1. Look up a per diem rate
Type a U.S. city. If it has its own GSA non-standard rate we show it; otherwise the FY2027 CONUS standard applies.
2. Estimate your trip cost
3. Expense summary
Fill in traveler details, then print or save this sheet as a PDF for your records.
Run a calculation above to generate the summary.
How per diem works
Per diem is the fixed daily allowance the U.S. General Services Administration (GSA) sets for lodging and meals on official travel in the continental United States. Most private employers use the same figures as a tax-free benchmark under an IRS accountable plan.
- Lodging is reimbursed on actuals up to the cap. A $98 room on a $113 cap reimburses $98; a $130 room reimburses $113.
- M&IE (meals and incidental expenses) is a flat daily allowance. No meal receipts are required.
- First and last travel days are paid at 75% of the destination M&IE rate (e.g. $51 on a $68 rate).
- Seasonal rates: many cities have lodging caps that change by season. The range shown is the GSA low-to-peak range for the fiscal year.
- Rates refresh each October 1. This tool embeds FY2027 rates (October 1, 2026 to September 30, 2027). Always verify the current rate against the official lookup at gsa.gov before you travel.
FAQs
What is the FY2027 standard per diem rate?
$113 per night for lodging and $68 per day for M&IE, for a $181 combined standard. It applies everywhere in the continental U.S. that is not a listed non-standard area, from October 1, 2026 through September 30, 2027.
Why is only 75% of M&IE paid on the first and last day?
GSA assumes you eat some meals at home on travel days, so the first and last day of a trip are reimbursed at three quarters of the destination M&IE rate.
Can I spend unused M&IE money on a nicer hotel room?
No. Lodging and M&IE are separate buckets. Lodging reimburses only up to its own cap, and leftover M&IE cannot be transferred to lodging.
Is per diem taxable income?
When an employer reimburses at or below the GSA rate under an IRS accountable plan, per diem is not taxable to the employee. Anything above the federal rate is taxable wages.
What about Alaska, Hawaii, and foreign travel?
Those are outside CONUS. The Department of Defense sets rates for Alaska and Hawaii, and the State Department sets foreign rates. This tool covers CONUS only.
Highest FY2027 lodging cap by state
The single highest GSA lodging cap in each state for FY2027. Everywhere else in the state uses the $113 standard unless the destination is a listed non-standard area.
| State | Highest lodging |
|---|
Guides
The 75 Percent Rule: How GSA Per Diem Works on Your First and Last Travel Days
Why first and last days get 75 percent of M&IE, with dollar examples for each rate tier.
When Your Hotel Costs More Than the GSA Per Diem: The Actual Expense Escape Hatch
The 300 percent actual expense provision: when it applies and how to get approval.