What is per diem for federal employees?

Per diem is the maximum daily reimbursement a federal employee may receive when traveling on official business (TDY — temporary duty). It has two components: a lodging rate (the actual hotel cap for that destination) and an M&IE (Meals and Incidental Expenses) rate (a flat daily allowance for meals, tips, and minor incidentals). Rates are set by the General Services Administration (GSA) and updated each October for the new fiscal year.

What is the difference between the lodging rate and the M&IE rate?

The lodging rate is a per-night ceiling on hotel reimbursement — if your hotel costs less, you are reimbursed the actual cost; if it costs more, you pay the difference unless your agency grants an exception. The M&IE rate is a flat daily allowance you receive regardless of what you actually spend on meals — it covers breakfast, lunch, dinner, and incidental expenses (tips, laundry, etc.). There are five M&IE tiers in FY2026: $68, $74, $80, $86, and $92/day.

How does the first/last-day rule work?

On your departure day and return day, you receive only 75% of the full M&IE rate (lodging is not prorated — you receive the full nightly rate for the nights you stay). For example, if your M&IE rate is $80, your first and last day each pay $60. There is no GSA regulation requiring you to itemize actual meals on your first/last day — the 75% rate is a fixed allowance.

What if my actual lodging cost exceeds the per diem rate?

You are responsible for the difference. However, your agency can authorize actual expense reimbursement above the per diem rate if lodging at or below the rate is not reasonably available in the area, or for other justified reasons. This requires advance written approval from your approving official and documentation that you made reasonable efforts to find lodging at or below the rate.

How often do GSA per diem rates change and when does FY2026 apply?

GSA updates per diem rates annually for the new fiscal year, which begins October 1. FY2026 rates are effective October 1, 2025 through September 30, 2026. Seasonal rate variations within a fiscal year are published as part of the annual table. This tool includes complete monthly rates for its 87 verified non-standard-area entries; use the standard CONUS rate or GSA lookup for destinations not listed.

Calculator

Per Diem Lookup

Look up GSA lodging and M&IE rates for 87 verified non-standard areas plus the standard CONUS rate. The trip calculator applies the first/last-day 75% rule automatically. FY2026 rates.

Reviewed by Jonathan D., 20-year federal employee · Formulas verified against GSA.gov Per Diem Rates · Updated July 2026

What is per diem?

Per diem is the maximum daily amount the federal government reimburses employees for lodging and meals during official travel. Rates are set by the General Services Administration (GSA) and updated each October. There are two parts: a nightly lodging ceiling and a flat daily M&IE allowance (Meals and Incidental Expenses).

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FY2026 M&IE tiers

There are five M&IE tiers — your destination determines which applies. Your first and last travel day each pay 75% of the full daily rate.

FY2026 federal M&IE tier breakdown
Daily M&IE	Breakfast	Lunch	Dinner	Incidentals	First/Last Day (75%)
$68	$16	$19	$28	$5	$51.00
$74	$18	$20	$31	$5	$55.50
$80	$20	$22	$33	$5	$60.00
$86	$22	$23	$36	$5	$64.50
$92	$23	$26	$38	$5	$69.00

Source: GSA Per Diem API (api.gsa.gov), FY2026. The incidental expense amount ($5) covers tips, laundry, and fees — it is the same for all tiers.

Highest lodging rates for FY2026

These destinations have the highest peak-month lodging ceilings in the continental United States. Rates represent the lodging-only ceiling — the M&IE applies separately.

FY2026 highest federal per diem lodging rates by destination
Destination	State	Peak months	Peak lodging	M&IE
New York City	NY	Sep–Dec	$342	$92
Key West	FL	Feb–Apr	$436	$86
Aspen	CO	Mar	$422	$92
San Francisco	CA	Oct–Dec	$272	$92
Washington, DC Metro	DC/VA/MD	Mar–Jun	$276	$92
Santa Monica	CA	All year	$273	$92
Napa	CA	Feb–Nov	$246	$92
Boston	MA	All year	$265	$92

FedTools FY2026 analysis of GSA per diem data (api.gsa.gov). Peak months shown above represent the highest single-month lodging rate for each destination during FY2026.

Standard CONUS vs. non-standard areas

The standard CONUS rate ($110 lodging / $68 M&IE) applies to every destination in the continental U.S. not specifically listed as a non-standard area (NSA). The GSA designates non-standard areas where local hotel costs justify rates above the standard. This tool currently includes 87 verified NSA entries from the GSA API; it is a curated subset, not the complete national NSA directory.

If your destination does not appear in the tool, use the standard CONUS rate. You can also verify any destination directly at gsa.gov/travel.

Per diem during relocation (PCS)

If you are relocating on a Permanent Change of Station (PCS) order rather than TDY travel, per diem rules differ. During a PCS move, you receive a flat Miscellaneous Expense Allowance (MEA) rather than daily per diem, and your en-route travel days follow a reduced TDY rate. See the Federal Employee Relocation Guide for a full breakdown of PCS entitlements, DITY moves, and common claim mistakes.

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