Per Diem Calculator
Work out travel lodging and meals at the federal rate for each city and month, on multi-city trips, with the taxable part. Free, no sign-up.
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Per diem
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IRS per diem rates for employers
From October 1, 2026 (IRS Notice 2026-60).
| Rate | A day | Of which meals and incidentals |
|---|---|---|
| High-low method: high-cost place | $329 | $86 |
| High-low method: anywhere else in the continental US | $230 | $74 |
| Transportation industry, continental US | — | $80 |
| Incidental expenses only | — | $5 |
A high-cost place has a federal per diem rate of $280 or more for the months the IRS lists. Meals are 50% deductible, 80% during DOT hours of service (IRS Publication 463).
Frequently asked questions
For the continental US, the GSA standard rate is $113 a night for lodging and $68 a day for meals and incidentals in fiscal year 2027, which started October 1, 2026 ($110 and $68 in fiscal 2026). Nearly 300 cities and counties have higher rates; pick yours in the calculator.
Meals and incidentals are paid at 75% on the day you leave and the day you return. A one-day trip of more than 12 hours also gets 75%.
Take that meal's amount off the day's meal rate, using the GSA breakdown for the place. The incidentals ($5) always stay.
A simpler option for employers: from October 1, 2026, $329 a day in a high-cost place and $230 everywhere else in the continental US, with $86 and $74 of that for meals (IRS Notice 2026-60).
Not up to the federal rate, when the employee accounts for the time, place and business purpose of the trip. Anything paid above the federal rate is wages, reported in box 1 of the W-2; the federal-rate part goes in box 12 with code L.
Workers in the transportation industry may use a special meals and incidentals rate of $80 a day in the continental US, and deduct 80% of meals while subject to the DOT hours of service rules (50% for everyone else).
Yes, for meals and incidentals: the M&IE rate can stand in for actual meal costs. Lodging is deducted at its actual cost.
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- Employee Cost CalculatorThe true yearly cost of an employee: 2026 payroll taxes, your state's premiums, benefits and time off, plus labor cost % and the rate to charge.Calculate the cost
- Payroll CalculatorTake-home pay and the employer's cost of a paycheck in any state: the 2026 federal W-4 math, FICA caps, state withholding and unemployment.Calculate a paycheck
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