Per Diem Calculator
M&IE Breakdown
GSA Per Diem Rates — Major Cities
Approximate daily rates for lodging and M&IE (rates updated annually)
| City | Lodging | M&IE | Total Daily |
|---|---|---|---|
| New York City, NY | $282 | $79 | $361 |
| San Francisco, CA | $311 | $79 | $390 |
| Washington, DC | $256 | $79 | $335 |
| Los Angeles, CA | $209 | $74 | $283 |
| Chicago, IL | $229 | $79 | $308 |
| Boston, MA | $265 | $79 | $344 |
| Seattle, WA | $222 | $74 | $296 |
| Miami, FL | $196 | $74 | $270 |
| Denver, CO | $199 | $74 | $273 |
| Atlanta, GA | $159 | $69 | $228 |
| Standard CONUS | $107 | $59 | $166 |
How We Calculate This
This per diem calculator uses established formulas and industry-standard data to provide accurate estimates.
- Enter your specific values into the calculator fields above
- Our algorithm applies the relevant formulas using your inputs
- Results are calculated instantly in your browser — nothing is sent to a server
- Review the detailed breakdown to understand how each factor affects your result
These calculations are estimates based on standard formulas. For critical decisions, always consult a qualified professional.
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Per diem rates are set by the General Services Administration (GSA) and determine how much federal employees and contractors can be reimbursed for travel expenses.
The basic rule:
- Rates consist of two parts: lodging and M&IE (meals and incidental expenses)
- Standard CONUS rate: $107 lodging + $59 M&IE = $166/day
- High-cost cities: $200–$350+ lodging + $64–$79 M&IE
- First and last travel days are reimbursed at 75% of M&IE
Many private employers also use GSA rates as a basis for their travel reimbursement policies. Per diem paid at or below GSA rates is generally not taxable income.
When Would You Use This Calculator?
This per diem calculator is designed for anyone who needs quick, reliable estimates without complex spreadsheets or professional consultations.
- When you need a quick estimate before committing to a purchase or project
- When comparing different options or scenarios side by side
- When planning a budget and need to understand potential costs
- When you want to verify a quote or estimate you've received from a professional
- When teaching or learning about the concepts behind these calculations
Frequently Asked Questions
What is per diem?
Per diem (Latin for 'per day') is a daily allowance for travel expenses including lodging, meals, and incidental expenses. The GSA sets per diem rates for federal travel within the continental US (CONUS), and many private employers use these rates as well.
What does M&IE include?
M&IE stands for Meals and Incidental Expenses. It covers breakfast, lunch, dinner, and incidentals such as tips to porters, baggage carriers, and hotel staff. M&IE does not cover transportation, laundry, or other non-meal expenses.
Is per diem taxable?
Per diem paid at or below GSA rates is generally not taxable income for employees. However, if your employer pays more than the GSA rate, the excess is taxable. Self-employed individuals can deduct actual expenses or use per diem rates for meals only.
Do I get full per diem on travel days?
The first and last day of travel are typically reimbursed at 75% of the M&IE rate. Full lodging is provided for nights you're away. Some employers reimburse full per diem for all days regardless.
How often do GSA per diem rates change?
GSA updates per diem rates annually, effective October 1 of each year (the start of the federal fiscal year). Rates are based on average daily rate data from lodging industry surveys. Some high-cost areas are adjusted more frequently.
Can I keep unused per diem money?
If your employer provides a flat per diem allowance, you can keep the difference if you spend less. If your employer requires receipts for actual expenses, you can only claim what you spent up to the per diem limit. Federal employees follow specific accountability rules.