Per Diem Calculator (GSA FY2027 rates)
Pick a state, city and travel dates to get the maximum lodging and meals and incidentals (M&IE) allowance for your trip. Free, no sign-up.
Short answer
The standard US federal per diem for FY2027 (Oct 1, 2026 to Sep 30, 2027) is $113 per night lodging plus $68 per day for meals and incidentals (M&IE), $181 per day in total; 295 higher-cost locations have their own rates. On the first and last day of travel you get 75% of M&IE.
Source: GSA per diem rates.
Standard rate: 2 nights, 3 travel days
Maximum per diem for this trip
$396
Lodging
$226
Meals and incidentals (M&IE)
$170
First report free: log real expenses next to your per diem and export a PDF or Excel expense report.
Day-by-day breakdown
| Date | Lodging | M&IE | Note |
|---|---|---|---|
| Mon, Nov 2, 2026 | $113 | $51 | First day, 75% M&IE |
| Tue, Nov 3, 2026 | $113 | $68 | Full day, 100% M&IE |
| Wed, Nov 4, 2026 | none | $51 | Last day, 75% M&IE |
| Total | $226 | $170 |
Lodging is the maximum nightly rate for the season that covers each night, not a flat allowance for hotel receipts. M&IE here is $68 per day at Standard rate: breakfast $16, lunch $19, dinner $28, incidentals $5; first and last day $51.
FY2027 per diem rates by state
Standard rate (every location not listed): $113 lodging + $68 M&IE per day. Choose a state above to see its listed cities.
How the per diem is calculated
- Lodging: the nightly rate of the season covering each night (return date minus departure date), added up.
- M&IE: the first and last travel day at 75% of the daily rate, every full day in between at 100%.
- Same-day trip: one day at 75% M&IE and no lodging.
- Provided meals: the breakfast, lunch and dinner amounts from the GSA breakdown are subtracted, never below zero.
| M&IE per day | Breakfast | Lunch | Dinner | Incidentals | First/last day |
|---|---|---|---|---|---|
| $68 | $16 | $19 | $28 | $5 | $51 |
| $74 | $18 | $20 | $31 | $5 | $55.50 |
| $80 | $20 | $22 | $33 | $5 | $60 |
| $86 | $22 | $23 | $36 | $5 | $64.50 |
| $92 | $23 | $26 | $38 | $5 | $69 |
Alaska and Hawaii are not covered; see travel.dod.mil. Related: business trip cost calculator, per diem expense estimator guide.
Budgeting a whole trip? See the average business travel cost per day by city.
Per diem FAQ
What is the per diem rate for 2026?
For fiscal year 2027 (Oct 1, 2026 to Sep 30, 2027) the standard US federal per diem is $113 per night for lodging plus $68 per day for meals and incidentals (M&IE), $181 per day in total. 295 higher-cost locations have their own rates, and the rates for Alaska and Hawaii are set separately by the Department of Defense. The GSA publishes the rates; this site is not affiliated with the GSA.
How is per diem calculated for the first and last day?
On the first and last day of travel the M&IE allowance is 75% of the daily rate. At the standard $68 rate that is $51 for each of those days. Days in between get the full M&IE. Lodging is paid per night, so a trip from Monday to Wednesday has 2 nights and 3 travel days.
What does M&IE include?
M&IE stands for meals and incidental expenses. It covers breakfast, lunch, dinner and incidentals (fees and tips for porters and similar services). At the $68 rate the GSA breakdown is breakfast $16, lunch $19, dinner $28 and incidentals $5. It does not include lodging.
What is the per diem in Park City, UT?
Park City, UT (Summit County) has the highest listed lodging rate in the FY2027 data: $499 per night from Dec 1 to Mar 31, and $227 per night in the other months. M&IE there is $92 per day.
Does per diem apply to same-day trips?
A same-day trip has no overnight stay, so there is no lodging allowance. This calculator shows one travel day at 75% of the M&IE rate. Many employers pay no per diem for same-day trips, so follow your employer's travel policy.
Are Alaska and Hawaii included?
No. The GSA rates here cover the continental US (CONUS), including Washington, DC. Alaska and Hawaii rates are set by the Department of Defense and are listed at travel.dod.mil. GSA rates are written for federal travelers; many private employers use them as a benchmark, and your employer's policy decides what applies to you.
Data: GSA FY2027 per diem rates, effective Oct 1, 2026 (public domain; source gsa.gov). Last checked Sat, Oct 31, 2026. Easy Trip Expenses is not affiliated with the GSA. Results are the maximum allowance, not a guarantee of what your employer pays.