Reference
Methodology & data sources
Every rate on PerDiemWise comes from an official US government source. We do not estimate or invent figures — when a destination isn't separately listed by GSA, we say so and apply the published standard rate.
Per diem rates — GSA
- Source: U.S. General Services Administration (GSA), CONUS per diem rates.
- Coverage: FY 2026 (October 1, 2025 – September 30, 2026); 298 non-standard CONUS cities and counties plus the standard rate.
- Standard CONUS rate: $110.00 lodging + $68.00 M&IE = $178.00/day.
- Retrieved: 2026-06-14, via the GSA per diem API (
https://api.gsa.gov/travel/perdiem/v2/rates/conus/lodging/2026). - Reference: gsa.gov/travel/plan-book/per-diem-rates.
How a trip is calculated
- Lodging is paid per night, capped at the destination's rate for the month that night falls in (GSA lodging caps can change by season).
- M&IE is paid at 100% on full days and at 75% on the first and last travel day (FTR §301-11.101).
- A same-day trip with no overnight uses the 75% M&IE amount and no lodging.
FY2026 M&IE tiers
| Total | Breakfast | Lunch | Dinner | Incidentals | First/last (75%) |
|---|---|---|---|---|---|
| $68.00 | $16.00 | $19.00 | $28.00 | $5.00 | $51.00 |
| $74.00 | $18.00 | $20.00 | $31.00 | $5.00 | $55.50 |
| $80.00 | $20.00 | $22.00 | $33.00 | $5.00 | $60.00 |
| $86.00 | $22.00 | $23.00 | $36.00 | $5.00 | $64.50 |
| $92.00 | $23.00 | $26.00 | $38.00 | $5.00 | $69.00 |
Mileage rates — IRS
- Source: IRS 2026 optional standard mileage rates, effective January 1, 2026.
- Business: 72.5¢/mi · Medical/moving: 20.5¢/mi · Charitable: 14.0¢/mi.
- Reference: irs.gov — 2026 standard mileage rates.
PerDiemWise is an independent planning tool and is not affiliated with or endorsed by the GSA or the IRS. Always confirm figures against your organisation's travel policy and the official publications before filing a claim. Questions? Read the guides.