Per Diem Rates for 2027
The rates for 2027 travel through September 30 are already set: they are the FY2027 figures that took effect on October 1, 2026. Travel from October 1, 2027 will use FY2028 rates, which have not been published yet.
FY2027 rates against FY2026
| Rate | FY2026 | FY2027 (applies Jan–Sep 2027) |
|---|---|---|
| GSA standard lodging, per night | $110 | $113 |
| GSA standard M&IE, per day | $68 | $68 |
| GSA standard daily total | $178 | $181 |
| GSA M&IE tiers for listed localities | $68–$92 | $68–$92 |
| IRS high-low: high-cost locality, per day | $319 | $329 |
| IRS high-low: other CONUS locality, per day | $225 | $230 |
| IRS high-cost threshold | $272 | $280 |
| Transportation industry M&IE, CONUS / outside | $80 / $86 | $80 / $86 |
| Incidental expenses only, per day | $5 | $5 |
Sources: GSA Per Diem Bulletin FTR 27-01 (Federal Register, September 10, 2026) for the GSA rows; IRS Notice 2026-60, sections 3 to 5, for the IRS rows.
Using the 2027 rates
Look up listed cities on GSA
Non-standard areas have their own lodging maximum, sometimes varying by month, and their own M&IE tier. The standard rate covers everywhere else in CONUS.
Or use the two IRS high-low rates
An employer can pay one rate for high-cost localities and one for the rest of CONUS instead of tracking every city, and the allowance is still treated as substantiated.
Self-employed: meals, not lodging
The M&IE rate can stand in for meal receipts, subject to the business-meal limit. There is no standard lodging amount; lodging is deducted at actual cost.
Late 2026 trips
For October to December 2026, Rev. Proc. 2019-48 lets a payor keep the FY2026 rates instead of these, if it does so consistently. See the 2026 per diem rates.
Car travel is claimed separately at the standard mileage rate; see the IRS mileage rate for 2027 and the mileage deduction calculator.
Frequently asked questions
What is the GSA per diem rate for 2027?
The FY2027 standard rate applies to 2027 travel through September 30: $113 a night for lodging plus $68 a day for meals and incidental expenses, $181 in total. It took effect on October 1, 2026. Cities GSA lists as non-standard areas have a higher lodging maximum and an M&IE tier between $68 and $92.
How much did per diem go up for 2027?
Standard lodging rose by $3, from $110 to $113, after GSA froze rates for FY2026. M&IE did not change. On the IRS side, the high-low rates rose from $319 and $225 to $329 and $230, and the high-cost threshold from $272 to $280.
When will the per diem rates for October 2027 be published?
The FY2028 rates, which cover travel from October 1, 2027, are not out yet. GSA has published its bulletin in August or September in recent years, and the IRS special per diem notice follows in the last third of September. This page adds them when they are released.
What are the IRS high-low per diem rates for 2027?
Under IRS Notice 2026-60, $329 a day for travel to a high-cost locality and $230 for any other locality in CONUS, of which $86 and $74 are treated as meals. A locality is high-cost when its federal per diem rate is $280 or more; the notice lists them, some only for part of the year.
Are per diem payments taxable in 2027?
An allowance paid under an accountable plan and no higher than the federal rate for the place and dates of travel is not wages. The trip still has to be substantiated for time, place and business purpose, and excess advances must be returned. Anything paid above the federal rate and not returned goes on the W-2, and a payment under a nonaccountable plan is taxable in full (IRS Publication 463).
Sources
Related Calculators
Per Diem Rates 2026
GSA standard lodging and M&IE rates for FY2026 and FY2027, plus IRS high-low and transportation industry rates
IRS Mileage Rate & Deduction Calculator
Split 2026 rates (Jan–Jun vs Jul 1 on), full rate history, standard vs actual
Self-Employment Tax
15.3% on 92.35% net, 12.4% SS to wage base, deductible half
1099 Tax Calculator
Self-employment tax + QBI deduction + quarterly estimated
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