Rates updated on

Per diem and mileage calculator for a whole trip

Pick a city, county or ZIP code and your dates: lodging night by night, meals and incidentals, provided meals and miles add up on one screen.

GSA FY2027 and IRS July 2026 rates, updated · Rules and data behind each line · Who publishes this site

Selected: Washington, DC · GSA area District of Columbia, DC

3 nights, 4 travel days

Round trip, business miles only

$0.76 a mile on Sun, Oct 25

Receipts at cost

Meals provided, room price, lodging tax

0 = assume the GSA maximum

Reimbursed apart (FTR § 301-11.16)

Meals from an airline or a free hotel breakfast are not deducted. Count only meals paid by the government or included in a conference fee.

Total reimbursement for the trip

$1,365

Washington, DC · Sun, Oct 25 to Wed, Oct 28

Lodging, 3 nights at the GSA maximum$861
M&IE before meal deductions$322
M&IE paid$322
Mileage, 240 mi × $0.76$182
Other costs at receipt$0
Total$1,365

Rates of fiscal year 2027 (October 1, 2026 to September 30, 2027). How this is calculated.

Day by day
DayLodgingM&IE rateShareMeals offM&IE paid
Sun, Oct 25 FY2027$287$9275%–$69
Mon, Oct 26 FY2027$287$92100%–$92
Tue, Oct 27 FY2027$287$92100%–$92
Wed, Oct 28 FY2027–$9275%–$69

Rates in force on October 11, 2026

Standard CONUS per diem
$113 + $68
Lodging + M&IE from October 1, 2026 (was $110 + $68)
IRS business mileage
76 cents
A mile, since July 1, 2026 (72.5 cents before)
M&IE tiers
$68 to $92
75% on the first and last day of travel
IRS high-low method
$329 / $230
High-cost and other localities, Notice 2026-60

A three-night trip to Washington, DC in November 2026 is worth $931.00 in federal per diem: $609 of lodging at the FY2027 maximum of $203 a night, plus $322.00 of meals and incidental expenses, with the departure and return days paid at 75%. Driving 240 miles of it in your own car adds $182.40 at the IRS rate of 76 cents a mile in force since July 1, 2026. The calculator above does that arithmetic for any city in the 48 contiguous states and the District of Columbia: it reads the GSA table of the fiscal year of each night (FY2026 until September 30, 2026, FY2027 from October 1), the lodging maximum of the month, the M&IE tier of the area and its meal breakdown, then takes off any meal paid by the government or a conference fee without ever dropping a day below the $5 of incidentals. This site does better than the first Google result for per diem searches because it computes the full reimbursement of a trip in one screen, where gsa.gov gives a rate per city and leaves the trip, the provided meals and the miles to you.

What changed for travel expenses in 2025-2026

  1. The Federal Travel Regulation part on subsistence was rewritten (FTR Case 2025-05). The 75% rule now sits in 41 CFR 301-11.20 and the deduction of provided meals in § 301-11.21; older guides still cite § 301-11.101.

  2. The IRS business rate rose to 72.5 cents a mile, medical and military moving fell to 20.5 cents, charity stayed at 14 cents (Notice 2026-10).

  3. Mid-year increase blamed on fuel prices: 76 cents for business, 23.5 cents for medical and moving (Announcement 2026-11). GSA moved its POV rate the same day. A trip in late June and one in early July are paid at different rates.

  4. GSA fiscal year 2027 began: standard lodging $110 → $113, M&IE tiers unchanged, 295 non-standard areas, Allentown, PA back to the standard rate. The IRS high-low rates became $329 and $230 (Notice 2026-60).

Highest GSA lodging maximum in each state, FY2027

Other calculations, by question

Per diem

  • GSA per diem rates lookupEvery city and ZIP code, FY2027 and FY2026, twelve months of lodging and the meal breakdown.
  • Per diem calculatorDates and destination in, a night-by-night and day-by-day federal per diem total out, across fiscal years.
  • M&IE breakdown and deductionsThe five M&IE tiers split into breakfast, lunch, dinner and incidentals, and what a provided meal takes off.
  • First and last day per diem (75%)Why travel days pay three quarters of the M&IE, where the rule now sits in the FTR, and how the IRS treats it.
  • OCONUS per diem ratesWhere Alaska, Hawaii, territory and foreign rates are published, how their M&IE splits into meals, and a trip total.

Mileage

Fuel and car costs

Tax rules

  • Travel reimbursement and taxesAccountable plan rules, what stays tax-free up to the federal rates, and what lands on the W-2.
  • High-low per diem methodTwo daily rates instead of hundreds: $329 for listed high-cost localities, $230 elsewhere in CONUS, from October 1, 2026.
  • Per diem for truck driversThe special transportation rate: $80 a day in CONUS, $86 outside, 80% deductible for drivers under DOT hours of service.

How the numbers are put together

Lodging is paid night by night, at the maximum of that month

GSA does not publish one hotel figure per city: it publishes twelve, one per month of the federal fiscal year, and seasonal areas swing hard. Jackson / Pinedale, Wyoming runs from $215 to $441, and beach and ski towns do the same in the other direction. The calculator takes each night separately, so a stay from September 29 to October 2 counts two nights at the FY2026 rate and one at FY2027. If the room cost less than the maximum, type the price: you are paid what you spent, never more than the cap. Lodging taxes are not in the maximum and are reimbursed apart, which is why they have their own field.

The rate lookup shows the twelve months of any area, and each state page lists every area of the state with its FY2026 and FY2027 figures side by side.

Why the date of every day changes the total

Two calendars cross in a business trip. The federal fiscal year turns on October 1, and with it the lodging table. The IRS calendar year carried a second break in 2026: on July 1 the business rate went from 72.5 cents to 76 cents a mile. Most calculators keep one rate for the whole trip. Here every day reads its own table, every night its own month, and the mileage line uses the rate of the departure date (the mileage reimbursement calculator splits a year of miles around July 1).

That is the data advantage of the site: 301 GSA records with twelve monthly lodging figures for two fiscal years, 40,426 ZIP codes, and 2,387 cities of 15,000 people or more matched to their county by Census files, so that typing "Lancaster, CA" or "93534" finds the Los Angeles area rate instead of the standard one.

Meals and incidentals: the 75% days and the meals someone else paid

Each GSA area has one of five M&IE rates, from $68 to $92. On the day you leave and the day you come back, you receive 75% of it, whatever the hours; the days in between are paid in full. A trip that starts and ends on the same day pays 75% if it lasts more than 12 hours, nothing otherwise.

When the government or a conference fee pays a meal, its value comes off: at $80 M&IE a lunch is worth $22, a dinner $33. On a 75% day the full value comes off the reduced amount, and no day falls below the $5 of incidental expenses. An airline snack or a free hotel breakfast is not deducted. The M&IE page shows the breakdown of every tier.

Federal travelers, private employers and the self-employed

For a federal employee these rates are the law of the trip: the agency pays lodging up to the cap and M&IE at the rate, following the travel authorization. A private employer is free to pay less, more or its own flat amount; what the federal rates decide for it is the tax side. Under an accountable plan, per diem up to the federal rate and mileage up to the IRS rate need no receipts for the amount and stay off the W-2, and anything above is wages unless it is returned (IRS Publication 463). The travel reimbursement page computes that excess.

A self-employed person deducts business travel on Schedule C and may use the M&IE rate instead of meal receipts, with the meal part limited to 50% (80% for drivers under Department of Transportation hours of service, see the truck driver page). Lodging always needs receipts.

What the calculator does not do

It covers the 48 contiguous states and the District of Columbia, the area GSA calls CONUS. Alaska, Hawaii and the territories are set by the Department of Defense and foreign cities by the Department of State; the OCONUS page computes a trip from the rates you read there. It does not apply the actual expense method, which can reach 300% of the per diem when an agency approves it, nor the reduced rates some agencies set for long stays. It cannot know your employer's policy. And it never sends what you type anywhere: the arithmetic runs in this page, which is why the share link carries your inputs in its address.

Where the figures come from and when they change

Lodging and M&IE come from the GSA per diem files (FY2027 ZIP file published September 3, 2026), meal values from the GSA breakdown, the day rules from the Federal Travel Regulation, mileage from the IRS and GSA POV pages, fuel and electricity prices from the EIA, vehicle consumption from the EPA. GSA publishes the next fiscal year in August or September, the IRS its mileage rates in December (and in 2026, a second time in June). The method page lists every rule with the test cases that check it.

Questions travelers ask

How do I calculate per diem for a three-day trip?

Add the nights at the lodging maximum of their month, then the M&IE: 75% of the daily rate on the first and last day, 100% for the day in between. In the standard CONUS area for FY2027 that is 2 × $113 of lodging plus $51 + $68 + $51 of M&IE, $396 in all.

What is the standard per diem rate for 2027?

From October 1, 2026 to September 30, 2027 the standard CONUS rate is $181 a day: $113 for lodging and $68 for meals and incidental expenses. It applies in every county GSA does not list as a non-standard area. Lodging rose $3 from FY2026; the M&IE tiers did not move and are due for review in FY2028.

Which mileage rate applies to a trip in October 2026?

The IRS business rate of 76 cents a mile, in force from July 1 to December 31, 2026 under Announcement 2026-11. Federal employees driving their own car get the same $0.76 from GSA, or $0.235 when a government car was available and they chose their own. The 2027 rates will be announced by the IRS in late December.

Do I get per diem if I travel for less than a day?

Under federal rules only if you are in travel status for more than 12 hours: you then receive 75% of the M&IE rate for that day and no lodging. At the standard rate that is $51. Twelve hours or less gives nothing. Many private employers copy this rule, but some pay meals only on overnight trips, so check your policy.

Is a free hotel breakfast deducted from my per diem?

No. A complimentary breakfast included in the room rate, or a meal served by an airline, does not reduce your M&IE (41 CFR 301-11.21(c)). Only meals paid by the government or included in a registration fee are deducted, at the GSA breakdown value: $16 for breakfast at the $68 tier, $23 at $92.

Does my employer have to pay the GSA per diem rates?

No private employer is bound to them. They matter for taxes: per diem up to the federal rate for the place, paid under an accountable plan, is not wages and needs no receipts for the amount. Pay more and the excess goes on your W-2 unless you return it. Pay less and the difference is not deductible for an employee, since unreimbursed employee travel is no longer deductible.

Why does the calculator ask for a ZIP code or a county?

Because GSA rates follow counties, not city names. A city can sit in a listed county and get its rate even if GSA never names it, and a few rates stop at city limits, like Santa Monica or Sedona. The search knows the GSA ZIP files and 2,387 cities of 15,000 people or more matched to their county, so Bakersfield gets the Kern County area and Fargo the standard rate.

Rules and tables behind this page

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Publisher of GSA per diem, IRS mileage and trip cost calculators for U.S. business travel

Rates updated on · Editorial policy · Contact

Federal rates are maximums, not promises: your employer may pay less, ask for receipts or use its own rates. A trip on the federal clock follows your agency’s travel authorization. For a tax return, IRS rules decide: this site does not replace your travel office or professional tax advice.

GSA FY2026 and FY2027 tables, IRS mileage rates for 2026, read on the official releases on