GSA per diem calculator
Enter where and when you travel and get the per diem total night by night. The federal fiscal year turns over on 1 October, so a trip that starts in September and ends in October uses two rate tables.
- Standard$110 → $113 lodging from 1 Oct 2026
- M&IE$68–$92
- SourceGSA FTR Bulletin 27-01
| Date | FY | Lodging | M&IE | Breakfast | Lunch | Dinner |
|---|---|---|---|---|---|---|
| Sep 28 | FY2026 | $342.00 | 75%$69.00 | |||
| Sep 29 | FY2026 | $342.00 | $92.00 | |||
| Sep 30 | FY2026 | $342.00 | $92.00 | |||
| Oct 1 | FY2027 | $358.00 | $92.00 | |||
| Oct 2 | FY2027 | — | 75%$69.00 |
For information only. Not tax or legal advice; check with your accountant.
Spotted a wrong rate or result?
How it’s calculated
- 01Each night takes the lodging ceiling of its own date: the fiscal year (FY2027 from 1 October 2026) and the calendar month, since many cities have seasonal rates.
- 02Each day takes the M&IE rate of its fiscal year. The first and last travel day get 75% of it.
- 03A meal provided to you is deducted at the GSA breakdown amount for that M&IE rate: breakfast, lunch or dinner. Meals included in a common carrier fare and complimentary hotel meals are not deducted. A day never goes below the incidentals amount ($5).
- 04If you enter what the hotel actually charged, each night pays the lower of that and the ceiling. Lodging taxes are outside the rate.
- 05Total = lodging for every night + M&IE for every day, in cents, with no rounding along the way.
New York City · 28 Sep → 2 Oct 2026 · 4 nights 28–30 Sep 3 × $342 (FY2026) = $1,026.00 1 Oct 1 × $358 (FY2027) = $358.00 Lodging $1,384.00 M&IE $69 + $92 + $92 + $92 + $69 = $414.00 Total $1,798.00
The same four nights priced only at FY2027 would come to $1,432 in lodging, $48 more; priced only at FY2026, $1,368. The difference is small, but in an audit the question is which rate applied to which night.
Values used
| Location | Fiscal year | Lodging per night | M&IE per day | Source |
|---|---|---|---|---|
| Standard CONUS rate (all other areas) | FY2026 | $110.00 | $68.00 | GSA FTR Bulletin 26-01 · Federal Register 2025-08-19 |
| Standard CONUS rate (all other areas) | FY2027 | $113.00 | $68.00 | GSA FTR Bulletin 27-01 · Federal Register 2026-18439 (10 Sep 2026) |
| New York City, NY (Bronx, Kings, New York, Queens, Richmond) | FY2026 | Oct–Dec $342.00 · Jan–Feb $179.00 · Mar–Jun $281.00 · Jul–Aug $237.00 · Sep $342.00 | $92.00 | GSA FY2026_PerDiemMasterRatesFile.xlsx |
| New York City, NY (Bronx, Kings, New York, Queens, Richmond) | FY2027 | Oct–Dec $358.00 · Jan–Feb $189.00 · Mar–Jun $296.00 · Jul–Aug $250.00 · Sep $358.00 | $92.00 | GSA Per Diem API, FY2027 |
| Boston / Cambridge, MA | FY2027 | Oct $365.00 · Nov–Feb $213.00 · Mar–Aug $305.00 · Sep $365.00 | $92.00 | GSA Per Diem API, FY2027 |
| Washington DC metro | FY2027 | Oct $287.00 · Nov–Feb $203.00 · Mar–Jun $295.00 · Jul–Aug $192.00 · Sep $287.00 | $92.00 | GSA Per Diem API, FY2027 |
| Chicago, IL (Cook, Lake) | FY2027 | Oct–Nov $232.00 · Dec–Mar $148.00 · Apr–Jun $238.00 · Jul–Aug $213.00 · Sep $232.00 | $92.00 | GSA Per Diem API, FY2027 |
| Seattle, WA (King) | FY2027 | Oct $255.00 · Nov–May $188.00 · Jun–Sep $255.00 | $92.00 | GSA Per Diem API, FY2027 |
| M&IE | Breakfast | Lunch | Dinner | Incidentals | First/last day (75%) |
|---|---|---|---|---|---|
| $68.00 | $16.00 | $19.00 | $28.00 | $5.00 | $51.00 |
| $74.00 | $18.00 | $20.00 | $31.00 | $5.00 | $55.50 |
| $80.00 | $20.00 | $22.00 | $33.00 | $5.00 | $60.00 |
| $86.00 | $22.00 | $23.00 | $36.00 | $5.00 | $64.50 |
| $92.00 | $23.00 | $26.00 | $38.00 | $5.00 | $69.00 |
M&IE breakdown: GSA Per Diem API /conus/mie (FY2026, FY2027). The same table applies in both fiscal years.
This page carries the standard CONUS rate and five cities only: New York City, Boston, Washington DC, Chicago and Seattle. GSA lists 295 non-standard areas for FY2027; for any other place, look the rate up on gsa.gov. FY2026 city rates are here for New York City only; for the other four cities the tool calculates trips from 1 October 2026. On the first and last day, provided meals are deducted from the 75% amount, and meal deductions never leave a day with less than the incidentals amount (41 CFR §301-11.21(b)). Meals included in a common carrier fare and complimentary hotel meals are not deducted (41 CFR §301-11.21(c)). Rates as read from GSA and the Federal Register on 30 September 2026.
Questions
Rates come from GSA bulletins, files and the GSA Per Diem API, dated. When GSA publishes a correction, the tool follows.
Contact usEach night and each day uses the fiscal year of its own date. Nights up to 30 September use FY2026; from 1 October 2026 they use FY2027. The standard lodging rate moved from $110 to $113; the standard M&IE stays at $68.
Related tools
All toolsPer diem sets the ceiling. Receipts show the spend.
RevoSpend reads every hotel folio and meal receipt, splits tax by rate, routes each expense for approval and exports it to QuickBooks, Xero or NetSuite.