Tax home & travel pay

Per diem rates (GSA)

Last verified: 2 min read Rule card + research brief
Printable checklists
Standard CONUS per diem by federal fiscal yearTwo rows. FY2026 (Oct 1, 2025 to Sep 30, 2026): $110 lodging and $68 M&IE. FY2027 (from Oct 1, 2026): $113 lodging and $68 M&IE. On the first and last travel day, M&IE is 75%, which is $51 on the $68 tier. Many cities have higher rates.Standard CONUS rate (GSA)FY2026Oct 1, 2025 – Sep 30, 2026$110 lodging$68 M&IEFY2027From Oct 1, 2026$113 lodging$68 M&IEFirst and last travel day:M&IE is 75% ($51 on the $68 tier)Many cities have higher rates.Look up yours at gsa.gov/perdiem
Standard CONUS per diem by federal fiscal year

The facts

  • GSA sets federal lodging and M&IE (meals and incidentals) rates by federal fiscal year (Oct 1 – Sep 30).
  • Standard CONUS rate:
    • FY2026 (Oct 1, 2025 – Sep 30, 2026): $110 lodging / $68 M&IE.
    • FY2027 (from Oct 1, 2026): $113 / $68.
  • Many cities have higher rates, and lodging can change by month.
  • On the first and last travel day, M&IE is 75% ($51 on the $68 tier).
  • The IRS high-low method (Notice 2026-60) is an alternative some employers use. For Oct 1, 2026 onward it's $329 high-cost / $230 other.
  • Pub 1542 is outdated (last revised October 2011). Use GSA and the annual IRS notice.

Go deeper

  • FY2027 standard CONUS: $113 lodging + $68 M&IE = $181/day (GSA FTR 27-01). The FY2027 bulletin lists 295 non-standard areas, with M&IE tiers $68–$92.
  • IRS high-low (Oct 1, 2026–Sep 30, 2027): $329 high-cost / $230 other CONUS (M&IE portion $86 / $74); incidentals-only $5/day. (Notice 2026-60)
  • Per diem paid at or below the federal rate is treated as substantiated for amount. (Pub 463 (2025), ch. 6)

Watch: Per diem vs. taxable stipends

Narrated explainer · 59 seconds · spoken narration with on-screen captions

Transcript
  1. When does a travel stipend stay tax-free? It depends on three things.
  2. An accountable plan, a temporary assignment away from your tax home, and an amount at or below the federal rate.
  3. Standard CONUS rate: FY2026 $110 lodging and $68 M&IE. FY2027, from Oct 1, 2026: $113 and $68. Many cities are higher.
  4. Per diem above the federal rate is taxable wages. A nonaccountable plan means the whole amount is wages.
  5. If your total pay would be the same whether or not you travel, the per diem is wages. Ask how a local assignment changes your pay.
  6. Research, not tax advice. Confirm with a CPA or EA before filing.

What to keep

  • The rate shown on gsa.gov for your city and month, and the date you checked itFrom: Per diem card

Sources

Research, not tax advice. Confirm with a CPA or EA before filing.