282 of 295

higher-cost per diem areas got a higher lodging rate for FY 2027, and not one was cut. The median rise was $6.25 a night, or 4.2%.

Repceipt analysis of GSA FY 2026 and FY 2027 per diem rates

Travel

Per Diem Rates 2027: All 295 Areas, Ranked

FY 2027 per diem rates: $113 standard lodging and all 295 higher-cost areas ranked. 282 were raised and none was cut. GSA and IRS figures, analysed and dated.

  • Per diem
  • Business travel
  • GSA rates

Your manager approves a three-day trip to Chicago and says per diem applies. But how much is it, why is Chicago's different from Denver's, and does it change in the summer? The answers all come from one federal table.

A per diem is a fixed daily allowance for lodging, meals and incidental expenses on a work trip. In the US, the amounts come from the GSA per diem rates, and the FY 2027 set took effect on 1 October 2026. Most of the country gets the standard rate of $181 a day: $113 for lodging and $68 for meals and incidentals. Another 295 higher-cost areas get more for at least part of the year, up to $499 a night in Park City, Utah in ski season.

Lists of the most expensive cities are easy to find. What we couldn't find was the whole set compared with last year. So we downloaded GSA's full FY 2026 and FY 2027 rate files and compared all 295 areas, month by month. 282 got a higher lodging rate. 13 stayed the same. Not one was cut.

Every figure below is either GSA's own, from the files and notices it published, or our arithmetic on those files, labelled as ours. The data was retrieved on 4 November 2026.

Key findings at a glance

  • The standard per diem rate is $181 a day for FY 2027: $113 for lodging, up $3 after a freeze in FY 2026, and $68 for meals and incidentals, unchanged (GSA).
  • 295 areas get a higher rate, one fewer than last year. Allentown, Pennsylvania dropped back to the standard rate (GSA).
  • 282 of those 295 areas got a higher lodging rate, and none got a lower one. The median rise was $6.25 a night, or 4.2% (our analysis of GSA's files).
  • Key West is the most expensive area over a full year, averaging $335 a night. Park City has the highest single rate, $499 a night from December to March (our analysis).
  • Half the higher-cost areas change their rate with the seasons. July is the most common peak month, in 96 of the 149 seasonal areas (our analysis).
  • Albuquerque got the biggest rise, up 25.7% to an average of $181 a night. Tucson and Bakersfield were close behind at 24% (our analysis).
  • The meal rates haven't moved since FY 2025. The five tiers still run from $68 to $92 a day and are due for review in FY 2028 (GSA).
  • The IRS high-low rates rose to $329 and $230 a day for travel from 1 October 2026 (IRS Notice 2026-60).

What are the FY 2027 per diem rates?

The standard rate is $181 a day, made up of $113 for lodging and $68 for meals and incidental expenses, known as M&IE. It applies anywhere in the 48 contiguous states and the District of Columbia that isn't one of the 295 non-standard areas. Each of those gets a higher lodging rate for at least part of the year, and 278 of them a higher M&IE rate as well.

The rates run for the federal fiscal year: travel on or after 1 October 2026, through 30 September 2027. GSA's notice in the Federal Register describes the change in one sentence: "After a rate freeze in FY 2026, for FY 2027 GSA will increase the standard lodging per diem rate by $3 to $113, and 295 non-standard areas will continue to receive a maximum lodging allowance higher than the standard rate."

FY 2026FY 2027Change
Standard lodging rate$110$113+$3
Standard M&IE rate$68$68None
Standard daily total$178$181+$3
M&IE tiers$68 to $92$68 to $92None
Non-standard areas296295−1

The lodging figure is a cap, not an allowance. A federal traveller is repaid what the hotel actually charged, up to the rate. The M&IE figure is a flat daily amount, paid whatever you spend on food.

These rates are set for federal employees. Private employers don't have to use them, but many do, because the IRS treats an allowance at or below the federal rate as tax-free when it's paid under an accountable plan. That's why the same table turns up in company travel policies.

Which areas have the highest per diem rates?

Ranked by the average lodging rate over all twelve months, the most expensive area is Key West, Florida, at $335 a night. Park City, Utah is second at $318, and New York City third at $291.

The most expensive per diem areas for FY 2027

Average maximum lodging rate per night across the 12 months of FY 2027, in US dollars

  1. Key West, FL$335
  2. Park City, UT$318
  3. New York City, NY$291
  4. Jackson / Pinedale, WY$290
  5. Martha's Vineyard, MA$290
  6. Boston / Cambridge, MA$284
  7. Santa Monica, CA$283
  8. Aspen, CO$277
  9. Nantucket, MA$276
  10. Vail, CO$276
  11. San Francisco, CA$271
  12. Sun Valley / Ketchum, ID$264
Source Repceipt analysis of GSA FY 2027 CONUS per diem rates, retrieved 4 November 2026.Note A 12-month average of GSA's monthly rates, giving each month equal weight. The M&IE rate is paid on top.

New York City is the most expensive big city. Its rate drops to $189 in January and February and reaches $358 from September to December. Boston and San Francisco follow. The rest of the top twelve is resorts, places where a hotel room costs more because of where it is, not how big the city is.

Here is how the largest business destinations compare. The averages are ours, worked out from GSA's monthly rates.

AreaFY 2026 averageFY 2027 averageChangeHighest monthM&IE
New York City, NY$277$291+5.1%$358$92
Boston / Cambridge, MA$273$284+4.0%$365$92
San Francisco, CA$263$271+2.9%$325$92
Washington, DC$234$246+5.2%$295$92
Nashville, TN$222$230+3.5%$230$86
Seattle, WA$208$216+3.8%$255$92
San Diego, CA$205$215+4.6%$249$86
Denver / Aurora, CO$194$203+4.7%$227$92
Chicago, IL$195$202+3.6%$238$92
Los Angeles, CA$191$199+4.2%$199$86
Philadelphia, PA$184$194+5.0%$227$92
Atlanta, GA$186$193+3.8%$207$86
Miami, FL$176$185+4.8%$244$92
Austin, TX$176$184+4.2%$184$80
Dallas, TX$175$184+5.0%$184$80
Phoenix / Scottsdale, AZ$160$166+4.1%$232$86
Orlando, FL$147$153+4.1%$178$80
Las Vegas, NV$134$142+6.0%$173$86
Houston, TX$128$133+3.9%$133$80

Most of the 295 areas are much closer to the standard rate than these. More than half average under $150 a night:

12-month average lodging rateAreas
$113 to $149159
$150 to $199103
$200 to $24921
$250 or more12

The mean across all 295 is $157.53 a night, and the median is $147.42.

Peak month or full year: why the rankings disagree

Most published lists rank areas by their single highest rate. On that measure Park City leads, at $499 a night from December to March, and Nantucket is second at $487 from June to September.

AreaHighest rateWhenAverage over the yearHighest daily total with M&IE
Park City, UT$499December to March$318$591
Nantucket, MA$487June to September$276$579
Martha's Vineyard, MA$473June to September$290$565
Key West, FL$452February to April$335$538
Jackson / Pinedale, WY$441June to September$290$533
Aspen, CO$419December to March$277$511
Vail, CO$417December to March$276$509
Telluride, CO$367December to March$246$459
Boston / Cambridge, MA$365September and October$284$457
New York City, NY$358September to December$291$450

The two rankings answer different questions. If you're booking one trip, the peak rate for that month is what matters. If you're budgeting a year of travel to one place, the average is the better guide. Nantucket's rate falls to $171 a night out of season, under half its summer cap. Key West's never drops below $267, which is why it tops the full-year list.

What changed from FY 2026?

Every area that kept its own rate got the same or more. We matched all 295 areas in the FY 2027 file to their FY 2026 entries and compared the average lodging rate across the year.

Change in the average lodging rateAreas
Went up282
Stayed the same13
Went down0

The median rise was $6.25 a night, or 4.2%. The mean rise was 4.9%, pulled up by a few large jumps. Fifty-one areas rose by $10 a night or more, and 27 rose by 10% or more. The standard rate rose 2.7%, from $110 to $113.

The biggest per diem increases for FY 2027

Change in the average maximum lodging rate per night, FY 2026 to FY 2027

  1. Albuquerque, NM ($181)+25.7%
  2. Bakersfield / Ridgecrest, CA ($164)+24.2%
  3. Tucson, AZ ($168)+24.1%
  4. Ocean Shores, WA ($139)+22.4%
  5. New London / Groton, CT ($149)+20.2%
  6. Stuart, FL ($168)+17.3%
  7. Big Spring, TX ($133)+16.7%
  8. South Lake Tahoe, CA ($214)+16.4%
  9. Louisville, KY ($164)+15.2%
  10. Midland, MI ($138)+15.0%
Source Repceipt analysis of GSA FY 2026 and FY 2027 CONUS per diem rates, retrieved 4 November 2026.Note Averages over the 12 months of each fiscal year. The figure after each label is the new FY 2027 average.

The thirteen that held still include Charleston, South Carolina, which is among the most expensive areas at $246 a night, along with Spokane, Tallahassee, Boulder and Duluth.

One area left the list. GSA's FY 2027 highlights say "Allentown, PA, which was an NSA in FY 2026, moved into the standard CONUS rate category". A trip to Allentown now pays the standard $113, not its old higher rate. No new areas were added.

Over a longer span, the standard lodging rate has risen from $96 in FY 2021 to $113, a rise of 17.7%. The standard M&IE rate rose from $55 to $68 over the same years, 23.6%. Both FY 2021 figures come from GSA's FY 2021 rate file, and the arithmetic is ours.

When do per diem rates peak?

Half of the 295 areas have seasons. In 149 of them, the lodging rate changes during the year. The other 146 have one rate for all twelve months.

When seasonal per diem areas reach their highest rate

Number of the 149 seasonal areas whose highest FY 2027 lodging rate falls in each month

  1. Oct36
  2. Nov8
  3. Dec19
  4. Jan26
  5. Feb40
  6. Mar47
  7. Apr28
  8. May22
  9. Jun80
  10. Jul96
  11. Aug86
  12. Sep45
Source Repceipt analysis of GSA FY 2027 CONUS per diem rates, retrieved 4 November 2026.Note An area whose peak lasts several months is counted in each of them, so the columns add up to more than 149.

Summer dominates. 100 of the 149 seasonal areas peak somewhere in June, July or August: beach towns, national park gateways and New England. A smaller group of 51 peaks between December and March. Those are ski resorts and Florida's winter season. November has the fewest peaks: only 8 areas charge their top rate then.

The swings can be large. Nantucket's summer rate is 2.85 times its off-season rate. Ocean City, Maryland goes from $115 a night, barely above the standard rate, to $306 in summer.

GSA explains how a season is created. It is a "sustained period (two or more months in length) where rates (ADR) are different from the preceding or following period by at least 15%", judged on three years of hotel data.

How does the M&IE rate work?

The M&IE rate is a fixed amount for each full day of travel, in one of five tiers. GSA splits each tier into breakfast, lunch, dinner and $5 of incidental expenses, which the IRS defines as tips for porters, baggage carriers and hotel staff.

M&IE tierBreakfastLunchDinnerIncidentalsFirst and last dayNon-standard areas on this tier
$68$16$19$28$5$51.0017
$74$18$20$31$5$55.5070
$80$20$22$33$5$60.00104
$86$22$23$36$5$64.5071
$92$23$26$38$5$69.0033

The breakdown is GSA's. The count of areas on each tier is ours, from the FY 2027 file. $80 is the most common tier among the higher-cost areas.

On the day you leave and the day you return, the rate is 75% of the tier. That's the "first and last day" column. If a meal is provided, at a conference for example, federal travellers deduct that meal's amount from the day's allowance. Employers outside government set their own rule on this.

GSA says the tiers "were last revised in FY 2025 and are scheduled for review in FY 2028". So the meal side of per diem will stay where it is for at least another year, while the lodging side moves every October.

What does a three-night trip pay?

Here is the maximum a three-night trip pays, using the rates above. It covers three nights of lodging, two full days of M&IE, and two travel days at 75%. The arithmetic is ours.

DestinationLodging, 3 nightsM&IE, 4 daysTrip maximum
Standard-rate area$339$238$577
Chicago, December to March$444$322$766
Chicago, April to June$714$322$1,036
New York City, January$567$322$889
New York City, October$1,074$322$1,396
Park City, ski season$1,497$322$1,819

The same three nights in New York can be worth $507 more in one month than in another. A travel policy that budgets per diem by city, not by month, will be wrong in both directions.

These maximums cover lodging and meals only. The flight, any rental car and airport transfers are repaid at cost on top, each with its own receipt, such as the airline receipt for the fare.

What are the IRS high-low per diem rates?

The IRS publishes a simpler version for employers. The high-low method uses two rates for the whole country instead of hundreds. From 1 October 2026, under IRS Notice 2026-60:

High-low rateFrom 1 Oct 2025From 1 Oct 2026Of which M&IE
High-cost locality$319$329$86
Any other CONUS locality$225$230$74

A locality counts as high-cost if its federal per diem rate is "$280 or more" for part of the year. So the IRS list is built from the GSA table. By our count, 88 of the 295 GSA areas reach $280 or more in at least one month, counting lodging and M&IE together. Only 20 stay above it all year.

The notice adds four localities to the high-cost list: Tucson, San Mateo, Foster City and Belmont, Albuquerque, and Cody, Wyoming. It removes one, Panama City, Florida. Tucson and Albuquerque match the GSA file, where they had two of the three biggest rises.

The notice keeps two smaller rates unchanged. Transportation workers can use a special M&IE rate of $80 a day in the continental US and $86 outside it. The incidental-expenses-only deduction stays at $5 a day.

The notice applies to travel on or after 1 October 2026. For the last three months of 2026, IRS Publication 463 lets an employer either switch to the new rates or finish the calendar year on the old ones. An employer using high-low has to stay on it until 31 December, and use the same rates for every employee.

Do you still need receipts on per diem?

For meals, usually not. For lodging, it depends on who you work for. Per diem replaces the receipt as proof of the amount. It doesn't replace proof that the trip happened.

For federal travellers, the Federal Travel Regulation is direct: "You must provide a lodging receipt and a receipt for every authorized expense over $75." Lodging is repaid at cost up to the cap, so the hotel bill is the proof. Meals on M&IE need no receipt. If a receipt is lost, the same rule lets you give "a reason acceptable to your agency" instead, which works much like the missing receipt declaration most employers use.

For employees of private companies, IRS Publication 463 says documentary evidence isn't needed when you "account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging". Many employers still ask for the hotel folio, because they cap lodging at cost.

For everyone using the meal allowance, the same publication adds the condition: "you must still keep records to prove the time, place, and business purpose of your travel." Per diem proves the amount. A calendar entry, an itinerary and a hotel bill prove the trip. Keep them as long as the tax return they support can be examined, usually three years, as our guide to how long to keep receipts explains. If they are already gone, our guide to lost receipts for taxes covers what the IRS accepts instead.

The airfare and the rental car are outside per diem altogether, and they need their own receipts. Our guides cover how to get a copy of an airline receipt, a hotel folio and a rental car receipt.

How does GSA set per diem rates?

The lodging rate follows hotel prices from the year before. GSA's own explanation: "Since fiscal year 2005, lodging per diem rates have been based on average daily rate (ADR) data, less five (5) percent." ADR is a hotel's room revenue divided by the rooms it rented.

Three choices shape the number:

  1. Which hotels. GSA picks properties "best representing mid-range hotels in each market", with fire-safe certification, in ZIP codes federal employees visit.
  2. Which months of data. It typically uses "ADR data from the trailing April-March". So the FY 2027 rates reflect hotel prices from spring 2025 to spring 2026.
  3. Which seasons. Any stretch of two months or more where prices move at least 15% becomes its own season.

That lag explains why per diem can feel low in a market where hotel prices are rising fast. If a rate doesn't cover the cost of a trip, GSA's highlights say the Federal Travel Regulation "allows for actual expense reimbursement when per diem rates are insufficient". Agencies can also ask GSA to review an area's rate.

The full table: all 295 areas, ranked

Every non-standard area in GSA's FY 2027 file, ranked by its average lodging rate over the twelve months. "Highest month" is the top lodging rate in the year, and "Change" compares the 12-month average with FY 2026. The ranking, the averages and the changes are our arithmetic on GSA's rates. To look up a single address or ZIP code, use GSA's own per diem lookup at gsa.gov/perdiem.

Download the data: the same 295 areas with every month's lodging rate, the FY 2026 average and the change, as a CSV file. It's free to reuse under CC BY 4.0, with a link back to this page.

RankArea12-month averageHighest monthChange from FY 2026M&IE
1Key West, FL$335$452+3.8%$86
2Park City, UT$318$499+3.0%$92
3New York City, NY$291$358+5.1%$92
4Jackson / Pinedale, WY$290$441+3.2%$92
5Martha's Vineyard, MA$290$473+2.0%$92
6Boston / Cambridge, MA$284$365+4.0%$92
7Santa Monica, CA$283$283+3.7%$92
8Aspen, CO$277$419+1.2%$92
9Nantucket, MA$276$487+1.0%$92
10Vail, CO$276$417+3.5%$92
11San Francisco, CA$271$325+2.9%$92
12Sun Valley / Ketchum, ID$264$316+1.5%$80
13Charleston, SC$246$288No change$92
14Telluride, CO$246$367+2.9%$92
15Washington, DC area$246$295+5.2%$92
16Napa, CA$242$266+3.6%$92
17Nashville, TN$230$230+3.5%$86
18Naples, FL$225$326+3.8%$80
19Santa Barbara, CA$224$277+4.7%$92
20Big Sky / West Yellowstone/Gardiner, MT$221$326+0.3%$80
21Sunnyvale / Palo Alto / San Jose, CA$218$218+13.5%$92
22Monterey, CA$218$293+4.1%$92
23Seattle, WA$216$255+3.8%$92
24San Diego, CA$215$249+4.6%$86
25South Lake Tahoe, CA$214$262+16.4%$86
26Vero Beach, FL$214$259No change$74
27Sedona, AZ$212$282+3.4%$92
28Silverthorne / Breckenridge, CO$208$296+3.0%$92
29Steamboat Springs, CO$206$299+3.9%$92
30Denver / Aurora, CO$203$227+4.7%$92
31Bar Harbor / Rockport, ME$203$320+5.0%$92
32Chicago, IL$202$238+3.6%$92
33Boca Raton / Delray Beach / Jupiter, FL$200$265+9.0%$86
34San Mateo / Foster City / Belmont, CA$200$217+9.2%$86
35Los Angeles, CA$199$199+4.2%$86
36Jekyll Island / Brunswick, GA$198$230+2.7%$86
37Yosemite National Park, CA$196$212+3.9%$86
38Jamestown / Middletown / Newport, RI$195$274+5.3%$80
39Philadelphia, PA$194$227+5.0%$92
40Atlanta, GA$193$207+3.8%$86
41Arlington / Fort Worth / Grapevine, TX$192$192+6.1%$80
42Montpelier, VT$189$227+3.8%$74
43Manchester, VT$188$223+4.1%$86
44Boise, ID$186$201+5.3%$86
45Miami, FL$185$244+4.8%$92
46Fort Lauderdale, FL$185$232+4.3%$86
47Duluth, MN$184$220No change$86
48Austin, TX$184$184+4.2%$80
49Dallas, TX$184$184+5.0%$80
50Stowe, VT$184$184+4.7%$86
51Albuquerque, NM$181$208+25.7%$80
52Toms River, NJ$181$217+4.1%$74
53San Luis Obispo, CA$177$213+4.4%$86
54Kill Devil Hills, NC$176$267+1.9%$74
55Hilton Head, SC$174$226+3.6%$80
56Cocoa Beach, FL$174$212+0.4%$74
57Fort Walton Beach / De Funiak Springs, FL$174$274+3.9%$86
58Moab, UT$173$223+0.7%$86
59Floral Park / Garden City / Great Neck, NY$172$172+4.9%$86
60Port Angeles / Port Townsend, WA$171$252+11.7%$92
61Lake Placid, NY$171$225+0.4%$86
62Cincinnati, OH$170$170+4.3%$86
63Kenton, KY$170$170+4.3%$86
64Burlington / Woburn, MA$170$187+5.3%$86
65Burlington, VT$170$214+2.7%$86
66Tampa / St. Petersburg, FL$169$212+5.1%$80
67Mill Valley / San Rafael / Novato, CA$169$169+5.4%$92
68Palm Springs, CA$169$192+0.9%$86
69Quincy, MA$168$190+7.0%$80
70Stuart, FL$168$238+17.3%$80
71Tarrytown / White Plains / New Rochelle, NY$168$168+4.3%$92
72Coeur d'Alene, ID$168$227+4.4%$74
73Newark, NJ$168$175+7.5%$86
74Tucson, AZ$168$208+24.1%$80
75Bradenton, FL$167$237+4.4%$80
76Cleveland, OH$167$167+5.0%$80
77Mammoth Lakes, CA$167$208+5.7%$86
78Phoenix / Scottsdale, AZ$166$232+4.1%$86
79Baltimore City, MD$166$166+10.7%$86
80Falmouth, MA$165$247+3.0%$86
81Gulf Shores, AL$165$221+6.6%$74
82Fort Myers, FL$165$213+4.3%$80
83Hershey, PA$165$207+4.6%$80
84Lebanon / Lincoln / West Lebanon, NH$165$186+5.4%$74
85Truckee, CA$165$178+4.7%$86
86New Orleans, LA$165$188+4.0%$80
87Montrose, CO$164$194+5.0%$74
88Laconia, NH$164$191+4.2%$74
89Louisville, KY$164$185+15.2%$80
90Bakersfield / Ridgecrest, CA$164$164+24.2%$74
91Carlsbad, NM$164$164+5.8%$74
92St. Augustine, FL$164$178+4.2%$80
93Riverhead / Ronkonkoma / Melville, NY$163$163+5.2%$86
94Santa Rosa, CA$163$163+3.8%$86
95Santa Fe, NM$163$175+4.8%$80
96Incline Village / Reno / Sparks, NV$163$183+11.7%$80
97Ocean City, MD$163$306+1.7%$80
98Sebring, FL$163$236+15.0%$74
99Portland, OR$161$161+3.9%$86
100Providence / Bristol, RI$161$161+4.5%$80
101Richmond, VA$161$161+2.5%$80
102Vancouver, WA$161$161+3.9%$86
103Crested Butte / Gunnison, CO$160$179+4.2%$86
104Seaside, OR$160$237+2.2%$86
105Detroit, MI$160$160+5.3%$74
106Portland, ME$159$216+4.6%$80
107Petoskey, MI$159$230+5.2%$86
108Cambridge / St. Michaels, MD$159$195+2.4%$80
109Savannah, GA$158$186+4.4%$80
110Grand Lake, CO$158$182+5.0%$86
111Northampton, MA$157$157No change$80
112Santa Cruz, CA$157$181+5.9%$86
113Cody, WY$156$213+5.6%$74
114Missoula, MT$156$199+3.1%$74
115Bridgeport / Danbury, CT$156$156+6.8%$86
116East St. Louis / O'Fallon / Fairview Heights, IL$156$156+4.0%$86
117Sacramento, CA$156$156+4.0%$86
118St. Louis, MO$156$156+4.0%$86
119Olympia / Tumwater, WA$156$176+4.4%$80
120Kalispell/Whitefish, MT$156$244+3.0%$80
121Kennebunk / Kittery / Sanford, ME$156$229+12.4%$86
122Eugene / Florence, OR$155$202+5.7%$80
123Traverse City, MI$155$235+2.7%$80
124Sarasota, FL$154$205+0.2%$86
125Athens, GA$154$154+13.2%$74
126Death Valley, CA$154$154+8.5%$80
127Wallops Island, VA$154$262+2.1%$68
128Orlando, FL$153$178+4.1%$80
129Chapel Hill, NC$153$153+9.3%$80
130Minneapolis / St. Paul, MN$153$153+3.4%$92
131Portsmouth, NH$153$186+4.3%$74
132Gulf Breeze, FL$152$210+2.8%$74
133Oakland, CA$152$152+4.8%$92
134Salt Lake City, UT$152$152+7.0%$80
135Princeton / Trenton, NJ$151$151+9.4%$86
136Saratoga Springs / Schenectady, NY$151$219+7.1%$80
137White River Junction, VT$150$172+4.1%$86
138Virginia Beach, VA$150$212+2.9%$74
139Pittsfield, MA$150$188+4.7%$86
140Annapolis, MD$150$169+4.5%$80
141Boulder / Broomfield, CO$149$173No change$80
142New London / Groton, CT$149$149+20.2%$86
143San Antonio, TX$149$149+5.7%$74
144Lewes, DE$148$216+0.2%$74
145Eatontown / Freehold, NJ$148$148+1.4%$86
146Parsippany, NJ$148$148+3.5%$80
147West Sacramento / Davis, CA$148$148+4.2%$80
148Myrtle Beach, SC$147$202+12.0%$74
149Antioch / Brentwood / Concord, CA$147$147No change$86
150Kayenta, AZ$147$147+1.4%$74
151Somerset, NJ$147$147+6.5%$80
152Conway, NH$146$168+6.0%$80
153Bend, OR$146$195+3.1%$86
154Hartford, CT$146$146+5.8%$80
155Huntsville, AL$146$146+5.3%$74
156Oxford, MS$146$146+15.0%$68
157Hyannis, MA$146$220+1.3%$92
158Centreville, MD$146$164+5.8%$74
159Ithaca, NY$145$145+0.7%$80
160Durango, CO$145$190+1.9%$80
161Atlantic Beach / Morehead City, NC$144$178+2.1%$74
162Buffalo, NY$144$144+12.4%$80
163Milwaukee, WI$144$144+2.9%$80
164Pittsburgh, PA$144$144+4.3%$80
165Pensacola, FL$144$188+3.6%$74
166Charlotte, NC$143$143+9.2%$80
167Tacoma, WA$143$143+5.1%$86
168Eureka / Arcata / McKinleyville, CA$143$181+4.4%$86
169Las Vegas, NV$142$173+6.0%$86
170Charlottesville, VA$142$142+4.4%$80
171Raleigh, NC$142$142+8.4%$74
172Kingston, NY$141$141+1.4%$86
173Springfield / Cranford / New Providence, NJ$141$141+1.4%$80
174Daytona Beach, FL$140$158+3.9%$80
175Ann Arbor, MI$140$140+4.7%$80
176Colorado Springs, CO$140$176+4.3%$86
177Helena, MT$140$140+6.1%$74
178Indianapolis / Carmel, IN$140$140+5.3%$80
179Worcester, MA$140$140+3.7%$80
180Punta Gorda, FL$140$202+3.1%$74
181Ocean Shores, WA$139$155+22.4%$86
182Grand Canyon / Flagstaff, AZ$139$152+4.8%$80
183Kansas City / Overland Park, KS$139$139+3.0%$80
184Kansas City, MO$139$139+3.0%$80
185Rochester, MN$139$139+9.4%$80
186Wilmington, NC$138$170+2.7%$74
187Beaverton, OR$138$138+4.5%$80
188Columbus, OH$138$138+5.3%$80
189Midland, MI$138$138+15.0%$74
190Mackinac Island, MI$138$197+4.0%$86
191Andover, MA$137$137No change$80
192Clackamas, OR$137$137+0.7%$80
193Oakhurst, CA$137$137+1.5%$80
194Sandusky, OH$137$174No change$68
195Stockton, CA$137$137+3.8%$74
196Panama City, FL$137$195+2.7%$80
197Fresno, CA$136$136+5.4%$86
198Manchester, NH$136$136+4.6%$74
199Midland / Odessa, TX$136$136+5.8%$74
200Richland / Pasco, WA$136$136+4.6%$86
201Rochester, NY$136$136+3.0%$80
202Syracuse / Oswego, NY$136$136+11.5%$80
203Visalia, CA$136$136+3.8%$80
204Lincoln City, OR$136$178+6.0%$92
205Birmingham, AL$135$135+7.1%$80
206Brentwood / Franklin, TN$135$135+3.8%$86
207Memphis, TN$135$135+4.7%$74
208Durham, NH$134$156+3.7%$74
209Nyack / Palisades, NY$134$134+3.9%$80
210Point Arena / Gualala, CA$134$134+3.9%$86
211South Padre Island, TX$133$160+4.9%$74
212Glens Falls, NY$133$195+3.8%$86
213Albany, NY$133$133+13.7%$86
214Big Spring, TX$133$133+16.7%$68
215Houston, TX$133$133+3.9%$80
216Plano, TX$133$133+8.1%$80
217Starkville, MS$133$133+6.4%$68
218Bloomington, IN$132$154+10.3%$74
219Lafayette / West Lafayette, IN$132$132+4.5%$74
220Malvern / Frazer / Berwyn, PA$132$132+11.9%$80
221New Haven, CT$132$132+1.5%$80
222Southaven, MS$132$132+4.8%$68
223State College, PA$132$132+6.5%$74
224Tahoe City, CA$132$132+0.8%$86
225Deadwood / Spearfish, SD$131$168+5.1%$80
226Holland, MI$131$158+1.3%$74
227Hamilton, OH$131$131+5.6%$74
228Marietta, GA$131$131+4.0%$74
229Springfield, MA$131$131+2.3%$74
230Asheville, NC$130$145+3.8%$80
231Provo, UT$130$130+11.1%$74
232Fort Collins / Loveland, CO$129$157+10.0%$80
233Barstow / Ontario / Victorville, CA$129$129+4.0%$86
234Chester / Radnor / Essington, PA$129$129+1.6%$80
235Fayetteville, NC$129$129+4.0%$68
236Harrisburg, PA$129$129+4.0%$74
237Hot Springs, SD$129$161+1.6%$74
238Knoxville, TN$129$129+8.4%$74
239Montgomery, PA$129$129+2.4%$80
240Troy, NY$129$129+6.6%$80
241West Point, NY$129$129+4.9%$80
242Augusta, GA$128$131+4.5%$74
243Charles Town, WV$128$128+4.9%$68
244Flemington, NJ$128$128+3.2%$80
245Omaha, NE$128$128+4.9%$80
246Rapid City, SD$128$173+4.9%$74
247Taos, NM$128$128No change$74
248Madison, WI$128$138+2.9%$80
249Binghamton, NY$127$127+8.5%$74
250Concord, NH$127$127+2.4%$74
251Plymouth / Taunton / New Bedford, MA$127$127+0.8%$80
252Wilmington, DE$127$127No change$74
253Everett / Lynnwood, WA$127$147+5.8%$86
254Cortez, CO$126$140+4.1%$74
255Blacksburg, VA$126$126+3.3%$68
256Mobile, AL$126$126+10.5%$74
257Spokane, WA$126$126No change$86
258Lancaster, PA$125$125+1.6%$74
259Lexington, KY$125$125+5.9%$80
260Pecos, TX$125$125+3.3%$74
261Roanoke, VA$125$125+5.0%$74
262Greensboro, NC$124$130+4.1%$74
263Durham, NC$124$124+2.5%$74
264Lynchburg, VA$124$124+8.6%$68
265Muskegon, MI$124$157+3.5%$68
266Poughkeepsie, NY$124$124+7.8%$80
267Williamsburg / York, VA$124$135+1.9%$80
268Sturgeon Bay, WI$124$139+3.6%$80
269Edison / Piscataway, NJ$123$123+0.8%$80
270Oakbrook Terrace, IL$123$123+7.0%$80
271Galveston, TX$122$154+4.7%$74
272Des Moines, IA$122$122+0.8%$80
273Reading, PA$122$122+4.3%$74
274Niagara Falls, NY$122$148+3.2%$80
275South Haven, MI$122$148+3.2%$68
276Tallahassee, FL$121$138No change$80
277Bucks, PA$121$121+1.7%$80
278Loudoun, VA$121$121+5.2%$80
279Oklahoma City, OK$121$121+4.3%$80
280Chattanooga, TN$120$120+2.6%$74
281Dayton / Fairborn, OH$120$120+4.3%$74
282Gettysburg, PA$120$120+2.6%$68
283Grand Rapids, MI$120$120+0.8%$80
284Pontiac / Auburn Hills, MI$120$120+3.4%$80
285Douglas, CO$120$139+0.6%$80
286Bolingbrook / Romeoville / Lemont, IL$119$119+4.4%$74
287Boone, KY$119$119+2.6%$68
288Alexandria / Leesville / Natchitoches, LA$118$118+5.4%$68
289Aberdeen / Bel Air / Belcamp, MD$117$117+3.5%$74
290Charleston, WV$117$117+1.7%$68
291Dallas, IA$117$117+1.7%$80
292Columbia, MD$116$116+2.7%$86
293Cherry Hill / Moorestown, NJ$115$115+2.7%$80
294Columbia, SC$115$115No change$74
295Hot Springs, AR$115$115+0.9%$68

Anywhere not on this list pays the standard rate: 13 for lodging and 8 for M&IE.

How we compiled this report

  • We used GSA's full rate files, not a lookup. We downloaded the FY 2026, FY 2027 and FY 2021 CONUS rate files from GSA's per diem API on 4 November 2026. Each holds every non-standard area's lodging rate for each month and its M&IE tier.
  • We matched areas by GSA's own ID. Some areas changed spelling between years, Conway's county among them. Matching on GSA's destination ID avoided counting a renamed area as new. It also counted Washington DC once, where the file lists it under DC, Maryland and Virginia.
  • "Average" means a plain 12-month average of the monthly lodging cap, each month weighted equally. GSA doesn't publish an annual figure. This one is ours.
  • We checked our counts against GSA's. The file gives 295 areas for FY 2027 and 296 for FY 2026, matching GSA's highlights, and the one area that left is Allentown, as GSA says.
  • The trip examples use the maximums. They assume no meals were provided and that the hotel charged the full cap.

What we could not verify

  • The hotel data behind the rates. GSA's ADR figures come from a contractor and aren't published. We can describe the method, not check the inputs.
  • How many employers use these rates. We found no reliable count of private companies that adopt GSA per diem, so this report doesn't give one.
  • The IRS list against the GSA file, line by line. Our count of 88 areas at $280 or more comes from GSA's file. Notice 2026-60's list runs to about 90 entries, partly because Washington DC appears under three states. We haven't reconciled every line.
  • Rates outside the continental US. Alaska, Hawaii and US territories are set by the Defense Department, and foreign rates by the State Department. Neither is covered here.
  • Rates for FY 2022 to FY 2025. GSA's API stopped serving our requests after the FY 2021 file, so the long-run comparison uses FY 2021 and FY 2027 only.

Corrections and updates

Published 4 November 2026. No corrections have been made since.

GSA can revise individual rates during the year. If a figure here is wrong, or GSA has changed a rate, tell us. We'll correct it and record the change here.

Common questions

What is the standard per diem rate for 2027?

$181 a day for federal fiscal year 2027, which runs from 1 October 2026 to 30 September 2027. That is $113 for lodging, up from $110 after a freeze in FY 2026, and $68 for meals and incidental expenses, unchanged. It applies anywhere in the 48 contiguous states and DC outside the 295 non-standard areas.

Which city has the highest per diem rate?

Park City, Utah has the highest single rate, $499 a night for lodging from December to March, plus $92 for meals. Over the whole year Key West, Florida is the most expensive, averaging $335 a night. New York City is the most expensive large city, averaging $291 and reaching $358 from September to December.

Did per diem rates go up for FY 2027?

Yes. The standard lodging rate rose $3 to $113. Of the 295 higher-cost areas, 282 got a higher average lodging rate, 13 stayed the same and none was cut, on our comparison of GSA’s FY 2026 and FY 2027 files. The median rise was $6.25 a night, or 4.2%. Meal rates did not change.

How much is per diem for meals?

Between $68 and $92 a day, depending on the location. GSA splits each tier into breakfast, lunch, dinner and $5 of incidentals; the $68 tier is $16, $19 and $28 for the three meals. On the first and last day of travel you get 75% of the tier, such as $51 on the $68 tier.

What are the IRS high-low per diem rates for 2026-2027?

$329 a day for high-cost localities and $230 for everywhere else in the continental US, for travel from 1 October 2026 under IRS Notice 2026-60. Of those, $86 and $74 count as meals and incidentals. A locality is high-cost if its federal per diem rate is $280 or more for part of the year.

Do I need receipts if I get per diem?

Usually not for meals. Federal travellers must still provide a lodging receipt and a receipt for any expense over $75. Under an employer’s accountable plan, IRS Publication 463 says a per diem covering meals or lodging replaces documentary evidence of the amount, but you must still keep records proving the time, place and business purpose of the trip.

Methodology and sources

This is a compiled report. We ran no survey of our own except where a section says so explicitly. Every figure above was taken back to the release that published it, and each source below records what that release was, when it came out, and the sample behind it. Sources marked primary are the body that produced the research; secondary means the underlying release is not public and we are citing the coverage of it.

  1. U.S. General Services AdministrationPrimaryRetrieved 4 November 2026

    Per diem rates API: FY 2027, FY 2026 and FY 2021 CONUS lodging and M&IE rates

    Every non-standard area’s monthly maximum lodging rate and M&IE tier for each year, and the M&IE breakdown by meal. The basis of every average, count, change and ranking in this report, all of which are our arithmetic.

  2. U.S. General Services AdministrationPrimarySeptember 2026

    FY 2027 per diem highlights

    The $181 standard rate, the 295 non-standard areas, Allentown’s move to the standard rate, the M&IE tiers’ last revision and next review, and the actual-expense provision.

  3. U.S. General Services AdministrationPrimaryFederal Register, 10 September 2026

    Maximum Per Diem Reimbursement Rates for the Continental United States (CONUS), FTR Bulletin 27-01

    The FY 2026 rate freeze, the $3 increase to $113, the unchanged $68 to $92 M&IE tiers, and the 1 October 2026 to 30 September 2027 applicability dates.

  4. U.S. General Services AdministrationPrimaryLast updated 15 October 2024

    Factors influencing lodging rates

    How lodging rates are set: average daily rate less 5% since FY 2005, mid-range properties, trailing April to March data, and the 15% test for a season.

  5. Internal Revenue ServicePrimarySeptember 2026

    Notice 2026-60: 2026-2027 Special Per Diem Rates

    The $329 and $230 high-low rates and their $86 and $74 M&IE portions, the $280 high-cost threshold, the localities added and removed, the transportation-industry M&IE rates and the $5 incidental-expenses-only rate.

  6. Internal Revenue ServicePrimary2025 edition

    Publication 463 (2025), Travel, Gift, and Car Expenses

    The prior $319 and $225 high-low rates, the transition rules for the last three months of the calendar year, the definition of incidental expenses, and when per diem replaces documentary evidence.

  7. Electronic Code of Federal RegulationsPrimaryCurrent as of 1 October 2026

    41 CFR 301-11.25, Must I provide receipts to substantiate my claimed travel expenses?

    The Federal Travel Regulation’s rule that federal travellers provide a lodging receipt and a receipt for every expense over $75.

Cite this report

The figures compiled here are licensed under CC BY 4.0: free to reuse with attribution and a link back. That applies to the tables, the comparisons and the analysis — not to the underlying releases, which remain their publishers’ and should be cited directly where you quote them at length.

Citation

"Per Diem Rates 2027: All 295 Areas, Ranked," Repceipt, 4 November 2026, https://www.repceipt.com/reports/per-diem-rates

<a href="https://www.repceipt.com/reports/per-diem-rates">Per Diem Rates 2027: All 295 Areas, Ranked</a> — Repceipt

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