GSA per diem rates FY2027: lodging and M&IE

Look up a city or county to see its lodging rate for each season and its M&IE rate. Anywhere GSA doesn't list gets the standard rate: $113 lodging and $68 M&IE.

Rates: GSA FY2027 per diem rates (rates file), effective Oct 1, 2026 to Sep 30, 2027, checked Oct 22, 2026. The same rates power our trip cost estimator and hotel rate benchmarks.

The basics

What per diem covers

Per diem is a daily allowance for travel costs. GSA's rates have two parts, and each has its own limit.

Standard lodging

$113

a night, excluding taxes

Standard M&IE

$68

a day, meals and incidentals

Listed destinations

295

with their own, higher rates

Seasonal

149

destinations whose lodging rate changes during the year

Lodging is the most a federal traveler is reimbursed for a night's stay, excluding taxes. They're reimbursed what the room actually costs, up to that amount.
Meals and incidental expenses (M&IE) is a flat daily amount for breakfast, lunch, dinner and incidentals such as tips to porters and hotel staff. It includes taxes and tips on meals.
The standard rate covers every county in the continental US that GSA doesn't list. For FY2027 it's $113 lodging and $68 M&IE, $181 a day in all. GSA's FY2027 highlights say standard lodging rose from $110 in FY2026.
Listed destinations (GSA calls them non-standard areas) are usually a city and its county. GSA lists 295 for FY2027, with lodging from $113 to $499 a night and M&IE from $68 to $92 a day.
Seasons: 149 listed destinations have a lodging rate that changes during the year. M&IE stays the same all year.

When the rates apply

GSA's rates run with the federal fiscal year. The FY2027 rates apply from Oct 1, 2026 to Sep 30, 2027. GSA says the next year's rates are typically announced in mid-August.

They're set for federal employees on official travel in the continental US: the 48 contiguous states and the District of Columbia. Your own travel policy decides what your company reimburses.

Sources: GSA per diem rates, GSA per diem FAQs and GSA FY2027 per diem highlights, checked Oct 22, 2026. Rates: GSA FY2027 per diem rates (rates file), effective Oct 1, 2026 to Sep 30, 2027, checked Oct 22, 2026.

First and last travel days

The 75% rule

On the first and last day of a trip, a federal traveler gets 75% of the destination's daily M&IE rate, not the full amount.

A three-night trip to a destination with $80 M&IE has four travel days:

M&IE for a three-night trip at $80 a day
Day	M&IE
Day 1, travel day (75%)	$60.00
Day 2, full day	$80.00
Day 3, full day	$80.00
Day 4, travel day (75%)	$60.00
M&IE for the trip	$280.00

The rate is the one for the place you're traveling to, not your home office.
Lodging is per night, so the same trip has three nights of lodging.
A trip that crosses a season change has nights at two lodging rates.
GSA's M&IE breakdown page lists the first and last day amount for each rate, in the table below.

Source: GSA per diem FAQs, checked Oct 22, 2026.

Per diem for meals

M&IE rates and the meal breakdown

GSA splits each M&IE rate by meal. A federal traveler uses the split to deduct a meal provided by the government or included in a registration fee.

GSA M&IE breakdown for the continental US, FY2027
M&IE a day	Breakfast	Lunch	Dinner	Incidentals	First and last day	Listed destinations
$68 (standard rate)	$16	$19	$28	$5	$51.00	17
$74	$18	$20	$31	$5	$55.50	70
$80	$20	$22	$33	$5	$60.00	104
$86	$22	$23	$36	$5	$64.50	71
$92	$23	$26	$38	$5	$69.00	33

“Listed destinations” counts the 295 destinations in GSA's FY2027 file at each rate; everywhere else gets the standard $68. GSA's FY2027 highlights say the M&IE tiers weren't revised for FY2027; the breakdown dates from FY2025. Sources: GSA M&IE breakdowns and GSA FY2027 per diem highlights, checked Oct 22, 2026.

Per diem calculator

Work out a trip's per diem

The trip cost estimator is a per diem calculator for one US trip. Choose a destination and dates and it prices each night at the lodging rate for its season, adds M&IE for each day with the 75% rule on the first and last days, then adds your own airfare.

Open the trip cost estimator Set hotel caps by city

By state

Per diem rates by state

Each page lists every GSA destination in that state with its lodging rate for each season and its M&IE rate. Anywhere in a state that isn't listed gets the standard rate.

GSA lists no destinations in North Dakota, so the standard rate applies everywhere there.

Outside the continental US

Alaska, Hawaii, territories and other countries

GSA's rates cover only the continental US. The Defense Department sets per diem rates for Alaska, Hawaii and US territories and possessions, and the State Department sets rates for other countries. This page doesn't include them.

Source: GSA per diem FAQs, checked Oct 22, 2026.

Questions

About GSA per diem rates

What is the standard GSA per diem rate for FY2027?

$113 a night for lodging and $68 a day for meals and incidentals, $181 in all, from Oct 1, 2026 to Sep 30, 2027. It applies anywhere in the continental US that GSA doesn't list separately. GSA lists 295 destinations with higher rates.

What does the meals and incidentals rate cover?

Breakfast, lunch, dinner and incidental expenses, which the Federal Travel Regulation describes as fees and tips given to porters, baggage carriers, hotel staff and staff on ships. GSA says the rate includes taxes and tips on meals, so they aren't reimbursed separately.

How does the 75% rule for travel days work?

On the first and last day of a trip, a federal traveler gets 75% of the daily meals and incidentals rate for the place they're traveling to. A three-night trip at $80 a day is $60.00 + $80.00 + $80.00 + $60.00, or $280.00.

My city isn't listed. Which rate applies?

GSA sets most rates by county, so check whether the city's county is listed and use that rate if it is. If neither the city nor its county is listed, the standard rate applies.

Does a company have to use GSA per diem rates?

GSA sets these rates for federal employees on official travel, and says it can't answer questions about paying contractors. A company's own travel policy decides what it reimburses. GSA's rates are a public reference that finance and travelers can both check.

Can unused lodging allowance go toward meals?

Not for federal travelers. GSA explains that the lodging rate is a maximum: the traveler is reimbursed the actual lodging cost up to that rate, so there's nothing left over to move to meals, and the meals rate can't be moved to lodging either.

Sources: GSA per diem FAQs and GSA FY2027 per diem highlights, checked Oct 22, 2026.

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GSA per diem rates for FY2027