Hotel Per Diem Calculator
GSA FY2027 rates for lodging and meals, by city and travel month
Trip Details
GSA FY2027 rates, valid 1 October 2026 to 30 September 2027. Trips across two months can have two rates. Confirm at gsa.gov.
Per night, before taxes
Per full day — incidentals included
Actual Costs (Optional)
Enter actual costs to compare with the allowance
Leave 0 to use the allowance
Whole trip. Leave 0 to use the allowance
Per Diem Allowance
Lodging Allowance
$1074.00
$358/night × 3 nights × 1 traveler(s)
Meals & Incidentals
$322.00
$92/day, first and last days at 75%
Total Allowance
$1396.00
Lodging taxes are extra
Compared With Actual Costs
Lodging
Within Limit
Actual: $1074.00
Meals
Within Limit
Actual: $322.00
Variance
+$0.00
Under the allowance
What is GSA per diem and who uses it?
The US General Services Administration (GSA) publishes per diem rates, the maximum allowances for lodging and meals on federal travel in the continental US. Rates are set for each federal fiscal year, which starts on October 1. For FY2027, the standard rate of $113 lodging and $68 M&IE applies to most of the continental US, and 295 non-standard areas have higher rates.
Employers outside the federal government are not bound by these rates, though a company can use them in its travel policy. The IRS also publishes simplified high-low rates for employers: from 1 October 2026, $329 a day for high-cost localities and $230 elsewhere in CONUS, covering lodging, meals and incidentals, with $86 and $74 of those amounts treated as meals (IRS Notice 2026-60).
M&IE is a combined daily rate for breakfast, lunch, dinner and incidentals, so you don't add incidentals on top. GSA's rate tables show $5 a day for incidentals, which the Federal Travel Regulation defines as fees and tips given to porters, baggage carriers, hotel staff and staff on ships.
On the first and last day of travel, federal travelers get 75% of the M&IE rate. This calculator applies that rule to overnight trips, so a 3-night trip counts as 3.5 full days of M&IE. Trips with no overnight stay follow different rules, so it shows no M&IE for them. Lodging taxes are not included in the CONUS rate; federal travelers claim them separately (GSA FAQ).
GSA FY2027 rates by city
| City | Lodging/night | M&IE/day |
|---|---|---|
| New York City, NY | $189–$358 | $92 |
| San Francisco, CA | $232–$325 | $92 |
| Washington, DC | $192–$295 | $92 |
| Boston / Cambridge, MA | $213–$365 | $92 |
| Chicago, IL | $148–$238 | $92 |
| Seattle, WA | $188–$255 | $92 |
| Los Angeles, CA | $199 | $86 |
| Miami, FL | $151–$244 | $92 |
| Austin, TX | $184 | $80 |
| Las Vegas, NV | $120–$173 | $86 |
| Denver / Aurora, CO | $170–$227 | $92 |
| Nashville, TN | $230 | $86 |
| Standard rate (other CONUS locations) | $113 | $68 |
Source: GSA per diem rates, FY2027. A range means the rate changes by month. Each city's rate covers the GSA locality around it, which can include nearby counties.
Frequently asked questions
What is the GSA per diem?
GSA per diem rates set the maximum lodging and meal allowances for US federal employees on official travel in the continental US. Lodging varies by location and often by month. Meals and incidental expenses (M&IE) sit in tiers from $68 to $92 per day for FY2027.
What is the GSA per diem rate for New York City?
For FY2027, NYC lodging runs from $189 to $358 per night depending on the month, and M&IE is $92 per day. A 3-night trip in November 2026 gives one traveler $1,074 for lodging and $322 for M&IE, with the first and last days paid at 75%.
Does the GSA per diem include hotel taxes?
No. GSA says lodging taxes are not included in the CONUS per diem rate. Federal travelers can claim them as a miscellaneous expense, up to the taxes on reimbursable lodging. For private-sector travelers it depends on company policy.
What if my hotel rate is over the GSA per diem?
Federal travelers can ask their agency to authorize actual expense reimbursement, which GSA says can reach up to 300% of the per diem for the location. Private-sector travelers should follow their own company policy.
What is the standard rate for locations GSA does not list?
For FY2027, the standard CONUS rate is $113 per night for lodging and $68 per day for M&IE. GSA says it applies to most of the continental US, while 295 non-standard areas have higher rates.
Are GSA rates the same in every month?
No. Many locations have seasonal lodging rates. Miami, for example, runs from $151 to $244 per night in FY2027. Choose your travel month above, or look up your dates at gsa.gov.
Do private companies have to use GSA rates?
No. GSA rates bind federal travelers. A company can set its own policy, and the IRS separately publishes simplified high-low rates: $329 per day for high-cost localities and $230 elsewhere in CONUS for travel from 1 October 2026 (Notice 2026-60). Ask your tax adviser which method fits your reimbursement plan.
General information only, not tax, legal or financial advice. Rates and rules change, so check them with the relevant authority, your employer or a qualified adviser before relying on them. Company names identify the companies described; hotels.tools is not affiliated with them.