GSA Per Diem Calculator
Calculate 2026 GSA per diem rates for federal travel including lodging and M&IE (meals and incidental expenses) by city/zip code. Compute trip total reimbursement with first/last day 75% rule and seasonal rate variations for 300+ locations.
Include departure and return days
2026 GSA Per Diem: Rates unchanged from 2025. Standard CONUS: $107 lodging + $68 M&IE.
M&IE: Meals and Incidental Expenses (breakfast, lunch, dinner, tips, fees)
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Introduction
Federal employees and government contractors who submit travel expense reports without first checking GSA per diem rates routinely either leave reimbursable money on the table or submit claims that trigger improper payment reviews. The General Services Administration sets per diem rates for over 400 domestic locations annually, with lodging rates varying from $98/night in rural areas to $383/night in New York City, and M&IE (meals and incidental expenses) rates from $59 to $79/day. First and last days of travel are reimbursed at 75% of the daily M&IE rate — a rule that catches many travelers off guard. For contractors working under GSA Schedule contracts or cost-reimbursable agreements, claiming incorrect per diem rates can result in contract non-compliance, audit findings, and repayment demands. This calculator computes total per diem allowances for any domestic destination using 2026 GSA rates, applies the first/last day rule, and separates lodging and M&IE components for accurate travel voucher preparation.
What This Calculator Does
This calculator determines the maximum allowable GSA per diem reimbursement for federal employee and contractor domestic travel. Inputs include destination city and state, travel start and end dates, and whether lodging was obtained at a government rate or through actual cost receipts. The tool outputs: daily lodging allowance, daily M&IE allowance, first/last day M&IE (75% rule), total lodging allowable, total M&IE allowable, and total trip per diem reimbursement ceiling. It also provides the FY2026 M&IE breakdown (breakfast, lunch, dinner, incidentals) for destinations requiring itemized meal accounting.
The Formula
GSA per diem has two components: lodging and M&IE. Lodging is reimbursed at the destination's specific lodging rate (the actual receipt up to the GSA maximum). M&IE is reimbursed as a flat daily rate that covers meals and incidental expenses without requiring receipts. The first and last days of any trip are reimbursed at 75% of the applicable M&IE rate, regardless of what time travel begins or ends. Interior travel days receive the full M&IE rate. The standard CONUS M&IE rate is $68/day for most locations; high-cost areas reach $79/day. The M&IE breakdown (proportional meal rates) is used when a meal is provided by a conference or government host and must be deducted.
Step-by-Step Example
Look up destination rates
Destination: Austin, Texas. Travel dates: Monday through Friday (5 calendar days, 4 nights). FY2026 GSA rates for Austin: Lodging $160/night, M&IE $74/day.
Calculate lodging total
4 nights × $160 = $640 lodging allowance. If actual hotel receipt is $145/night, reimbursement is $145 × 4 = $580 (actual cost, not the full allowance). If the government rate was unavailable and actual rate was $175, a memo documenting non-availability supports the $175 × 4 = $700 claim with receipts.
Calculate M&IE for all days
Monday (Day 1, first day): $74 × 75% = $55.50. Tuesday through Thursday (3 interior days): $74 × 3 = $222. Friday (Day 5, last day): $74 × 75% = $55.50. Total M&IE: $55.50 + $222 + $55.50 = $333.
Calculate total per diem allowance
Total: $580 (actual lodging) + $333 (M&IE) = $913 total travel per diem for a 5-day Austin trip. If a conference lunch was provided on Tuesday, deduct the proportional lunch rate from that day's M&IE ($74 M&IE rate: breakfast $17, lunch $18, dinner $34, incidentals $5).
Real-World Use Cases
Travel Voucher Preparation for Federal Employee
A GSA contracting officer traveling to San Diego for a 3-day site visit needs to complete SF-1012 travel voucher accurately. Using the calculator with FY2026 San Diego rates ($214/night lodging, $79 M&IE), she determines maximum lodging reimbursement of $428, M&IE of $59.25 + $79 + $59.25 = $197.50. Total voucher ceiling: $625.50. Her actual hotel bill of $198/night is below the GSA rate, so she claims $396 actual lodging.
Contractor Travel Clause Compliance
A management consulting firm holding a cost-reimbursable contract reimburses employees for travel and then claims costs against the government contract. The firm uses the calculator before approving travel expense reports to verify all per diem claims are within GSA limits by destination and date. A consultant who claimed $220/night in Denver (2026 GSA rate: $169/night) must either obtain the government rate at a next-trip attempt or document a non-availability certification, or absorb the excess $51/night.
Conference and Training Event Budget Planning
A federal agency training coordinator is budgeting a 50-person annual conference in Washington DC. Using GSA per diem rates for Washington ($383/night lodging, $79 M&IE) for 3 nights + 4 days of travel, the coordinator estimates maximum per diem exposure of ($383 × 3 + $197.50) × 50 = $67,325 in per diem alone. This drives the decision to book a conference hotel block at $250/night and serve provided meals to reduce M&IE deductions.
Comparison
| Destination | FY2026 Lodging Rate | M&IE Rate | Example 3-Night Trip Total |
|---|---|---|---|
| New York City, NY | $383/night | $79/day | $1,349 + M&IE $257.75 |
| San Francisco, CA | $318/night | $79/day | $954 + M&IE $257.75 |
| Washington, DC | $258/night | $79/day | $774 + M&IE $257.75 |
| Chicago, IL | $219/night | $74/day | $657 + M&IE $241.50 |
| Austin, TX | $160/night | $74/day | $480 + M&IE $241.50 |
| Standard CONUS (most areas) | $107/night | $68/day | $321 + M&IE $221 |
Common Mistakes to Avoid
Applying full M&IE on departure and return days. First and last travel days are always reimbursed at 75%, regardless of what time the employee departs or returns. An employee who departs at 6 AM or returns at 11 PM still only receives 75% M&IE for those days. This is one of the most common errors on travel vouchers and triggers audit flags.
Not claiming the lodging tax separately. In most jurisdictions, taxes on lodging are reimbursable separately and do not count against the per diem lodging ceiling. A hotel bill of $160/night plus $22.40 in taxes is reimbursable in full, not capped at $160. Most travelers and voucher preparers overlook lodging taxes as a separate line item.
Using last year's GSA rates. GSA per diem rates update on October 1 each year (the start of the federal fiscal year). Trips in October through December using prior FY rates will be either over or under the correct allowance. Always check rates at GSA.gov using the actual travel dates, not the current calendar year.
Forgetting M&IE deductions for provided meals. When a conference, government facility, or host provides a meal, the proportional meal amount must be deducted from that day's M&IE. The specific deduction amounts are published on the GSA website as the M&IE breakdown table. Claiming full M&IE on a day when meals were provided is an overpayment.
Frequently Asked Questions
What happens if a hotel in my destination exceeds the GSA lodging rate?
Federal travelers are expected to seek lodging at or below the GSA rate. When government-rate lodging is not available (hotel is sold out at the government rate, no participating properties exist in the area), the traveler must obtain a non-availability confirmation from the hotel or use an online booking system showing no availability at the government rate. With proper documentation, actual lodging costs up to 300% of the per diem rate may be reimbursable with agency approval, though this requires a specific higher rate approval.
Do per diem rates apply to contractors on government contracts?
It depends on the contract type and travel clause. Cost-reimbursable contracts typically reimburse travel at GSA per diem rates as allowable costs under FAR 31.205-46. Fixed-price contracts with no travel reimbursement clause do not separately reimburse travel. Some contracts specify different travel rate policies. Contractors should always review their specific contract's travel reimbursement clause rather than assuming GSA rates apply.
How does per diem work for very long-term temporary duty (TDY) assignments?
For TDY assignments of 31 to 180 days at a single location, agencies may (but are not required to) reduce the daily M&IE rate to 55% of the standard rate after the first 30 days, reflecting the assumption that travelers establish a routine with lower daily costs. After 180 days, the assignment may be reclassified as a permanent change of station (PCS) with different relocation benefits rather than TDY per diem.
Are incidental expenses covered separately from meals?
No. M&IE is a combined flat daily rate that includes both meals and incidentals (tips to hotel staff, laundry, and other daily personal expenses). Travelers do not submit receipts for individual meals or incidentals — they simply claim the flat M&IE rate for qualifying travel days. The one exception is when claiming actual cost meal reimbursement, which requires receipts and is only authorized when per diem rates are specifically waived in the travel authorization.
Accuracy and Disclaimer
This calculator uses FY2026 GSA per diem rates sourced from GSA.gov. Per diem rates are updated annually on October 1 and may change for specific destinations throughout the fiscal year due to supplemental rate reviews. Federal employees must comply with their agency's travel regulations in addition to GSA rates. Contractors must comply with their specific contract travel reimbursement clauses. This tool is for planning purposes only. Always verify current rates at GSA.gov before submitting travel reimbursement claims.
Conclusion
GSA per diem compliance is straightforward once you have the correct rates for your destination — the complexity comes from first/last day rules, government lodging availability exceptions, and the difference between the lodging rate ceiling and actual receipted costs. After calculating your per diem allowances, use the Mileage Reimbursement Calculator for any driving components of your trip, and the GSA Per Diem Calculator alongside the GS Pay Scale Calculator for complete federal travel and compensation planning.
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