Idaho has 4 locations with their own GSA per diem rates for FY2026. The highest lodging allowances apply to seasonal destinations such as Sun Valley / Ketchum, Coeur d'Alene and Boise, where peak-season rates run well above the off-season. Locations not listed by the GSA use the standard CONUS rate of $110 for lodging and $68 for meals and incidental expenses (M&IE).
Use the table below to compare per diem rates across Idaho and calculate the total allowance for your trip.
Idaho per diem rates by city
Cities with their own GSA rate for FY2026, highest lodging first. Seasonal cities show their range. Anywhere not listed defaults to the CONUS standard of $110 lodging / $68 M&IE.
| City / area | Lodging / night | M&IE / day |
|---|---|---|
| Sun Valley / Ketchum | $181–$300 | $80 |
| Coeur d'Alene | $142–$217 | $74 |
| Boise | $167–$191 | $86 |
| All other Idaho locations (CONUS standard) | $110 | $68 |
Calculate a Idaho 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 Idaho in 2026?＋
Idaho has 4 GSA-listed cities with their own rates (up to $300 lodging). Everywhere else in Idaho uses the CONUS standard of $110 lodging and $68 M&IE.
What is the standard per diem rate in Idaho?＋
Cities without a specific GSA rate use the FY2026 CONUS standard: $110 for lodging and $68 for meals & incidentals per day.
Is per diem taxable in Idaho?＋
No — reimbursement at or below the GSA rate under an accountable plan is not taxable to the employee anywhere in the U.S., including Idaho.