2027 GSA Per Diem Rate
For 2027, the GSA Per Diem Rate figures are $113 (Standard CONUS lodging rate), $68 (Standard CONUS M&IE rate), $68 (Lowest M&IE rate tier) and $92 (Highest M&IE rate tier).
Effective 2026-10-01 through 2027-09-30Source: Maximum Per Diem Reimbursement Rates for the Continental United States (CONUS), FY 2027 (GSA Per Diem Bulletin FTR 27-01) (GSA)Verified 2026-10-20
Compared with 2026
| Item | 2026 | 2027 | Change |
|---|---|---|---|
| Standard CONUS lodging rate | $110 | $113 | +$3 (+2.7%) |
| Standard CONUS M&IE rate | $68 | $68 | +$0 (+0.0%) |
| Lowest M&IE rate tier | $68 | $68 | +$0 (+0.0%) |
| Highest M&IE rate tier | $92 | $92 | +$0 (+0.0%) |
Who it applies to
Federal employees on official travel within the continental United States (CONUS)
What changed this year, and why
For fiscal year 2027, the standard CONUS lodging per diem rate increases to $113, up from $110 in fiscal year 2026. The standard CONUS meals and incidental expenses (M&IE) rate remains at $68. The M&IE rate tiers remain at $68 to $92.
Common questions
- When do the FY 2027 per diem rates take effect?
- The rates apply to travel performed on or after October 1, 2026, through September 30, 2027.
- Are the M&IE rates changing for FY 2027?
- No. The standard M&IE rate remains at $68, and the M&IE rate tiers remain at $68 to $92, the same as in FY 2026.
Every amount on this page is a published figure rather than yours. The How much of the M&IE rate your spending leaves takes the number you enter and works it out against them, showing which published figure it used.
The first and last day of a trip pay three quarters of the M&IE rate
Federal employees traveling on official business in the continental United States receive a reduced meals and incidental expenses allowance on the first and last day of their trip. Instead of the full M&IE rate for their destination, they are paid 75 percent of that amount. This reduction applies to the temporary duty travel location rate, not the rate at their official duty station. For example, if the standard CONUS M&IE rate is $68, an employee would receive 75 percent of the applicable local rate on travel days. The GSA provides a table on its website showing calculated amounts for the first and last day of travel based on each location's published M&IE rate. Travelers should consult this breakdown when planning their trip budget, as the partial reimbursement on travel days affects the total per diem they can claim for the entire assignment.
On the first and last travel day, Federal employees are only eligible for 75 percent of the total M&IE rate for their temporary duty travel location (not the official duty station location).
Per diem rates frequently asked questions (GSA)
What happens when no room can be had at the maximum rate
When a federal employee on official travel in the continental United States cannot find available lodging at or below the established per diem rate, the agency may authorize an actual expense allowance. Under this provision, the agency can reimburse the actual hotel charges up to 300 percent of the established per diem rates for the destination. This safety net exists because per diem rates cannot cover every lodging market at all times, especially in high-demand areas or during peak travel periods when room availability is limited. The traveler must obtain authorization from the agency before incurring the higher costs. For locations where the standard CONUS lodging rate is $113, the actual expense ceiling could allow reimbursement at a multiple of that rate, giving travelers access to rooms that would otherwise exceed the published limit. This provision is separate from the meals and incidental expenses allowance, which continues at its own published rate for the destination and is not affected by the lodging expense allowance.
In addition, if a Federal employee cannot find a room within the established per diem rates, the travel policy allows the agency to reimburse the actual hotel charges up to 300 percent of the established per diem rates.
Per diem rates frequently asked questions (GSA)
Standard locations, non-standard areas, and the city that is on neither list
GSA publishes per diem rates for the continental United States at two levels: specific city and county designations that carry locality-based rates, and a standard CONUS rate that applies everywhere else. When a federal employee is traveling to a destination, they should first check whether the city appears on the GSA per diem website. If the city is not listed, the traveler should determine which county contains the destination using the Census Geocoder. If the county is listed but the city is not, the per diem rate for that entire county applies to the destination. However, if neither the city nor the county appears on the per diem listings, the traveler receives the standard CONUS location rate. For fiscal year 2027, that standard rate is $113 for lodging and $68 for meals and incidental expenses. This two-step lookup ensures that travelers going to smaller or less common destinations still have a clear, published rate to follow rather than an ambiguous gap in coverage.
If the city and the county are not listed, then that area receives the standard CONUS location rate.
Per diem rates frequently asked questions (GSA)
Who this rate is actually for
The per diem rates established by the U.S. General Services Administration are designed for federal civilian employees on official travel within the continental United States, which covers the 48 contiguous states and the District of Columbia. Federal agencies use these rates to reimburse their employees for lodging, meals, and incidental expenses incurred while away from their official duty station on temporary assignments. The rates are not intended for other travelers or for personal trips. Travel outside the continental United States falls under different authorities: the Department of Defense sets rates for Alaska, Hawaii, and U.S. territories, while the Department of State handles foreign areas. For fiscal year 2027, the GSA standard CONUS rates are $113 for lodging and $68 for meals and incidental expenses, though specific localities may have higher or lower rates depending on local market conditions. Anyone who is not a federal employee on authorized official travel should consult their own organization's travel policy or the applicable tax regulations rather than the GSA per diem rates.
The U.S. General Services Administration (GSA) establishes the per diem reimbursement rates that federal agencies use to reimburse their employees for subsistence expenses incurred while on official travel within the continental U.S. (CONUS), which includes the 48 contiguous states and the District of Columbia.
Per diem rates frequently asked questions (GSA)
What you have to keep and hand over to get reimbursed
Federal employees claiming per diem reimbursement for official temporary travel must keep and submit documentation to support their expenses. A receipt is required for all lodging costs regardless of amount, as the lodging per diem is a maximum reimbursement and the agency must verify the actual charges. For other authorized expenses such as meals and incidentals, receipts are required when any single expense costs over $75. If a traveler cannot produce a required receipt, they must provide a reason acceptable to their agency explaining why the receipt is unavailable. This documentation requirement is set forth in the Federal Travel Regulation 301-11.23. Travelers should retain all receipts throughout their trip and submit them with their travel voucher upon return. Without proper substantiation, the agency may deny the claimed expenses, leaving the employee responsible for the costs. This rule applies to all official temporary travel destinations within the continental United States where GSA rates govern federal employee reimbursement.
For any official temporary travel destination, you must provide a receipt to substantiate your claimed travel expenses for lodging and receipts for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt (see Federal Travel Regulation 301-11.23).
Per diem rates frequently asked questions (GSA)
Money you do not spend on the room cannot be shifted to meals, or the other way around
Federal employees on official travel cannot combine or transfer amounts between their lodging and meals and incidental expenses allowances. The lodging per diem is a maximum reimbursement for actual lodging costs, meaning travelers only receive what they actually spent up to that ceiling. Any unspent portion of the lodging allowance does not carry over as additional funds for meals. Similarly, the M&IE per diem cannot be surrendered or redirected toward lodging expenses. This prohibition on mixing and matching ensures that each allowance serves its intended purpose: lodging covers room charges while M&IE covers food and incidental costs. For fiscal year 2027, the standard CONUS rates are $113 for lodging and $68 for M&IE, and these amounts remain separate throughout the trip. Travelers should plan their budgets accordingly, understanding that saving on hotel costs does not increase their daily meal allowance, nor can they use leftover meal funds to book a more expensive room.
Therefore, there is no “extra” lodging per diem to add to the M&IE rate. Likewise, the M&IE per diem cannot be given up or transferred to lodging costs.
Per diem rates frequently asked questions (GSA)
GSA's rate does not automatically govern a contractor's pay or a trucker's tax deduction
The per diem rates published by GSA govern reimbursement for federal civilian employees on official travel only. GSA does not set the rates that private companies pay their contractors, nor does it establish tax deduction limits for independent truckers or other self-employed individuals. Contractors working under a federal contract should consult their contracting officer to determine what travel payment terms are stated in their specific contract, and should also review their own company's travel regulations. Similarly, commercial truck drivers seeking meal deductions for tax purposes should direct their questions to the Internal Revenue Service or a tax professional, as the IRS sets its own per diem allowances for that purpose. While many private organizations and taxpayers use GSA rates as a reference point, those rates carry no legal authority outside federal employee travel within the continental United States. The 2027 standard CONUS rates of $113 for lodging and $68 for M&IE apply only to federal employees on authorized official travel, not to contractors, vendors, or private citizens.
GSA establishes per diem rates and related policies for federal travelers on official travel only, and cannot address specific inquiries concerning the payment of contractors.
Per diem rates frequently asked questions (GSA)
A hotel's advertised GOV rate is not the same thing as the federal per diem rate
Hotels that serve government travelers sometimes advertise a special "GOV" rate, but this advertised rate is not necessarily the same as the federal per diem reimbursement rate. The hotel's GOV rate might be higher or lower than the GSA published rate for that location and date. If the hotel's GOV rate exceeds the federal per diem rate, the traveler must obtain prior approval from their agency to use the actual expense allowance in order to receive full reimbursement. Federal employees are responsible for knowing the applicable per diem rates for their destination and should not assume that any GOV rate offered by a hotel matches the official rate. For fiscal year 2027, the standard CONUS lodging rate is $113, though specific localities may have different rates. Travelers should check the GSA website for their exact destination before booking and follow their own agency's guidelines when the available room rate differs from the published per diem limit.
It is the traveler’s responsibility to know the federal per diem reimbursement rates, and should not assume a GOV rate is the same as the federal per diem rate.
Per diem rates frequently asked questions (GSA)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
- Standard CONUS lodging rate
GSA will increase the standard lodging per diem rate by $3 to $113
- Standard CONUS M&IE rate
the standard M&IE rate will remain at $68.
- Lowest M&IE rate tier
The M&IE reimbursement rate tiers for FY 2027 will remain at $68-$92
- Highest M&IE rate tier
The M&IE reimbursement rate tiers for FY 2027 will remain at $68-$92