The GSA per diem deduction when meals are provided is one of those rules everybody has half-heard. "You can't double-dip," people say, which is correct but uselessly vague. The actual rule lives in 41 CFR 301-11.21, and it is specific: meals furnished by the government or included in a registration fee must be deducted from your M&IE at GSA's published meal amounts. A free hotel breakfast and an airline meal? Those are yours, no deduction. The distinction trips up travelers constantly, so let me draw it precisely.
Which meals count and which do not
Deduct: any meal the government furnishes, and any meal included in a conference or training registration fee. The classic case is the conference that bundles lunch and the working dinner into the $600 registration. Both come off your M&IE.
Do not deduct: a complimentary meal from a hotel or motel (the continental breakfast), and meals served by a common carrier (your airline dinner, the train meal). These are explicitly excluded by the regulation. This is the part most travelers get backwards: they deduct the hotel breakfast they never had to deduct, and forget to deduct the registration-fee dinner they absolutely had to.
The deduction amounts by M&IE tier
GSA publishes the meal breakdown at gsa.gov/mie. For FY2027, the M&IE tiers run $68 to $92, and here is what each meal deducts:
| M&IE tier | Breakfast | Lunch | Dinner | Incidentals |
|---|---|---|---|---|
| $68 | $16 | $19 | $28 | $5 |
| $74 | $18 | $20 | $31 | $5 |
| $80 | $20 | $22 | $33 | $5 |
| $86 | $22 | $23 | $36 | $5 |
| $92 | $23 | $26 | $38 | $5 |
A worked example: three-day trip to a $92-tier city, conference provides lunch each day. Full M&IE would be $69 + $92 + $69 = $230 (the 75 percent rule on the first and last days). Deduct $26 a day for three lunches: your M&IE is $43 + $66 + $43 = $152. The incidentals portion, the $5, is never deducted, because the deduction applies to the meal amounts only.
The first-and-last-day wrinkle
On departure and return days, you deduct the full meal amount from the already-reduced 75% rate. So on a $92-tier departure day, a provided lunch comes out of the $69, not the $92. And there is a floor: the day's total deductions cannot drive your M&IE below the incidentals allowance. You keep the $5 no matter how many meals were furnished. Small mercy, but real.
Frequently asked questions
Do I have to deduct provided meals from my GSA per diem?
Yes, if the meal is furnished by the government or included in a conference registration fee: deduct the GSA published amount for that meal from your M&IE. No deduction is required for a complimentary hotel breakfast or a meal served by a common carrier like an airline.
How much do I deduct for a provided dinner?
It depends on your locality's M&IE tier. GSA publishes a meal breakdown per tier: at the $68 standard tier, breakfast is $16, lunch $19, and dinner $28; at the $92 top tier, breakfast $23, lunch $26, and dinner $38. Deduct the amount matching your meal and your tier.
Do provided meals affect per diem on the first and last day of travel?
Yes. On the first and last travel days, you deduct the full meal amount from the reduced 75% M&IE rate. One protection: the total meal deductions for the day cannot push your M&IE below the incidental expenses amount ($5), so you never lose the incidentals portion.
Can I claim the full per diem if I could not eat the provided meal?
Possibly. If you could not take part in the government-furnished meal because of official business, or because of medical requirements or religious beliefs, your agency may allow the full M&IE, but for medical or religious reasons you need advance knowledge, advance approval, and a reasonable effort at alternative arrangements.
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Related reading: The 75 Percent Rule: How GSA Per Diem Works on Your First and Last Travel Days · Can Federal Employees Keep Unused Per Diem Money? · FY2027 GSA Per Diem Rates: What Changed on October 1