Per Diem Trip Calculator (2026)
How per diem is calculated
- Lodging — the nightly cap for your city in each calendar month (e.g., San Francisco $259–$272). Paid at actual cost up to the cap, for nights stayed.
- M&IE — a flat daily allowance ($68–$92 by city tier) that covers meals and incidentals.
- 75% rule — the first and last travel days pay 75% of M&IE.
- Your result is an estimate; confirm exact current rates at gsa.gov/perdiem before claiming or reimbursing.
Frequently Asked Questions
How does the per diem trip calculator work?
Pick a state and city, enter your start and end dates, and the calculator applies the FY2026 GSA lodging cap for each calendar month plus the M&IE tier, then pays 75% of M&IE on the first and last travel days. The result is a day-by-day estimate with a printable report.
Why do the first and last days pay less?
Under GSA rules (FTR), the first and last travel days pay 75% of the daily M&IE rate — for example $51 instead of $68 at the standard tier, or $69 instead of $92 in a top-tier city. Lodging is still reimbursed for nights stayed.
Is this the same as the IRS high-low method?
No — this calculator uses GSA per-locality rates (298 cities + standard). The IRS high-low method is a simpler alternative ($319 high / $225 low for FY2026). See the IRS high-low guide for details.
Are these rates for 2026 or 2025?
These are FY2026 rates, effective October 1, 2025 through September 30, 2026. GSA held FY2026 rates flat versus FY2025.