GSA Per Diem Rates 2026 (FY2026) — Every State & City
Highest per diem cities (FY2026)
| City | Lodging (per night) | M&IE | Total (standard day) |
|---|---|---|---|
| Park City, UT | $221–$483 | $92 | $575 |
| Nantucket, MA | $175–$471 | $92 | $563 |
| Martha's Vineyard, MA | $196–$462 | $92 | $554 |
| Key West, FL | $258–$436 | $86 | $522 |
| Jackson / Pinedale, WY | $212–$420 | $92 | $512 |
| Aspen, CO | $207–$407 | $92 | $499 |
| Vail, CO | $201–$397 | $92 | $489 |
| Telluride, CO | $184–$350 | $92 | $442 |
| Boston / Cambridge, MA | $209–$349 | $92 | $441 |
| New York City, NY | $179–$342 | $92 | $434 |
| Naples, FL | $164–$314 | $80 | $394 |
| Big Sky / West Yellowstone/Gardiner, MT | $176–$310 | $80 | $390 |
| Bar Harbor / Rockport, ME | $128–$304 | $92 | $396 |
| Sun Valley / Ketchum, ID | $181–$300 | $80 | $380 |
| Ocean City, MD | $115–$295 | $80 | $375 |
| Steamboat Springs, CO | $123–$288 | $92 | $380 |
| Charleston, SC | $218–$288 | $92 | $380 |
| Silverthorne / Breckenridge, CO | $162–$282 | $92 | $374 |
| Monterey, CA | $191–$279 | $92 | $371 |
| District of Columbia, DC | $183–$276 | $92 | $368 |
Per diem by state
M&IE tiers (FY2026)
GSA assigns each locality one of a fixed set of meals-and-incidental-expenses tiers. The tier is flat per day and does not vary by season; only lodging does.
| M&IE tier (per day) | 75% first/last day | Non-standard areas at this tier |
|---|---|---|
| $68 | $51 | 17 cities |
| $68 | $51 | Standard CONUS (all other locations) |
| $74 | $55.50 | 71 cities |
| $80 | $60 | 104 cities |
| $86 | $64.50 | 71 cities |
| $92 | $69 | 35 cities |
How FY2026 per diem works
- Lodging is reimbursed at actual cost up to the locality cap; there is no flat payment on nights not stayed.
- M&IE is a flat daily allowance; the first and last travel days pay 75%.
- Non-standard areas (298 locales) carry higher caps; unlisted locations use the standard CONUS rate.
- IRS alternative: high-low substantiation at $319/$225 per day.
Open data
All FY2026 rates are published as an open dataset (CC BY 4.0): per-diem-2026.json — monthly lodging caps for 298 cities across 49 states, plus standard CONUS rates.
Frequently Asked Questions
What is the standard GSA per diem rate for FY2026?
For travel between October 1, 2025 and September 30, 2026, the standard CONUS rate is $178 per day: $110 for lodging and $68 for meals and incidental expenses (M&IE). GSA held FY2026 rates flat versus FY2025.
How many cities have their own GSA per diem rate?
GSA designates 298 non-standard areas (NSAs) with rates above the standard CONUS amount, covering major metros and seasonal destinations. All other locations default to the standard rate.
How does the 75% rule work on the first and last travel day?
On the first and last day of a trip you receive 75% of the M&IE rate: $51 at the $68 standard tier, $69 at the $92 tier. Lodging is reimbursed at actual cost up to the nightly cap for each night stayed.
What is the IRS high-low method for 2026?
For Oct 2025 – Sep 2026 the IRS allows $319/day for high-cost localities ($86 meals) and $225/day elsewhere ($74 meals), instead of looking up each city.
Are GSA per diem rates taxable?
Per diem paid at or below the federal rate is generally not taxable to the employee when expenses are substantiated under IRS accountable plan rules. Amounts above the federal rate can become taxable.