Maximum lodging and meal allowances for a trip from GSA’s fiscal 2027 rates, plus the IRS high-low rates for employers
Updated October 2026
GSA sets two allowances for each destination: a nightly lodging maximum, which can change by month, and a daily M&IE rate in one of five tiers ($68, $74, $80, $86 or $92). For a trip of D days: lodging = nightly rate × (D − 1) nights; M&IE = 75% of the daily rate on the first and last day plus the full rate for each day in between. Worked example: Chicago (Cook and Lake counties) in October 2026 has a $232 lodging rate and $92 M&IE. Three days give 2 × $232 = $464 for lodging and $69 + $92 + $69 = $230 for M&IE, $694 in total.
| Trip | Lodging per night | M&IE per day | Lodging total | Maximum per diem |
|---|---|---|---|---|
| Chicago, IL, October, 3 days | $232 | $92 | $464 | $694 |
| Chicago, IL, January, 3 days | $148 | $92 | $296 | $526 |
| New York City, NY, September, 4 days | $358 | $92 | $1,074 | $1,396 |
| San Francisco, CA, March, 2 days | $325 | $92 | $325 | $463 |
| Seattle, WA, July, 5 days | $255 | $92 | $1,020 | $1,434 |
| Small town in Ohio (standard rate), May, 3 days | $113 | $68 | $226 | $396 |
GSA’s fiscal year 2027 rates apply to travel from October 1, 2026 through September 30, 2027 in the continental United States (CONUS). The standard rate of $113 lodging and $68 M&IE covers any county without its own rate. Many cities have seasonal lodging rates, so the month matters: Chicago’s rate is $232 in October but $148 in January. M&IE for the first and last day of travel is 75% of the daily rate ($51 for the $68 tier, $69 for the $92 tier). The M&IE total covers breakfast, lunch and dinner plus incidentals, and GSA publishes the split for each tier (for $92: $23, $26, $38 and $5).
Employers that pay per diem under an accountable plan can use the federal rate for each destination or the IRS high-low method: from October 1, 2026, $329 a day for travel to a high-cost locality and $230 for any other CONUS locality, of which $86 and $74 are treated as meals for the 50% meal deduction limit (IRS Notice 2026-60). High-cost localities, and the months they qualify, are listed in the notice; for example, Chicago is high-cost October 1 to November 30 and April 1 to September 30. The transportation-industry M&IE rate is $80 within CONUS, and the incidental-expenses-only rate is $5 a day.
It covers CONUS rates only, not Alaska, Hawaii, US territories or foreign travel, which have separate Defense and State Department rates. It does not deduct provided meals, compute lodging taxes, or apply agency travel policies, conference lodging allowances or actual-expense reimbursements. Self-employed people deduct actual lodging; they may use the M&IE rate for meals but not the lodging per diem. Check your employer’s travel policy or a tax professional for your situation.
Using last year’s rates. FY2027 rates apply to travel from October 1, 2026.
Counting lodging for every day. Lodging is per night: a 3-day trip has 2 nights.
Paying full M&IE on travel days. The first and last day are 75%.
Searching by the wrong county. Rates follow the county or city GSA lists; a suburb may fall under the city’s rate or the standard rate.