FY2027 GSA Per Diem Rates: Lodging, Meals (M&IE) and the IRS High-Low Rate

The FY2027 federal per diem rates for travel in the continental United States, effective October 1, 2026: the standard rate, the meal and incidental (M&IE) breakdown, the highest-cost areas, a lookup for every area, the IRS high-low rates, and a trip calculator.

The FY2027 GSA standard per diem rate is $181 a day: $113 for lodging and $68 for meals and incidental expenses (M&IE), for travel from October 1, 2026 through September 30, 2027. Lodging rose $3 from $110; M&IE tiers stay at $68 to $92, and 295 non-standard areas have higher lodging rates. Source: GSA notice, Federal Register, September 10, 2026.

Official Rates from GSA Per Diem Bulletin FTR 27-01 and the GSA per diem rate data (gsa.gov/perdiem), fetched November 4, 2026. The IRS high-low rates are from IRS Notice 2026-60.

FY2027 standard per diem rate

Standard CONUS rate — GSA FTR Bulletin 27-01
Fiscal year	Lodging	M&IE	Total
FY2027 (Oct. 1, 2026 – Sep. 30, 2027)	$113	$68	$181
FY2026 (Oct. 1, 2025 – Sep. 30, 2026)	$110	$68	$178

Meal allowance: the M&IE breakdown

Each M&IE tier splits into breakfast, lunch, dinner and $5 of incidentals. On the first and last day of travel the traveler gets 75% of the daily M&IE (GSA M&IE data; GSA per diem rates). The tiers are unchanged from FY2026 (GSA notice), so the FY2026 meal allowance is the same.

FY2027 M&IE tiers, in dollars a day — GSA
M&IE total	Breakfast	Lunch	Dinner	Incidentals	First / last day (75%)
68	16	19	28	5	51
74	18	20	31	5	55.5
80	20	22	33	5	60
86	22	23	36	5	64.5
92	23	26	38	5	69

FY2027 per diem lookup and trip calculator

State

Area

Month of travel

Nights

Miles in your own car (optional)

Mileage is priced at the GSA privately owned automobile rate in force from July 1, 2026, 76¢ a mile (GSA POV rates). Lodging is the maximum; agencies reimburse what you actually pay up to it, plus taxes.

Paid tool Self-employed and traveling for the business? Meals while away overnight are 50% deductible, and the car and lodging fully, on Schedule C. The Tax Season Pass shows the deduction on your 2026 return line by line, federal and state, with every other income you have. Sold as a one-time pass for the filing season. See the deduction on my return — Tax Season Pass ($39) → Price your 2026 return free first →

FY2027 per diem rates: the 50 highest-cost areas

Maximum lodging per night by season and M&IE per day, in dollars, FY2027, ranked by peak lodging — GSA per diem data
Area	Lodging range	M&IE	FY2026 peak lodging
Park City, UT	227–499	92	483
Nantucket, MA	171–487	92	471
Martha's Vineyard, MA	199–473	92	462
Key West, FL	267–452	86	436
Jackson / Pinedale, WY	215–441	92	420
Aspen, CO	173–419	92	407
Vail, CO	205–417	92	397
Telluride, CO	186–367	92	350
Boston / Cambridge, MA	213–365	92	349
New York City, NY	189–358	92	342
Big Sky / West Yellowstone/Gardiner, MT	169–326	80	310
Naples, FL	170–326	80	314
San Francisco, CA	232–325	92	272
Bar Harbor / Rockport, ME	137–320	92	304
Sun Valley / Ketchum, ID	183–316	80	300
Ocean City, MD	115–306	80	295
Steamboat Springs, CO	126–299	92	288
Silverthorne / Breckenridge, CO	164–296	92	282
District of Columbia, DC	192–295	92	276
Monterey, CA	196–293	92	279
Charleston, SC	218–288	92	288
Santa Monica, CA	283–283	92	—
Sedona, AZ	172–282	92	274
Santa Barbara, CA	214–277	92	262
Fort Walton Beach / De Funiak Springs, FL	113–274	86	260
Jamestown / Middletown / Newport, RI	150–274	80	268
Kill Devil Hills, NC	120–267	74	254
Napa, CA	194–266	92	246
Boca Raton / Delray Beach / Jupiter, FL	157–265	86	244
South Lake Tahoe, CA	168–262	86	247
Wallops Island, VA	132–262	68	248
Vero Beach, FL	181–259	74	259
Seattle, WA	188–255	92	248
Port Angeles / Port Townsend, WA	131–252	92	235
San Diego, CA	208–249	86	237
Falmouth, MA	138–247	86	253
Kalispell/Whitefish, MT	126–244	80	232
Miami, FL	151–244	92	232
Chicago, IL	148–238	92	234
Stuart, FL	154–238	80	214
Bradenton, FL	151–237	80	225
Seaside, OR	145–237	86	236
Sebring, FL	148–236	74	219
Traverse City, MI	134–235	80	235
Fort Lauderdale, FL	150–232	86	224
Phoenix / Scottsdale, AZ	122–232	86	229
Jekyll Island / Brunswick, GA	176–230	86	223
Nashville, TN	230–230	86	248
Petoskey, MI	123–230	86	220
Kennebunk / Kittery / Sanford, ME	130–229	86	201

Every area, by month: the lookup above or the full FY2027 rate file (JSON).

IRS high-low per diem rates, October 1, 2026

Private employers can reimburse travel under the IRS high-low method instead of the federal rate for each city. For travel from October 1, 2026 (IRS Notice 2026-60):

IRS special per diem rates — Notice 2026-60 (from Oct. 1, 2026); Notice 2025-54 (from Oct. 1, 2025)
Rate	From Oct. 1, 2026	From Oct. 1, 2025
High-low: high-cost locality (total)	$329	$319
… of which treated as meals	$86	$86
High-low: any other CONUS locality (total)	$230	$225
… of which treated as meals	$74	$74
Transportation industry M&IE, CONUS	$80	$80
Transportation industry M&IE, outside CONUS	$86	$86
Incidental expenses only	$5	$5

Self-employed people and employers deduct 50% of business meal costs, including the meal part of a per diem; workers under the Department of Transportation hours-of-service limits deduct 80% (IRS Publication 463; 26 U.S.C. 274(n)). A per diem paid at or below the federal rate under an accountable plan is not wages; any excess is (Pub. 463).

Driving your own car on official travel? The 2026 mileage reimbursement rates, IRS and GSA →

Common questions

What is the GSA per diem rate for 2027?

For fiscal year 2027 (October 1, 2026 to September 30, 2027) the standard CONUS rate is $113 for lodging and $68 for M&IE, $181 a day; 295 non-standard areas have higher lodging rates (GSA notice).

What is the federal meal allowance?

The M&IE rate: $68 a day in standard areas and $74, $80, $86 or $92 in higher-cost areas, split into breakfast, lunch, dinner and $5 of incidentals; 75% on the first and last travel day (GSA).

What was the meal allowance in 2026?

The same tiers, $68 to $92 a day: GSA did not change the M&IE tiers for FY2027 (GSA notice).

What are the IRS high-low per diem rates for 2026-2027?

$329 a day for high-cost localities and $230 elsewhere in CONUS, of which $86 and $74 count as meals, for travel from October 1, 2026 (IRS Notice 2026-60).

Sources

Every FY2027 area rate: JSON. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

2026 mileage reimbursement rates → 2027 mileage rate → 2027 federal pay raise → Estimated tax calculator → All tools →