The "meals and incidental expenses" (M&IE) part of a per diem is not one number — GSA splits it into breakfast, lunch, dinner, and incidentals, and the split matters when a conference feeds you or a client buys your lunch. This guide shows the FY2026 M&IE tiers and the deduction rules that follow them.
The Five FY2026 M&IE Tiers
| Tier | Breakfast | Lunch | Dinner | Incidentals | Total |
|---|---|---|---|---|---|
| Standard | $16 | $19 | $28 | $5 | $68 |
| Tier 74 | $18 | $20 | $31 | $5 | $74 |
| Tier 80 | $20 | $22 | $33 | $5 | $80 |
| Tier 86 | $22 | $23 | $36 | $5 | $86 |
| Tier 92 | $23 | $26 | $38 | $5 | $92 |
Every DayFig city page shows its M&IE tier; the first/last-day 75% rule then applies to the total (e.g., $69 at the $92 tier).
When the Split Actually Matters
- Meals provided by others. If a conference includes lunch, the traveler's M&IE is reduced by the lunch portion — $19 at standard, $26 at the $92 tier.
- Federal travel. Agencies reduce M&IE when meals are furnished by the government.
- IRS deduction. Only the meal portion faces the 50% deduction limit; incidentals do not.
Incidentals: The $5 You Always Get
The $5 incidental amount covers fees and tips to porters, baggage carriers, hotel staff, and ship crew. Under IRS rules you may claim incidentals only at $5/day when no meal or lodging allowance is paid. (IRS Notice 2025-54.)
High-Low Method Meals
Under the IRS high-low method for FY2026, the meals portion is $86/day for high-cost localities and $74/day for all others — regardless of the city's GSA tier. See the high-low guide.
Practical Rule of Thumb
If a meal is provided by the employer, a conference, or a client, subtract that meal's portion from the M&IE for that day (or report the reduced amount under your agency's policy). The trip calculator computes the full M&IE total including the 75% rule — then adjust manually for provided meals.
Source: GSA per diem API conus/mie, FY2026, retrieved 2026-08-19; IRS Notice 2025-54.