GSA Per Diem Calculator: Lodging and M&IE

How federal per diem is figured

GSA sets the maximum daily amounts that federal agencies use to reimburse lodging and meals and incidental expenses, called M&IE, on official travel in the continental United States. The GSA per diem page says FY 2027 rates are published and become the default in October 2026. About 300 non-standard areas have their own higher rates, while every other county uses the standard rate.

For the standard CONUS rate in FY2027, this tool defaults to $113 for lodging and $68 for M&IE, the figures in the project brief. Because the GSA pages we could open did not show the rate table, treat those two values as defaults to confirm at gsa.gov/travel/plan-a-trip/per-diem-rates. For a higher-cost city, type that city's lodging and M&IE rates into the two rate fields.

Two rules drive the math. Lodging is reimbursed at actual cost up to the nightly rate, and lodging taxes are excluded from the cap. M&IE is paid at the full daily rate on full travel days and at 75 percent on the first and last day. Example: a 4-day trip has 2 full days and 2 travel days, so M&IE is 2 x $68 plus 2 x $51, or $238. Three nights at the $113 cap add $339, for $577.

When a hotel, conference or host provides meals, the agency deducts the matching share from M&IE. The tool splits the daily rate into breakfast, lunch, dinner and incidentals using the $68 row as a pattern. Enter meals provided to see the deduction. If your actual nightly cost is under the rate, you are reimbursed the lower amount. Compare a stay against options with the hotel vs Airbnb calculator. Keep receipts for lodging, since reimbursement is for actual cost up to the rate. M&IE is a flat allowance and needs no receipts. Always follow your agency travel office for the final voucher, because rules for special cases, such as long stays or conference meals, differ.

Where these numbers come from

The formulas and default values in this calculator are based on:

• GSA, Per Diem Rates overview (gsa.gov/travel/plan-a-trip/per-diem-rates, opened 2026-09-30). Note: $113 lodging, $68 M&IE, the 16/19/28/5 meal split and the 75 percent rule come from the project brief and standard GSA practice
• confirm on gsa.gov

This is a planning estimate, not medical, legal or immigration advice. Fees, allowances, limits and entry rules change, so confirm the figures with your airline, cruise line, customs agency or the official government source before you book or travel, and follow their rules if they differ from this page.