Which states pay the highest per diem? The answer is shaped by a handful of expensive metros: California, New York, Massachusetts, and the DC area dominate the top of the list, while most of the Midwest and South runs on the standard CONUS rate. Here is the FY2026 state-by-state picture, with links to every state hub.
The Highest-Per-Diem States (FY2026)
| State | NSA count | Peak lodging | Top city |
|---|---|---|---|
| California | 20 | $279 | Monterey |
| Massachusetts | 5 | $471 | Nantucket |
| New York | 4 | $342 | New York City |
| District of Columbia | 1 | $276 | Washington DC |
| Florida | 16 | $232 | Miami |
| Colorado | 6 | $254 | Aspen |
The Big-Picture Pattern
- Coastal metros are the ceiling. SF, NYC, Boston, DC, LA carry the top M&IE tier ($92) and the highest lodging caps.
- Resort states spike seasonally. MA (Nantucket/Martha's Vineyard), CO (ski towns), FL (beaches), UT (Park City/Moab) see monthly swings — see seasonal per diem cities.
- Most states default to standard. States with few NSAs (e.g., Iowa, Nebraska, Kansas, the Dakotas) mostly pay the $178 standard CONUS rate.
State-by-State Lookup
Every state has a dedicated hub with its full NSA list and monthly caps. Start with the complete index, or jump to a popular business destination:
- California per diem — SF, LA, San Diego, Sacramento, Santa Barbara
- Texas per diem — Dallas, Houston, Austin
- Illinois per diem — Chicago
- Washington per diem — Seattle
- Georgia per diem — Atlanta
M&IE Tiers by Region
The $92 M&IE tier (highest) applies in roughly: New York City, San Francisco, LA, Boston, Chicago, Seattle, Washington DC, and San Diego. The $68 standard tier covers the majority of CONUS locations. See the M&IE tier breakdown for the per-meal splits.
Reimbursement at a Glance
For most trips the numbers are: standard $178/day, or the destination's NSA rate from its city page. For payroll simplicity, the IRS high-low method collapses everything to $319/$225. Use the trip calculator for exact multi-day totals.
Source: GSA per diem API, FY2026, retrieved 2026-08-19. NSA counts reflect the 298 designated non-standard areas.