with 75% on the first and last days.

Does a free hotel breakfast count as a provided meal?

Usually no. GSA says a complimentary breakfast that comes with the room, or a meal served on a plane or train, does not reduce your M&IE.

You do deduct meals that are paid for by the government or built into a registration fee, like a conference lunch or a banquet dinner.

Which city rate do you use if you travel through several places in one day?

Use the rate for the place where you spend the night. Driving through or stopping for a meeting in another town does not change that day's rate.

On your last travel day, use the rate for the place you stayed the night before, cut to 75%.

Do you get per diem on weekends and days off during a trip?

Yes. If you stay at your travel location over a weekend or holiday, you still get the full lodging cap and full M&IE for those days. Per diem is based on being away from home, not on hours worked.

If you go home for the weekend, those days end and restart your travel, so the 75% travel-day rule applies again.

Why do per diem rates change on October 1?

GSA sets rates by federal fiscal year, which runs October 1 through September 30. New rates take effect every October 1.

Rates are based on average daily hotel prices for each area from the past year. If a trip crosses October 1, the days before use the old rates and the days from October 1 on use the new ones.

What are incidental expenses in per diem?

Incidentals are small tips you give while traveling, such as tips to porters, baggage carriers, and hotel staff. The amount is $5 per full day and $3.75 on a 75% travel day.

You always keep this part, even if every meal is provided for free. Things like taxi fares, tolls, laundry, and parking are not incidentals; they are claimed separately.

Does per diem cover airfare, mileage, or rental cars?

No. Per diem only covers lodging, meals, and incidentals. Transportation costs are reimbursed separately.

Airfare, rental cars, tolls, parking, and taxis are claimed as travel expenses with receipts. Driving your own car is paid using the GSA mileage rate for each business mile.

Can per diem be reduced for long trips?

Yes. Agencies can approve a reduced per diem rate when a traveler stays in one place for a long time, since weekly or monthly lodging often costs less.

The reduced rate must be set before the trip starts, and it still has to cover the traveler's reasonable costs.

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