Find out your travel expense entitlement with our per diem calculator
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Our per diem calculator determines daily travel allowances 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.
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 United States, 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.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 United States, 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.Calculate your per diem allowance for your trip
Simply enter your travel dates and details to find out your per diem allowance.
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lodging / meals / incidentals$- / $- / $-
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- Meals and incidentals
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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.| 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 |
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.| 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 2024-2025, 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 2024-2025, 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
Or 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
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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.