What Does Per Diem Cover? Lodging, Meals & Incidentals
4 min read
Per diem is split into two buckets, and knowing what's in each keeps you from double-claiming.
Lodging
The nightly room rate, up to the GSA cap for that city and month. Lodging taxes on CONUS travel are usually reimbursed separately and are not counted against the cap.
Meals & incidentals (M&IE)
- Breakfast, lunch and dinner, at the split published in the GSA M&IE table.
- Incidentals — a flat $5/day for fees and tips (to porters, hotel staff, and similar).
What per diem does not cover
Transportation (airfare, rental car, mileage), baggage fees, conference registration and other actual costs are reimbursed on top of per diem, not from it. Mileage in a personal vehicle is reimbursed at the IRS standard rate — see our mileage calculator.
Calculate it now
Use the free GSA per diem and IRS mileage calculators.