Power Calculators

✈️ Per Diem Calculator (GSA Travel Allowance)

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GSA FY2026 standard CONUS rate: $110. Many cities are higher — check gsa.gov/perdiem.
GSA FY2026 standard: $68 (range $68–$92).
Value of meals provided free, e.g. at a conference.

Fill in the details and click Calculate to see your results.

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📘 About the Per Diem Calculator

Per diem is a daily allowance for business travel expenses: lodging (paid per night, up to the rate) and meals and incidental expenses (M&IE, paid per day). US federal employees use GSA rates, and many companies and the IRS per diem method use the same figures. For FY2026 (1 October 2025 – 30 September 2026) the standard rate is $110 a night for lodging and $68 a day for M&IE; about 300 destinations have higher rates.

On the first and last day of travel you get 75% of the M&IE rate. Lodging is reimbursed for the nights you stay — and only up to actual cost for federal travellers. Enter your company's own rates if it uses a different policy (for example in rupees or pounds).

🧮 Formula

Lodging
nights × L
M&IE
M × (d − 2) + 2 × 75% × M
One-day trip
75% × M (no lodging)

Where

  • L = lodging per night
  • M = M&IE per day
  • d = days
Deduct meals provided free (conference lunches, hotel breakfasts) at the GSA breakdown rates when your policy requires it.

✏️ Worked examples

4-day trip, standard rates

You enter
Trip length (calendar days, incl. travel days)4
Lodging rate per night110
Meals & incidentals (M&IE) per day68
First and last day75% of M&IE (GSA / IRS rule)
Nights of lodging (leave 0 for days − 1)0
Meals provided (deduct, total)0
You get
Total per diem568
Lodging330
Meals & incidentals238
Nights3

Lodging 330 + M&IE 238 = 568.

Try this example →

3 days in a $258/$92 city

You enter
Trip length (calendar days, incl. travel days)3
Lodging rate per night258
Meals & incidentals (M&IE) per day92
First and last day75% of M&IE (GSA / IRS rule)
Nights of lodging (leave 0 for days − 1)0
Meals provided (deduct, total)0
You get
Total per diem746
Lodging516
Meals & incidentals230
Nights2

Total 746.

Try this example →

🧭 How to use this calculator

What you enter

  • Trip length (calendar days, incl. travel days)
  • Lodging rate per nightGSA FY2026 standard CONUS rate: $110. Many cities are higher — check gsa.gov/perdiem.
  • Meals & incidentals (M&IE) per dayGSA FY2026 standard: $68 (range $68–$92).
  • First and last day
  • Nights of lodging (leave 0 for days − 1)
  • Meals provided (deduct, total)Value of meals provided free, e.g. at a conference.

What you get

  • Total per diem
  • Lodging
  • Meals & incidentals
  • Nights

💡 Per diem rules in brief

  • Travel days (first and last): 75% of M&IE.
  • Lodging: per night actually stayed, up to the rate; taxes on lodging are usually reimbursed separately.
  • Trips under 12 hours: usually no per diem.
  • Employee allowances up to the federal rate are not taxable under an accountable plan.

❓ Frequently asked questions

What is the standard per diem rate for 2026?

For FY2026 the GSA standard CONUS rate is $110 a night for lodging and $68 a day for meals and incidentals; higher-cost cities have their own rates.

How is per diem calculated for travel days?

On the first and last day you receive 75% of the M&IE rate. A 4-day trip at $68 gets 2 × $68 + 2 × $51 = $238 in M&IE.

Is per diem taxable?

Not if paid under an accountable plan at or below the federal rate and you account for the trip. Amounts above the rate are taxable wages.