A per diem is the fixed daily allowance the U.S. government reimburses for lodging and meals on official travel. The General Services Administration (GSA) sets the rates for the continental U.S. each fiscal year, and most companies use the same figures as a tax-free benchmark for their own travelers.
For FY2027 (Oct 1, 2026 to Sep 30, 2027), the standard CONUS rate is $113 for lodging and $68 for meals & incidentals (M&IE). Higher-cost cities get their own rates — often two or three times the standard. Use the calculator below to total a specific trip, or jump to the state table.
How per diem works: lodging vs. M&IE
Every per diem has two parts. Lodging is capped per night and reimbursed up to the actual room cost. M&IE is a flat daily amount — you don’t submit meal receipts. Two GSA rules matter: the first and last travel day are paid at 75% of M&IE, and any employer-provided meal is deducted from that day’s allowance.
Per diem rates by state
Each state below shows how many higher-cost cities have their own GSA rate, and the single highest lodging rate in the state. Everywhere else falls back to the $113 / $68 CONUS standard.
| State | GSA-listed cities | Highest lodging |
|---|---|---|
| Alabama | 5 | $221 |
| Alaska | OCONUS | — |
| Arizona | 6 | $282 |
| Arkansas | 2 | $115 |
| California | 33 | $325 |
| Colorado | 16 | $419 |
| Connecticut | 5 | $156 |
| Delaware | 3 | $216 |
| District of Columbia | 1 | $295 |
| Florida | 23 | $452 |
| Georgia | 7 | $230 |
| Hawaii | OCONUS | — |
| Idaho | 4 | $316 |
| Illinois | 5 | $238 |
| Indiana | 4 | $154 |
| Iowa | 3 | $122 |
| Kansas | 2 | $139 |
| Kentucky | 5 | $185 |
| Louisiana | 3 | $188 |
| Maine | 4 | $320 |
| Maryland | 9 | $306 |
| Massachusetts | 14 | $487 |
| Michigan | 12 | $235 |
| Minnesota | 4 | $220 |
| Mississippi | 4 | $146 |
| Missouri | 3 | $156 |
| Montana | 5 | $326 |
| Nebraska | 2 | $128 |
| Nevada | 3 | $183 |
| New Hampshire | 8 | $191 |
| New Jersey | 11 | $217 |
| New Mexico | 5 | $208 |
| New York | 20 | $358 |
| North Carolina | 11 | $267 |
| North Dakota | 1 | $113 |
| Ohio | 7 | $174 |
| Oklahoma | 2 | $121 |
| Oregon | 8 | $237 |
| Pennsylvania | 13 | $227 |
| Rhode Island | 3 | $274 |
| South Carolina | 5 | $288 |
| South Dakota | 4 | $173 |
| Tennessee | 6 | $230 |
| Texas | 12 | $192 |
| Utah | 5 | $499 |
| Vermont | 6 | $227 |
| Virginia | 11 | $295 |
| Washington | 10 | $255 |
| West Virginia | 3 | $128 |
| Wisconsin | 4 | $144 |
| Wyoming | 3 | $441 |
Alaska & Hawaii (OCONUS): Lodging rates for these states are set by the Department of Defense (DoD), not the GSA. Check current OCONUS rates →
The most-searched cities
These cities account for most per-diem lookups. Each has a dedicated guide with seasonal rates and hotels under the cap.
| City | Lodging / night | M&IE / day |
|---|---|---|
| San Francisco, CA | $232–$325 | $92 |
| Washington, DC, DC | $192–$295 | $92 |
| New York City, NY | $189–$358 | $92 |
| Chicago, IL | $148–$238 | $92 |
| Atlanta, GA | $188–$207 | $86 |
| Denver, CO | $170–$227 | $92 |
| Boston, MA | $213–$365 | $92 |
| Los Angeles, CA | $199 | $86 |
| Seattle, WA | $188–$255 | $92 |
| Houston, TX | $133 | $80 |
Is per diem taxable?
When an employer reimburses at or below the GSA rate under an accountable plan, per diem is not taxable income to the employee and isn’t reported on the W-2. Pay above the federal 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 standard per diem rate for FY2027?＋
The FY2027 CONUS standard rate is $113 for lodging and $68 for M&IE per day. Higher-cost cities have their own, higher rates.
Do per diem rates change during the year?＋
The fiscal-year rate is fixed from October through September, but many cities have seasonal rates that vary by month within that year.
Is the first day of travel paid in full?＋
No. GSA pays the first and last day of travel at 75% of the destination M&IE rate.