San Francisco's FY2026 GSA per diem is $259 per night for most of the year, rising to $272 in peak months, with a flat $92 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.
San Francisco FY2026 per diem rates
San Francisco 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–Aug | $259 | $92 |
| Sep–Dec | $272 | $92 |
Calculate your trip
Pre-filled for San Francisco — set your dates and any provided meals to get the trip total.
M&IE breakdown
How San Francisco'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
48 member-rate hotels are available under San Francisco's $259 GSA lodging cap for an example July stay. A few of the closest to downtown:
Is per diem taxable in San Francisco?
The federal rule is the same everywhere: when an employer reimburses at or below the GSA rate under an accountable plan, San Francisco 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 San Francisco per diem rate for 2026?＋
FY2026 lodging is $259/night, rising to $272/night in peak season, with $92/day for meals & incidentals.
Why is San Francisco's rate higher than the standard?＋
GSA sets rates from average local lodging costs. San Francisco's lodging cap is above the $110 CONUS standard.
Can I find a hotel under the GSA cap in San Francisco?＋
Yes — 49 member-rate hotels come in under the cap, especially outside peak season. See the list on this page.