The GSA M&IE Breakdown, Explained

M&IE isn't a single number — GSA publishes a breakdown so travellers can deduct any meal that was provided (for example, a conference lunch or a hotel breakfast).

The FY2026 tiers

• $68 → breakfast $16, lunch $19, dinner $28, incidentals $5
• $74 → $18 / $20 / $31 / $5
• $80 → $20 / $22 / $33 / $5
• $86 → $22 / $23 / $36 / $5
• $92 → $23 / $26 / $38 / $5

Deduct provided meals

If a meal is provided at no cost to you, subtract that meal's amount from the day's M&IE. The $5 incidental portion always stays, even when all three meals are provided.

And the 75% first/last day

On travel days the whole M&IE figure (including the breakdown) is paid at 75%. Our M&IE calculator shows both the full and reduced amounts for any destination.