Work out a travel per diem from your trip dates and daily rates. Lodging is counted per night, meals and incidentals (M&IE) per day with 75% on the first and last day, and meals provided by a conference or host are deducted.
Last updated:
Trip
Daily rates (enter the rates for your destination)
$/ night
$/ day
Meals & incidental expenses.
%
Meals provided (deducted)
$
$
$
Enter your values to see the result.
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How to use the Per Diem Calculator
Pick the departure and return dates of the trip.
Enter the daily rates for your destination: lodging per night and M&IE per day (look them up in your agency's or employer's rate table).
Keep or change the first/last day rule: 75% is the US federal standard.
Add meals provided and their deduction amounts, or pick an M&IE tier preset.
Read the total allowance and check the day-by-day table.
Per diem formula
Days = return date − departure date + 1, and nights = days − 1.
Lodging = nights × nightly rate. M&IE = full days × daily rate + first/last days × daily rate × 75%, minus meals provided.
Example: a 4-day trip (3 nights) at $110 lodging and $68 M&IE: lodging 3 × 110 = $330; M&IE 2 × 68 + 2 × 51 = $238; total $568. If one lunch is provided, subtract $19: $549.
M&IE breakdown tiers (US federal, continental US)
The daily M&IE rate is split into meals and incidentals; these are the amounts deducted for a provided meal. Tiers are set by GSA and can change each fiscal year, so confirm the current table on gsa.gov.
M&IE total
Breakfast
Lunch
Dinner
Incidentals
First/last day (75%)
$68
$16
$19
$28
$5
$51.00
$74
$18
$20
$31
$5
$55.50
$80
$20
$22
$33
$5
$60.00
$86
$22
$23
$36
$5
$64.50
$92
$23
$26
$38
$5
$69.00
Rules for one-day trips, trips under 12 hours and meals on travel days differ between agencies and employers; follow your own travel policy where it is different.
Frequently asked questions
How is per diem calculated?
Per diem = lodging rate × nights + M&IE rate × days, with the first and last travel days paid at 75% of the M&IE rate under US federal rules. Meals provided free (for example at a conference) are deducted at the meal's breakdown amount.
What is M&IE?
M&IE stands for meals and incidental expenses. It is a fixed daily amount for breakfast, lunch, dinner and incidentals such as tips to porters and hotel staff. Unlike lodging, it is normally paid without receipts.
Why are the first and last day 75%?
The US Federal Travel Regulation pays 75% of the M&IE rate on the day you leave and the day you return, because you usually eat some meals at home on those days. Many companies copy this rule; set it to 100% if your policy pays full days.
Where do I find per diem rates?
US federal rates for the continental US are published each fiscal year by the General Services Administration (GSA) on gsa.gov, by city and county. Rates for Alaska, Hawaii and US territories come from the Defense Department, and foreign rates from the State Department. Many employers set their own rates.
Is lodging per diem paid as a flat amount?
For federal travel, lodging is reimbursed at actual cost up to the per diem maximum, and lodging taxes are usually reimbursed separately. This calculator shows the maximum lodging allowance.
Is per diem taxable?
In the US, per diem paid under an accountable plan at or below the federal rate is generally not taxable income. Amounts above the federal rate, or paid without substantiating the trip, may be taxable. Check with your employer or a tax adviser.
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