How much is per diem? Calculate your daily travel allowance — lodging and meals & incidentals (M&IE) — for business trips, with the GSA 75% partial-day rate applied to first and last travel days.
Profile: New York (lodging $327/night, M&IE $79/day), Lodging & M&IE coverage, 5 days, 75% rule ON
Calculation: Nights = 5 − 1 = 4 → Lodging = 4 × $327 = $1,308.00. M&IE = (5 − 2) × $79 + 2 × $79 × 0.75 = $237.00 + $118.50 = $355.50
Profile: Standard CONUS (lodging $104/night), Lodging Only coverage, 3 days
Calculation: Nights = 3 − 1 = 2 → Lodging = 2 × $104 = $208.00 (M&IE not covered)
Profile: Standard CONUS (lodging $104/night, M&IE $59/day), Lodging & M&IE coverage, 4 days, 75% rule ON
Calculation: Nights = 4 − 1 = 3 → Lodging = 3 × $104 = $312.00. M&IE = (4 − 2) × $59 + 2 × $59 × 0.75 = $118.00 + $88.50 = $206.50
Note: These examples use the illustrative GSA-style rates built into this calculator. Your company's actual per diem policy may differ — always check your employer's travel reimbursement guidelines before booking.
Days = Total trip duration in days (check-in day 1, check-out on the last day)
Nights = Days − 1 — lodging is paid per night actually stayed
Lodging Rate = Daily hotel allowance for the destination
M&IE Rate = Daily meals & incidentals allowance for the destination
75% rule = First and last travel days are reimbursed at 75% of M&IE; for a 1-day trip, M&IE = Rate × 0.75
| Destination | Lodging (per night) | M&IE (per day) |
|---|---|---|
| Standard CONUS | $104 | $59 |
| New York | $327 | $79 |
| San Francisco | $323 | $79 |
| Washington DC | $280 | $79 |
| Boston | $265 | $74 |
| Los Angeles | $240 | $74 |
| Seattle | $230 | $74 |
| Chicago | $217 | $69 |
| Denver | $198 | $69 |
| Miami | $195 | $69 |
| M&IE Rate | Breakfast | Lunch | Dinner | Incidentals |
|---|---|---|---|---|
| $59 | $15 | $17 | $24 | $3 |
| $69 | $18 | $20 | $28 | $3 |
| $74 | $19 | $21 | $30 | $4 |
| $79 | $20 | $23 | $32 | $4 |
Pick the city you are traveling to — the calculator applies that destination's lodging and M&IE daily rates. Then choose whether your allowance covers lodging and M&IE together, lodging only, or M&IE only, depending on how your employer structures reimbursement.
Enter the total number of days you will be away (5 is the default). The 75% First/Last Day M&IE Rule is checked by default because it mirrors standard GSA policy — travel days are partial days, so they are reimbursed at 75% of the M&IE rate. Leave the Show Meal Breakdown box checked to see each meal component itemized.
Hit Calculate Per Diem and review your total allowance, daily average, lodging total (nights × rate), and M&IE total. The step-by-step breakdown shows exactly how each component was computed, including how the 75% rule was applied to your travel days.
Remember: The rates in this calculator are illustrative national-average benchmarks based on GSA-style figures. Federal per diem rates are updated annually and vary by specific city and county, and private employers are free to set their own rates. Use this tool to estimate and plan — then confirm the exact rates with your employer or the GSA before booking travel.
Per diem — Latin for "per day" — is a daily allowance that covers a traveler's business trip expenses, most commonly lodging and meals & incidentals (M&IE). Instead of asking employees to save and submit every hotel receipt and restaurant check, many employers pay a fixed daily amount based on where the employee is traveling. The allowance is designed to cover the traveler's costs for a typical day on the road, so the employee neither gains nor loses money on travel expenses.
In the United States, the General Services Administration (GSA) sets federal per diem rates each year for every city and county in the country. The standard CONUS (continental U.S.) rate — around $104 per night for lodging and $59 per day for M&IE in the figures used here — applies to areas without a specific higher rate, while major cities like New York, San Francisco, and Washington DC receive elevated rates that reflect their higher hotel and restaurant prices. These rates are updated annually, usually effective October 1, and are published on the GSA website.
Private employers are not required to use GSA rates, but many do — often with their own adjustments. When a company reimburses per diem under an "accountable plan" (meaning the employee substantiates the time, place, and business purpose of the travel, and returns any excess reimbursement), the payments are generally excluded from taxable income. That makes per diem a tax-efficient and administratively simple way to handle travel reimbursements for both employers and employees.
On the first and last days of a trip, the traveler is not away for a full 24-hour day — they may spend half the day at home, in an airport, or at the office. The GSA's 75% rule reflects this: on travel days, the traveler receives 75% of the applicable M&IE rate rather than the full daily rate. For a 5-day trip with a $79 M&IE rate, that means three full days at $79.00 plus two travel days at $59.25 (75% of $79), for a total of $355.50 in M&IE — exactly what this calculator computes.
Lodging is treated differently. Because the traveler physically occupies a hotel room each night, lodging is reimbursed per night actually stayed, at the full daily rate — no 75% reduction applies. The number of nights is always one less than the number of days (nights = days − 1), assuming check-in on day 1 and check-out on the final day. A 4-day trip therefore includes 3 hotel nights, and a single-day trip includes none. This is why the lodging total in the examples is always the nightly rate multiplied by days minus one.
Some employers choose not to apply the 75% rule and instead pay the full M&IE rate for every day of the trip — simply uncheck the "Apply 75% First/Last Day M&IE Rule" box to see that scenario. Others pay a reduced rate only for the first and last days, or apply the rule only when the traveler's schedule clearly shows a partial day. Check your company's travel policy to see which approach they use, and use this calculator to compare both.
⚠️ Estimates Only: The rates shown in this calculator are illustrative national-average benchmarks (2025) based on GSA-style figures; actual federal per diem rates change annually and vary by specific city and county. This calculator is for estimation purposes only and does not constitute tax or legal advice. Always confirm rates and reimbursement rules with your employer or the GSA before finalizing travel plans, and consult a tax professional for questions about accountable plans.
When budgeting a business trip, remember that per diem covers only the traveler's own lodging, meals, and incidentals — transportation to and from the destination, rental cars, client entertainment, and other business expenses are typically reimbursed separately at actual cost. Keep receipts for any expense that exceeds the per diem rate if you want to claim the difference, and check whether your employer's policy requires you to itemize rather than take a flat daily allowance. A few minutes of planning with a per diem estimate can prevent surprise out-of-pocket costs on the road.