A per diem calculator with the official GSA rates
This per diem calculator works out the maximum travel allowance for a trip to any city in the continental United States using the US General Services Administration (GSA) rates for fiscal years 2026 and 2027. Pick the destination as GSA lists it and your travel dates: it adds the lodging maximum for every night, using the right seasonal rate for each date, and the meals and incidental expenses (M&IE) allowance for every day, with the 75% rule on the first and last day.
Federal employees and contractors use it to check a travel voucher; many private employers also reimburse at GSA rates. For international travel or a company policy, switch to Your own rates and type the daily lodging and M&IE amounts in any currency — the same day-by-day logic applies.
How to use the Per Diem Calculator
- Leave GSA rates selected and choose the destination; the line underneath shows which counties it covers. If your city is not listed, choose the standard CONUS rate.
- Enter the departure and return dates. A trip crossing 1 October uses FY 2026 rates before and FY 2027 rates after.
- Keep the 75% first-and-last-day rule ticked unless your employer pays full days.
- Enter how many breakfasts, lunches and dinners were provided (for example at a conference) to deduct them, and your actual nightly room rate to see what is reimbursable.
- Copy the summary or download the day-by-day CSV for your expense report.
Per Diem Calculator features
Official FY 2026 and FY 2027 tables
All 296 and 295 non-standard areas from the GSA rate files, including seasonal lodging rates, plus the standard rate ($110 and $113 lodging, $68 M&IE).
Night-by-night lodging
Each night uses the rate in force on that date, so trips that cross a season or the fiscal year are handled correctly.
75% first and last day
Applies the Federal Travel Regulation rule automatically, including same-day trips over 12 hours.
Meal deductions
Uses the GSA M&IE breakdown for the tier ($68 to $92) to deduct provided meals.
Any country, any currency
Type State Department foreign rates or your company’s allowances instead.
How the per diem is calculated
Per diem has two parts. Lodging is paid for each night away, up to the maximum for the location and date; you are reimbursed your actual room cost up to that cap, and hotel taxes are claimed separately. M&IE is a flat daily amount for meals and incidental expenses. On the day you leave and the day you return you receive 75% of the M&IE rate. A trip from Thursday to Monday therefore has four nights of lodging, three full M&IE days and two 75% days.
Worked example: Washington, DC from 29 October to 2 November 2026. Lodging is $287 a night until 31 October and $203 from 1 November, so 3 × $287 + $203 = $1,064. M&IE is $92: $69 + 3 × $92 + $69 = $414. The maximum per diem is $1,478.
M&IE breakdown and meal deductions
When the government or a conference fee provides a meal, deduct that meal’s amount. Meals that come with a flight or a free hotel breakfast do not reduce the allowance. These tiers have applied since FY 2025 and were not revised for FY 2027.
| M&IE rate | Breakfast | Lunch | Dinner | Incidentals | First/last day |
|---|---|---|---|---|---|
| $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 |
International travel and other employers
Outside the continental US the rates are set by the Department of Defense (Alaska, Hawaii and US territories) and the State Department (foreign cities) and change monthly, so they are not built in: look up the rate for your city and month, then use Your own rates. For mileage claims on the same trip, use the Mileage Calculator, and plan the whole trip with the Travel Budget Planner.
Per Diem Calculator FAQ
How does the per diem calculator work out the first and last day?
It pays 75% of the M&IE rate on the day you depart and the day you return, as the Federal Travel Regulation requires, and full M&IE on the days between. There is no lodging for the last day because you do not stay the night.
What are the per diem rates for 2026?
For fiscal year 2026 (1 October 2025 to 30 September 2026) the standard CONUS rate is $110 lodging and $68 M&IE. For FY 2027, from 1 October 2026, it is $113 and $68. Higher rates apply in 295 to 296 named areas.
Is there a per diem calculator for international travel?
Yes — choose Your own rates and enter the foreign per diem from the State Department table (or your employer’s rates) in any currency. The first and last day rule still applies.
Are per diem payments taxable?
For employees reimbursed under an accountable plan at or below the federal rate, per diem is generally not taxable income in the US. Check with your employer or a tax professional; this calculator does not give tax advice.
What if my city is not in the list?
Then the standard CONUS rate applies. GSA lists only non-standard areas by city and county; check the county your destination is in, because a listed county can cover many towns.
Does it include hotel taxes?
No. Lodging taxes are reimbursed as a separate expense in addition to the lodging rate.