GSA Per Diem Rates: FY2026 Standard CONUS
Per diem replaces meal receipts with a flat daily allowance, and the GSA tables are the reference everyone borrows: a lodging rate and a meals-and-incidentals (M&IE) rate for every locality in the continental US, refreshed each federal fiscal year. The FY2026 rates below took effect October 1, 2025.
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
A Worked Example: 3-Day Trip at Standard Rates
| Item | Computation | Amount |
|---|---|---|
| Lodging | 2 nights × $110 | $220.00 |
| M&IE, day 1 (travel day) | 75% × $68 | $51.00 |
| M&IE, day 2 (full day) | 100% × $68 | $68.00 |
| M&IE, day 3 (travel day) | 75% × $68 | $51.00 |
| Trip total | $390.00 |
The two errors this table prevents: counting three lodging nights on a three-day trip, and paying full M&IE on travel days.
Use These Rates
- Per Diem Calculator
Any trip length, standard or custom locality rates, the 75% rule applied for you.
- Per Diem Expense Report Generator
The finished document: daily allowances as lines, totaled, ready to submit.
Frequently Asked Questions
What are the standard per diem rates for FY2026?
$110 per night for lodging and $68 per day for meals and incidentals (M&IE), effective October 1, 2025 through September 30, 2026. These apply to most of the continental US; roughly 300 high-cost localities have higher rates, published in the GSA tables.
How does the 75% first and last day rule work?
The departure day and the return day each pay 75% of the M&IE rate, regardless of what time travel starts or ends. At the standard rate that is $51 instead of $68. Only full days in between pay 100%.
How much per diem for a 3-day trip at standard rates?
$390: two lodging nights at $110 ($220), plus M&IE of $51 + $68 + $51 ($170). A 3-day trip has 2 lodging nights, not 3; counting lodging per day instead of per night is the most common spreadsheet error.
Do private companies have to use GSA rates?
No. The tables bind federal travel, but private employers adopt them because reimbursing at or under the federal rate under an accountable plan keeps the money tax-free to the employee and replaces receipt-auditing for meals.
Cite this page: QuickDoc, “GSA per diem rates: FY2026 standard CONUS,” quickdoc.tools/data/per-diem-rates/, checked 2026-08. Primary source: GSA Per Diem Bulletin FTR 26-01 (effective Oct 1, 2025). Not tax advice.