The 75% First-and-Last-Day Per Diem Rule
4 min read
One rule trips up almost everyone calculating per diem by hand: meals & incidentals (M&IE) are paid at only 75% on the day you leave and the day you return — regardless of what time you actually travel.
Why three-quarters?
The federal travel rules assume you don't need a full day of meals when you're only partly away — you ate breakfast at home before you left, or you'll have dinner at home the night you get back. So the GSA M&IE table lists a reduced "first & last day" amount for every tier.
What it looks like in dollars
- Standard $68 M&IE → $51 on the first and last day.
- $74 tier → $55.50 · $80 tier → $60 · $86 tier → $64.50 · $92 tier → $69.
A worked example
A three-day trip to a $68 M&IE city pays $51 (day 1) + $68 (day 2) + $51 (day 3) = $170 in M&IE, not $204. Lodging is added for the two nights you actually stay. PerDiemWise applies this automatically so you never overstate a claim.
Calculate it now
Use the free GSA per diem and IRS mileage calculators.