GSA Per Diem Calculator 2026
FY2026 (Oct 1, 2025 – Sep 30, 2026) standard CONUS per diem: $110 lodging + $68 M&IE = $178/day. Travel days cap meals at 75% ($51). Enter your nights for the full trip budget.
The standard rate covers about two-thirds of US counties. Many cities run higher (NYC, SF, DC, Boston…), GSA publishes every city's rate; plug the city's lodging number into "custom" and keep $68 M&IE unless the city's M&IE tier differs. Find yours: gsa.gov/perdiem (FY2026 master file).
FY2026 rate facts
| Component | FY2026 |
|---|---|
| Standard CONUS lodging | $110 / night (was $107) |
| Standard CONUS M&IE | $68 / day (held flat) |
| First & last day M&IE | 75% = $51 |
| M&IE tiers above standard | Named cities get higher M&IE ($71–$79 band); check the city listing |
| Effective dates | Oct 1, 2025 – Sep 30, 2026 |
FY2026 standard CONUS rates published by GSA (per diem master rate file effective 10/1/2025, standard lodging raised $107→$110, M&IE flat at $68; FY2026 maximum per diem ceiling $2,061). Verified Nov 2026. Private employers copy these rates for policy purposes, many reimburse 100% of them; the IRS "safe harbor" mileage rate (72.5¢/76¢) covers the drive.
Deductions: lodging is taxed on actual cost only if reimbursed above the city rate; M&IE is reimbursable per diem without receipts (accountable plan rules, IRS Pub. 463).
Frequently asked
Why is the first day less than a full day?
Federal rule: travel days pay 75% of M&IE ($51 of $68) because only 2 of 3 meal opportunities occur on the road. Lodging is paid per night slept, so a 3-night trip = 3× lodging + 2 travel days at $51 + days in between at $68.
Does the hotel tax count inside the $110?
Yes, GSA lodging rates are inclusive of taxes. Your reimbursement cap is the rate itself; some cities list a separate taxable amount on the GSA lookup (the rate shown is already the cap).
What's the M&IE for a city above standard?
The higher M&IE tiers top out at $79 (FY2026) for the priciest metros, and each named city carries its own tier. The standard $68 applies everywhere the city page doesn't list a special rate, check before you budget.