Los Angeles's FY2026 GSA per diem is $191 per night, with a flat $86 daily allowance for meals & incidentals (M&IE) — well above the $110 CONUS standard. Here's how the rates break down, what a full trip totals, and which member-rate hotels come in under the cap.
Los Angeles FY2026 per diem rates
Los Angeles's lodging and M&IE rates are flat across the fiscal year.
| Period | Lodging / night | M&IE / day |
|---|---|---|
| All year (FY2026) | $191 | $86 |
Calculate your trip
Pre-filled for Los Angeles — set your dates and any provided meals to get the trip total.
M&IE breakdown
How Los Angeles's $86 daily M&IE splits across meals. Provided meals are deducted at these amounts; the first and last travel day are paid at 75%.
| Component | Amount |
|---|---|
| Breakfast | $22 |
| Lunch | $23 |
| Dinner | $36 |
| Incidentals | $5 |
| Full day total | $86 |
| First & last day (75%) | $65 |
Hotels under the GSA lodging rate
30 member-rate hotels are available under Los Angeles's $191 GSA lodging cap for an example July stay. A few of the closest to downtown:
Is per diem taxable in Los Angeles?
The federal rule is the same everywhere: when an employer reimburses at or below the GSA rate under an accountable plan, Los Angeles per diem is not taxable to the employee and isn't reported on the W-2. Pay above the rate, or skip the expense report, and the excess becomes taxable wages. See the IRS rules guide for the accountable-plan tests.
Frequently asked questions
What is the Los Angeles per diem rate for 2026?＋
FY2026 lodging is $191/night, with $86/day for meals & incidentals.
Why is Los Angeles's rate higher than the standard?＋
GSA sets rates from average local lodging costs. Los Angeles's lodging cap is above the $110 CONUS standard.
Can I find a hotel under the GSA cap in Los Angeles?＋
Yes — 45 member-rate hotels come in under the cap, especially outside peak season. See the list on this page.