GSA per diem rates
How per diem reimbursement works in FY2026
Per diem ("per day") is the daily allowance employers pay to cover lodging, meals, and incidental expenses during business travel. The U.S. General Services Administration (GSA) sets the official CONUS (Continental United States) rates, which most federal agencies and many private employers follow. For FY2026 (October 1, 2025 through September 30, 2026), the standard rate is $178 per day: $110 for lodging and $68 for meals and incidental expenses (M&IE).
The 75% first and last day rule
On the first and last day of travel, the M&IE allowance is reduced to 75% of the full daily rate. At the $68 standard, that means $51 for travel days. Full lodging is still reimbursed for each night you stay. This rule exists because travelers typically miss at least one meal on departure and arrival days.
| Component | Standard CONUS | 5-day trip total |
|---|---|---|
| Lodging (4 nights) | $110/night | $440 |
| M&IE full days (3) | $68/day | $204 |
| M&IE travel days (2 × 75%) | $51/day | $102 |
| Total | — | $746 |
Standard CONUS rates for FY2026. High-cost areas (NYC, San Francisco, DC) have higher non-standard area (NSA) rates. Source: GSA.gov.
Self-employed per diem deduction
If you are self-employed and travel for business, you can use the GSA M&IE rate as a simplified deduction instead of tracking every meal receipt. You still need actual lodging receipts. This method works well for consultants, freelancers, and truck drivers. See our self-employment tax calculator to see how travel deductions reduce your SE tax.
Questions
Per diem calculator FAQ
What is the 2026 GSA per diem rate?
The FY2026 GSA CONUS standard per diem rate is $178 per day, consisting of $110 for lodging and $68 for meals and incidental expenses (M&IE). These rates took effect October 1, 2025 and remain through September 30, 2026. Some cities have higher non-standard area (NSA) rates — check gsa.gov/perdiem for your destination.
Is per diem taxable?
Per diem reimbursements up to the GSA rate are not taxable to the employee if the employer uses an accountable plan (you submit expense reports and return excess amounts). If your employer pays more than the GSA rate, the excess is taxable income. If no accountable plan exists, the entire per diem is reported as wages.
What does M&IE cover?
Meals and Incidental Expenses (M&IE) covers breakfast, lunch, dinner, and incidental costs like tips for baggage handlers, housekeeping, and transportation between meal locations. It does not cover transportation to and from the airport, conference fees, or laundry — those are reimbursed separately under most travel policies.
What is the first and last day rule?
On the first and last day of travel, you receive 75% of the M&IE rate. For example, at the $68 standard M&IE, travel days would provide $51 for meals. Full lodging is still paid for any night you stay. This 75% rule applies to federal employees and many private employers who follow the GSA structure.
Can I keep the difference if I spend less?
It depends on your employer's policy. Federal employees under the lodging-plus method must claim actual lodging costs (up to the cap) but receive the full M&IE regardless of actual meal spending. Many private employers pay a flat per diem and let you keep any unspent portion. Check your company's travel policy.
- Sources: GSA FY2026 CONUS per diem rates ($110 lodging + $68 M&IE) · IRS Publication 463 (travel expense deductions) · Federal Travel Regulation 75% first/last day rule.
- 🔄 Last updated July 25, 2026 · Tax year 2026
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