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Meals & Incidentals (M&IE) Calculator

Every GSA destination falls into one of five M&IE tiers. Choose a destination to see its meals & incidentals allowance, the breakfast / lunch / dinner / incidentals split, and the reduced 75% rate paid on your first and last day of travel.

Meals & incidentalsGSA FY2026
Meals provided? — deducted
Full-day M&IE
$68.00
First & last day (75%)
$51.00
Breakfast$16.00
Lunch$19.00
Dinner$28.00
Incidentals$5.00
Total full-day M&IE$68.00

Deduct any meal provided to you; the $5 incidental portion always remains.

About the meals & incidentals (m&ie) calculator

M&IE isn't a single number — GSA publishes a full breakdown by meal (breakfast, lunch, dinner) plus a flat $5/day incidentals allowance, so travellers can deduct any meal that was provided free of charge, such as a conference lunch or a hotel breakfast. See our full M&IE breakdown for the exact FY2026 figures at every tier.

This calculator lets you mark which meals were provided on a given day and instantly see the adjusted M&IE total, alongside the reduced 75% rate that applies on your first and last day of travel under the 75% first-and-last-day rule.

Frequently asked questions

What are the five GSA M&IE tiers?

The FY2026 tiers are $68 (standard rate), $74, $80, $86 and $92 per day, each with its own breakfast/lunch/dinner/incidentals split.

Does this tool deduct provided meals automatically?

Yes — mark which meals were provided free of charge and it deducts the correct published amount for each one, leaving the $5 incidentals portion untouched.

Is the incidentals amount ever removed from the total?

No — the $5 incidentals allowance is retained even when all three meals are provided, since it covers tips and small fees unrelated to food.