Per Diem Calculator (Federal TDY)

2026

FY2026 GSA per diem: lodging plus M&IE with the 75% first/last travel day rule — standard CONUS $110 + $68 or your locality rates.

By Konstantin Iakovlev · Updated August 2026 · Source: GSA Per Diem Rates

$
$

Total Reimbursement

$746.00

Lodging

$440.00

M&IE

$306.00

Trip Breakdown

Nights of lodging4 × $110.00
Travel days M&IE (75%)2 × $51.00
Full days M&IE$204.00
Total$746.00

Lodging taxes are reimbursed separately as a miscellaneous expense in CONUS. Rates effective Oct 1, 2025 - Sep 30, 2026.

Use the Per Diem Calculator (Federal TDY) above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Federal travel reimbursement splits into two streams: lodging, paid per night up to the locality maximum against receipts, and M&IE (meals and incidental expenses), paid as a flat daily allowance with no receipts. For FY2026 — October 1, 2025 through September 30, 2026 — GSA froze the standard CONUS rate at $110 lodging and $68 M&IE, unchanged from FY2025. About 300 non-standard areas carry higher rates; look yours up at gsa.gov/perdiem and enter the figures here.

The rule everyone forgets is the 75% travel-day haircut: the first and last day of the trip each pay only three-quarters of the M&IE rate ($51 at the standard $68), regardless of departure time. Lodging runs on nights, not days — a 5-day trip has 4 reimbursable nights. This calculator applies both rules and shows the composition.

In CONUS, lodging taxes are reimbursed separately as a miscellaneous expense on top of the room cap — do not burn per diem on them. If actual lodging runs under the cap you keep nothing (it reimburses actuals); M&IE is the opposite, a flat allowance you keep regardless of what you spend. The M&IE tiers for FY2026 run $68 to $92 by locality.

Example: 5-Day TDY at the Standard CONUS Rate

  1. 1 A 5-day trip to a standard-rate locality: 4 nights of lodging × $110 = $440 (reimbursed against receipts, up to the cap).
  2. 2 M&IE: the first and last days pay 75% × $68 = $51 each; the three full days pay $68 each — $102 + $204 = $306 total.
  3. 3 Maximum reimbursement: $440 + $306 = $746, an average of $149.20 per trip day.
  4. 4 In a non-standard area like most big cities the same math runs on higher rates — always check the locality table before budgeting.

Source: GSA Per Diem Rates · Last updated: August 2026

Frequently Asked Questions

What is the standard per diem rate for FY2026?
$110 per night lodging plus $68 per day M&IE for standard CONUS localities — unchanged from FY2025 — effective October 1, 2025 through September 30, 2026. About 300 non-standard areas carry higher rates; check gsa.gov/perdiem.
Why do the first and last days pay less?
Travel days are reimbursed at 75% of the M&IE rate regardless of departure or arrival time — $51 at the standard $68 rate. Lodging is unaffected; it simply runs per night, so a 5-day trip has 4 nights.
Do I keep unspent per diem?
M&IE, yes — it is a flat allowance with no receipts. Lodging, no — it reimburses actual cost up to the cap against receipts. Lodging taxes in CONUS are reimbursed separately on top of the cap.
Is per diem taxable?
Not when paid under an accountable plan at or below the federal rates with a proper travel record — which is how federal TDY and most corporate policies using GSA rates work. Amounts above the federal rate without substantiation become taxable wages.

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