Work travel outside the United States runs on a different rate book. Foreign per diem is set by the U.S. Department of State rather than the GSA, published city by city, and refreshed every month to track exchange rates and local costs. Alaska, Hawaii, and U.S. territories fall under a separate Department of Defense schedule.
This guide covers how foreign per diem works, who sets it, where to look up a rate, and how it differs from the domestic GSA rates used for the continental U.S.
Who sets foreign per diem
The GSA covers the continental U.S. (CONUS). Outside the lower 48 — including Alaska, Hawaii, U.S. territories, and all foreign countries — rates are OCONUS. Foreign rates come from the U.S. Department of State; non-foreign OCONUS (Alaska, Hawaii, Guam, etc.) come from the Department of Defense.
How foreign per diem works
Like CONUS rates, foreign per diem splits into a lodging ceiling and an M&IE allowance, but it's published per city and updated monthly to track exchange rates and local costs. The first/last-day and provided-meal rules still apply.
Tax treatment
The IRS accountable-plan rules are the same abroad: reimbursement at or below the applicable federal (State Dept) rate is tax-free. See our IRS per diem rules guide.
Frequently asked questions
Who sets international per diem rates?＋
The U.S. Department of State sets foreign per diem rates; the Department of Defense sets non-foreign OCONUS rates (Alaska, Hawaii, U.S. territories).
How often do foreign per diem rates change?＋
Foreign rates are reviewed and published monthly to reflect exchange rates and local cost changes.
Does the GSA cover international travel?＋
No. The GSA covers only the continental U.S. Foreign and OCONUS locations are handled by the State Department and DoD.