Per Diem Calculator
Quick answer: For FY2027 (October 1, 2026–September 30, 2027), the federal standard per diem outside high-cost areas is $113 per night for lodging plus $68 per day for meals and incidental expenses (M&IE) — $181 per day combined, before the 75% rule for the first and last travel days. FY2026 was $110 lodging + $68 M&IE ($178 per day). High-cost (NSA) areas use higher M&IE tiers up to $92. Enter your trip above for the exact total.
This per diem calculator computes federal travel allowances from the GSA's FY2026 and FY2027 standard rates. Pick the fiscal year, trip length, lodging rate, and M&IE tier — the calculator totals lodging plus M&IE, applying the 75% first-and-last-day rule by default.
Enter your numbers
Your results
| Lodging subtotal | — |
| M&IE, full days | — |
| M&IE, first + last day (75%) | — |
| M&IE subtotal | — |
Estimate only, not tax advice. Covers lodging + M&IE; airfare and ground transport are separate.
How to use this calculator
Select the fiscal year your travel falls in — that sets the standard lodging rate ($113 for FY2027, $110 for FY2026). Enter your trip days and, if you are visiting a high-cost area, pick the matching M&IE tier instead of the $68 standard.
The 75% first-and-last-day checkbox is on by default per the Federal Travel Regulation; turn it off only if your employer pays full M&IE on those days.
How it works
Lodging is charged at the full nightly rate for every trip day. M&IE is charged at the full tier for each interior day and at 75% of the tier for the first and last days (a one-day trip gets 75% for that single day). NSA — non-standard area — localities use higher M&IE tiers instead of the $68 standard. This calculator uses the standard rates below and is an estimate only.
Worked example
5 days at FY2027 standard rates. Lodging: 5 × $113 = $565. M&IE: 3 full days × $68 = $204, plus first and last days at 75% (2 × $51) = $102, for an M&IE subtotal of $306. Total per diem: $565 + $306 = $871.00.
Reference data
| Fiscal year | Lodging / night | M&IE / day | Combined / day |
|---|---|---|---|
| FY2026 (Oct 1, 2025–Sep 30, 2026) | $110 | $68 | $178 |
| FY2027 (Oct 1, 2026–Sep 30, 2027) | $113 | $68 | $181 |
NSA (non-standard area) M&IE tiers: $68, $74, $79, $84, $92 per day.
Source: GSA Per Diem Bulletin FTR 26-01 (July 31, 2025) — gsa.gov … Per Diem Bulletin FTR 26-01. Source: FY2027 rate update via accountingportal.com/special-per-diem-rates-2025-2026.
Method & sources
Formula: total = days × lodging + fullDays × M&IE + 2 × (0.75 × M&IE) when the 75% rule is on (days ≥ 2); a one-day trip uses 0.75 × M&IE; with the rule off, total = days × (lodging + M&IE).
- Standard rates: GSA Per Diem Bulletin FTR 26-01 (July 31, 2025) — https://www.gsa.gov/policy-regulations/regulations/federal-travel-regulation/ftr-and-related-files/gsa-per-diem-bulletin-ftr-2601
- FY2027 update: https://www.accountingportal.com/special-per-diem-rates-2025-2026/
- All figures are estimates — not tax advice. Individual localities may have higher NSA rates; confirm at gsa.gov.
Frequently asked questions
What does per diem cover?
Lodging (actual room cost up to the rate) plus meals and incidental expenses such as tips and laundry. It does not cover airfare, rental cars, or other transportation — those are reimbursed separately.
What is the 75% first-and-last-day rule?
Under the Federal Travel Regulation, you receive 75% of the M&IE rate (not the lodging rate) on the first and last calendar days of travel, regardless of departure time. The calculator applies this by default; uncheck the box if your agency or employer pays full M&IE.
Can private employers use GSA per diem rates?
Yes. Private companies may adopt the GSA rates for their own travel policies and still pay them tax-free under an IRS accountable plan, as long as expenses are substantiated and the plan rules are met. This calculator gives estimates only and is not tax advice.