Delaware has 3 locations with their own GSA per diem rates for FY2027. The highest lodging allowances apply to seasonal destinations such as Lewes, while Wilmington has its own year-round rates.
Use the table below to compare per diem rates across Delaware and calculate the total allowance for your trip.
Delaware per diem rates by city
Cities with their own GSA rate for FY2027, highest lodging first. Seasonal cities show their range.
| City / area | Lodging / night | M&IE / day |
|---|---|---|
| Lewes | $126–$216 | $74 |
| Wilmington | $127 | $74 |
| All other Delaware locations (CONUS standard) | $113 | $68 |
Calculate a Delaware trip
Pick any city and your dates to total the lodging + M&IE per diem, including the first/last-day 75% rule.
Frequently asked questions
What is the per diem rate for Delaware in 2027?+
Delaware has 3 GSA-listed cities with their own rates (up to $216 lodging). Everywhere else in Delaware uses the CONUS standard of $113 lodging and $68 M&IE.
What is the standard per diem rate in Delaware?+
Cities without a specific GSA rate use the FY2027 CONUS standard: $113 for lodging and $68 for meals & incidentals per day.
Is per diem taxable in Delaware?+
No — reimbursement at or below the GSA rate under an accountable plan is not taxable to the employee anywhere in the U.S., including Delaware.