New York City's FY2027 GSA per diem is between $189 and $358 per night, depending on the month, with a flat $92 daily allowance for meals & incidentals (M&IE), well above the $113 CONUS standard. Here's how the rates break down, what a full trip totals, and which member-rate hotels come in under the cap.
New York City FY2027 per diem rates
New York City has seasonal lodging rates — they change by month within the fiscal year. M&IE stays flat all year.
| Season | Lodging / night | M&IE / day |
|---|---|---|
| Jan–Feb | $189 | $92 |
| Mar–Jun | $296 | $92 |
| Jul–Aug | $250 | $92 |
| Sep–Dec | $358 | $92 |
Calculate your trip
Pre-filled for New York City — set your dates and any provided meals to get the trip total.
M&IE breakdown
How New York City's $92 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 | $23 |
| Lunch | $26 |
| Dinner | $38 |
| Incidentals | $5 |
| Full day total | $92 |
| First & last day (75%) | $69 |
Hotels under the GSA lodging rate
20 member-rate hotels are available under New York City's $358 GSA lodging cap for an example November stay. A few of the closest to downtown:
Is per diem taxable in New York City?
The federal rule is the same everywhere: when an employer reimburses at or below the GSA rate under an accountable plan, New York City 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 New York City per diem rate for 2027?＋
FY2027 lodging is $189 to $358/night, depending on the month, with $92/day for meals & incidentals.
Why is New York City's rate higher than the standard?＋
GSA sets rates from average local lodging costs. New York City's lodging cap is above the $113 CONUS standard.
Can I find a hotel under the GSA cap in New York City?＋
Often, yes, and more easily outside peak season. The list on this page is refreshed daily against the current cap, so it shows what is available now.