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Tax & Salary

Per Diem Calculator (M&IE)

How much per diem (M&IE) do you get for a business trip? Work out the GSA meals & incidental expenses allowance with the 75% first/last-day rule — in dollars.

Examples Standard $68High-cost $925-day trip

Per Diem gesamt

$170.00

Voller Tagessatz
$68.00
An-/Abreisetag (75 %)
$51.00
Volle Tage
1
Reisetage (75 %)
2

Key facts

  • The standard CONUS M&IE rate for fiscal year 2026 is $68/day (unchanged), with higher tiers up to $92 for costly locations. The calculator takes your destination rate and applies the 75% rule.
  • The first and last day count only 75% of the M&IE rate; full days in between count the full rate. Example: 3 days at $68 = 1 full day ($68) + 2 travel days ($51) = $170.
  • Lodging is separate (on receipts up to the lodging cap). Employer-provided meals reduce the daily M&IE per the GSA breakdown — enter a reduced rate for that.

FAQ

What is the 2026 M&IE per diem rate?
The GSA standard CONUS rate for fiscal year 2026 is $68/day; costlier locations have tiers up to $92. Look up a destination’s exact rate in the GSA per-diem database.
How does the 75% rule work?
The first and last day of travel are paid at 75% of the destination M&IE rate, regardless of departure/arrival time. Full days in between count the full rate.
Does this include lodging?
No. This calculator covers M&IE only (meals + incidentals). Lodging is reimbursed separately on receipts up to the destination’s GSA lodging cap.

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