Per Diem Calculator
Per diem replaces receipt-chasing with a flat daily allowance, and the federal tables are the standard everyone borrows: the GSA sets a lodging rate and a meals-and-incidentals (M&IE) rate for every locality in the continental US. The rule people miss is the travel-day discount: the first and last day of any trip pay 75% of M&IE, both directions. This calculator applies FY2026 standard rates ($110 lodging, $68 M&IE) by default, takes custom locality rates when you have them, and does the 75% arithmetic for you.
- Lodging (2 nights)
- $220.00
- M&IE (3 days, first/last at 75%)
- $170.00
- Trip total
- $390.00
First and last travel days pay 75% of the M&IE rate under the federal rule. Lodging is per night, so a 3-day trip has 2 lodging nights.
What to Know
- FY2026 standard CONUS rates (effective Oct 1, 2025): $110 lodging per night and $68 M&IE per day, with roughly 300 high-cost localities set higher; look up any city at gsa.gov.
- First and last travel days pay 75% of the M&IE rate regardless of departure time. A 3-day trip at standard rates is $51 + $68 + $51 in M&IE, not $204.
- Lodging is counted per night, not per day: a 3-day trip has 2 lodging nights. That off-by-one is the most common per diem spreadsheet error.
- Per diem paid at or below the federal rate under an accountable plan is not taxable wages; amounts above the federal rate are, unless receipts substantiate them.
- Self-employed travelers can use the M&IE per diem in place of meal receipts, but must use actual costs for lodging.
GSA Per Diem Standard Rates, FY 2026
The standard CONUS rate applies to most of the continental US; about 300 high-cost localities carry higher rates (look yours up at gsa.gov). M&IE on the first and last day of travel pays at 75%.
| Item | Standard rate | Notes |
|---|---|---|
| Lodging | $110 / night | Excludes taxes; charged per night, not per day |
| Meals & incidentals (M&IE) | $68 / day | Full rate for full travel days |
| M&IE, first and last travel day | $51 / day | 75% of the full rate, both directions |
| Incidentals only | $5 / day | When meals are otherwise provided |
Source: GSA Per Diem Bulletin FTR 26-01 (effective Oct 1, 2025) · checked 2026-08
Frequently Asked Questions
How is the first/last day 75% rule applied?
Both the departure day and the return day pay 75% of the locality's M&IE rate, no matter what time travel starts or ends. Only the days fully in between pay the full rate. A 1-day trip is a single 75% day.
Is per diem taxable income?
Not when paid under an accountable plan at or below the federal rate for the locality. Anything paid above the federal rate without receipts is treated as wages and taxed accordingly.
Do private employers have to use GSA rates?
No; the GSA tables bind federal travel. Private employers adopt them voluntarily because paying at or under the federal rate keeps the reimbursement tax-free and saves arguing over dinner receipts.
Need the Document, Not Just the Number?
Results are general-purpose calculations, not legal, tax, or accounting advice. How our math is built and checked →