For fiscal year 2026, the standard federal per diem rate across the continental United States is $110 per night for lodging and $68 per day for meals and incidental expenses, effective October 1, 2025.1General Services Administration. Per Diem Rates About 300 designated locations carry higher ceilings that reflect local hotel and food prices, and separate mileage rates apply when a traveler uses a personal vehicle.
The Standard CONUS Rate
The General Services Administration publishes per diem rates each year for the 48 contiguous states and the District of Columbia, which it refers to as CONUS. New rates take effect on October 1, the start of the federal fiscal year. For FY2026, the standard lodging ceiling sits at $110 per night and the standard meals and incidental expenses (M&IE) allowance at $68 per day. That standard tier applies to roughly 85 percent of counties in the continental United States.2U.S. General Services Administration. Frequently Asked Questions, Per Diem
Lodging and M&IE are paid on different bases. Lodging is reimbursed at actual cost up to the ceiling, with receipts required. If your hotel room runs $95, you get $95, not $110. M&IE is a flat daily amount regardless of what you actually spend on food, so individual meal receipts are not required.3eCFR. 41 CFR Part 301-11 – Subsistence Expenses
What the $68 M&IE Actually Covers
At the standard tier, the $68 breaks down into $16 for breakfast, $19 for lunch, $28 for dinner, and $5 for incidental expenses.4GSA. M&IE Breakdowns Those meal-by-meal figures matter mostly when the government provides a meal and you have to deduct the right amount from your daily total.
The incidental piece covers a narrow list: tips for porters, baggage handlers, bellhops, and hotel housekeeping; transportation between your lodging and a restaurant if meals are not available at your duty location; and the cost of mailing travel vouchers or paying a government charge card bill.3eCFR. 41 CFR Part 301-11 – Subsistence Expenses Personal phone calls, entertainment, and other small travel costs fall outside that definition and are not reimbursable as incidentals.
Higher Rates in Non-Standard Locations
About 300 non-standard areas carry ceilings above the $110/$68 baseline because hotel and food prices there consistently exceed the national average. Major cities, resort destinations, and areas near military installations tend to appear on the non-standard list. Within those locations, rates often shift by season, so a beach town may carry a much higher lodging cap in July than in January. GSA reviews commercial lodging data each year and adjusts the figures to track real market conditions rather than leaving them fixed.2U.S. General Services Administration. Frequently Asked Questions, Per Diem The specific rate for any city is available on the GSA per diem lookup.
First and Last Day of Travel
You do not receive the full M&IE rate on every calendar day. On the day you depart and the day you return, the Federal Travel Regulation limits M&IE to 75 percent of the applicable rate.3eCFR. 41 CFR Part 301-11 – Subsistence Expenses At the standard tier, that works out to $51 instead of $68. The same 75-percent rule applies to any trip lasting more than 12 hours but less than 24 hours. Only full days between departure and return pay the complete M&IE amount.
Deductions When Meals Are Provided
If the government furnishes a meal, or a conference registration fee includes lunch, you must subtract that meal’s value from your daily M&IE. The deduction uses the standard breakdown: $16 for breakfast, $19 for lunch, $28 for dinner. On first and last travel days, the deduction still uses the full meal value even though your overall M&IE for that day is already at 75 percent.4GSA. M&IE Breakdowns
A complimentary hotel breakfast or a snack served on a flight does not trigger a deduction. The rule applies to meals specifically arranged or funded by the government, not perks the traveler happens to receive.
Lodging Tax and Laundry
Lodging taxes in CONUS are not included in the per diem lodging rate. They are reimbursed separately as a miscellaneous travel expense, limited to the taxes on reimbursable lodging costs.3eCFR. 41 CFR Part 301-11 – Subsistence Expenses If your hotel bill shows $105 for the room and $12 in taxes, and the cap is $110, you receive $105 for the room plus the $12 in taxes on top. In foreign locations the rule is different: lodging taxes are already built into the per diem rates and cannot be claimed separately.
Laundry and dry cleaning follow their own rule for CONUS travel. Your agency can reimburse these costs as a miscellaneous expense, but only if you spend at least four consecutive nights in lodging on official travel.5eCFR. 41 CFR 301-11.31 – Are Laundry, Cleaning and Pressing of Clothing Expenses Reimbursable For travel outside CONUS, whether foreign or non-foreign, laundry is rolled into the per diem and cannot be claimed separately.
When Per Diem Is Not Enough
Agencies can authorize actual expense reimbursement when per diem cannot cover reasonable costs at the destination. This is not an entitlement, and approval is not automatic. The Federal Travel Regulation permits it when lodging or meals at a prearranged conference hotel exceed per diem, when special events or natural disasters push prices above normal levels, when a location falls under a presidential disaster declaration, or when mission requirements make higher costs unavoidable.6eCFR. 41 CFR 301-11.300 – When Is Actual Expense Reimbursement Warranted
The ceiling on actual expense reimbursement is 300 percent of the applicable per diem rate. Request authorization in advance whenever possible, because retroactive approval is harder to obtain and some agencies will not grant it at all. If you have to file before approval comes through, the safer approach is to claim only up to 150 percent of per diem and submit an amended voucher once the higher amount is approved.
Mileage Rates for Personal Vehicles
When you drive a personal car for government business, reimbursement is based on a per-mile rate rather than actual fuel and maintenance costs. As of January 1, 2026, the rate for a privately owned automobile is $0.725 per mile. Motorcycles reimburse at $0.705 per mile, and privately owned aircraft at $1.78 per statute mile.7GSA. Privately Owned Vehicle (POV) Mileage Reimbursement Rates The per-mile figures are designed to cover gasoline, oil, wear and tear, and insurance.
A much lower rate applies if a government-furnished vehicle is available and you choose to drive your own car anyway. In that case reimbursement drops to $0.205 per mile, reflecting only the marginal cost of using your vehicle instead of the fleet car.7GSA. Privately Owned Vehicle (POV) Mileage Reimbursement Rates Accurate odometer readings and documentation of the trip purpose are required regardless of which rate applies.
Foreign and Non-Foreign Travel Fall Under Different Agencies
The rates above apply to the 48 contiguous states and the District of Columbia. Travel to Alaska, Hawaii, Guam, and other U.S. territories is covered by rates set by the Defense Travel Management Office, part of the Department of Defense.8Defense Travel Management Office. Per Diem Foreign travel rates are set by the Department of State’s Office of Allowances, which accounts for cost of living, housing, currency fluctuations, and hardship differentials.9U.S. Department of State. Office of Allowances If your destination is outside CONUS, the GSA figures do not apply and you need to check the rate published by the relevant agency.