Find out your travel expense entitlement with our per diem calculator
:format(webp))
Our per diem calculator helps travel managers and business leaders to easily determine daily travel allowances in the US by calculating fixed rates for meals, lodging, and incidental expenses. The calculator applies federal or employer-specific rates, multiplies them by the number of travel days, and outputs the total reimbursable amount with clear breakdowns for each cost category to ensure accuracy and ease.
What is a per diem allowance?
A per diem allowance is a fixed daily reimbursement rate paid to employees for lodging, meals, and incidental expenses incurred during work travel. In the US, federal per diem rates are set by the General Services Administration (GSA) and updated annually. These rates help companies standardize travel reimbursements and simplify expense tracking.How to calculate per diem allowanceUsing the up-to-date rates provided by GSA and following these simple steps can ensure accuracy for your business travel:1. Enter your travel details Input the departure and return dates your work travelers took, then select the location of the trip, including the state and city. If those traveling took multiple trips, the calculator allows you to add each destination for a complete estimate. 2. Understand expense categoriesThe GSA defines per diem rates for lodging, meals, and incidental expenses (M&IE). Note that these may vary depending on the season, while M&IE rates remain consistent throughout the year.3. Get accurate estimates The per diem calculator applies the latest GSA rates based on your input, so it will provide an up-to-date estimate of your travel allowance.What is a per diem allowance?
A per diem allowance is a fixed daily reimbursement rate paid to employees for lodging, meals, and incidental expenses incurred during work travel. In the US, federal per diem rates are set by the General Services Administration (GSA) and updated annually. These rates help companies standardize travel reimbursements and simplify expense tracking.How to calculate per diem allowanceUsing the up-to-date rates provided by GSA and following these simple steps can ensure accuracy for your business travel:1. Enter your travel details Input the departure and return dates your work travelers took, then select the location of the trip, including the state and city. If those traveling took multiple trips, the calculator allows you to add each destination for a complete estimate. 2. Understand expense categoriesThe GSA defines per diem rates for lodging, meals, and incidental expenses (M&IE). Note that these may vary depending on the season, while M&IE rates remain consistent throughout the year.3. Get accurate estimates The per diem calculator applies the latest GSA rates based on your input, so it will provide an up-to-date estimate of your travel allowance.Calculate your per diem allowance for your trip
Simply enter your travel dates and details to find out your per diem allowance.
Calculate
1/10
Results
Trip totals$-
lodging / meals / incidentals$- / $- / $-
- Lodging
- $-
- Meals and incidentals
- $-
Current GSA per diem rates (FY2026)
The table below shows the standard CONUS (Continental United States) per diem rates set by the GSA. Many locations have higher rates based on local costs.Rates effective October 1, 2025 through September 30, 2026. Source: U.S. General Services Administration (GSA).Current GSA per diem rates (FY2026)
The table below shows the standard CONUS (Continental United States) per diem rates set by the GSA. Many locations have higher rates based on local costs.Rates effective October 1, 2025 through September 30, 2026. Source: U.S. General Services Administration (GSA). Category
Standard rate
Notes
Lodging
$110/night
Maximum reimbursable for standard locations
Meals & incidental expenses (M&IE)
$68/day
Covers breakfast, lunch, dinner, and incidentals
First/last day M&IE
$51/day
75% of the full M&IE rate
Total standard per diem
$178/day
Combined lodging and M&IE for full travel days
Who sets per diem rates?
The General Services Administration (GSA) sets federal per diem rates for travel within the continental United States. These rates are updated annually each October and vary by location based on average lodging and meal costs.The IRS high-low substantiation method offers an alternative approach, using just two rates: one for high-cost localities and one for all other areas. For 2025-2026, the high-cost rate is $319/day, and the low-cost rate is $225/day.Employers may set their own per diem rates up to the federal maximum without triggering taxable income for employees. Rates exceeding GSA limits require the excess to be reported as taxable wages.Who sets per diem rates?
The General Services Administration (GSA) sets federal per diem rates for travel within the continental United States. These rates are updated annually each October and vary by location based on average lodging and meal costs.The IRS high-low substantiation method offers an alternative approach, using just two rates: one for high-cost localities and one for all other areas. For 2025-2026, the high-cost rate is $319/day, and the low-cost rate is $225/day.Employers may set their own per diem rates up to the federal maximum without triggering taxable income for employees. Rates exceeding GSA limits require the excess to be reported as taxable wages.Search by state
Click on the state on the interactive map to see the per diem information for that state.
Frequently visited states for business
Learn more with our per diem guides
:format(webp))
:format(webp))
:format(webp))
:format(webp))
Save time and money with Perk.
Book, plan, and manage your business travel with our simple, easy-to-use travel management tool.
- All in one place: Perk centralizes all your business travel details in one place. You get maximum visibility on expenses, invoices, travel plans, and travel policies.
- Self-booking engine: Our platform stores all traveler data, preferences, and loyalty points. Plus, you get access to a 7-star, 24/7 customer care team with a target 1-minute response rate.
- Expense reports & dashboards: Perk collects all your information to help you send one invoice for all business travel.
- Automated travel policies & in-app approvals: Including approval workflows, the ability to save trip details, and customize workflows.
Trusted by 1000s of global teams
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
:format(webp))
Frequently asked questions
- A per diem is a fixed amount paid by an employer to employees to cover travel expenses while traveling for business. Expenses claimed under a per diem must be essential to an employee’s job performance. Per diem payments are used to cover expenses like meal costs, travel expenses, and accommodation. The US government provides official travel benchmark allowances that consider things like average lodging costs, general cost of living, and travel regulations. But individual cases can be assessed based on typical costs.
- In the United States, per diem payments are set and regulated by the U.S. General Services Administration (GSA). The Internal Revenue Service (IRS) separates expenses into ‘lodging’ and ‘meals and incidental expenses.’Employers can choose to reimburse employees using standard set rates for each state, or using a calculated ‘high-cost’ per diem rate for more costly locations.Some states have multiple rates depending on which city the employee is traveling to. The current rates are $292, with $71 assigned for meals on the high-cost rate, and $198, with $60 assigned for meals on the low rate.International per diem rates are set out here.
- In the US, no federal laws exist that require employers to cover employee travel expenses. However, there are other regulations that may require employers to reimburse employees for travel costs. Even if companies aren’t required to reimburse employees for travel expenses, it’s good business practice to do so, especially considering the IRS allows employers tax deductions for travel expenses.
- It’s generally up to employers to decide how to pay per diem, and whether it should be paid before or after employees travel. There are a few different options.These are: upfront payment, partial upfront payment, or reimbursement after employees have traveled.
- Per diem rates are not counted as income for employees so they are not taxable. But, if a per diem rate goes over the standard or agreed amount, it’s considered a taxable benefit to employees.