M&IE Rates
Pick an M&IE level or a city and see how the daily GSA meals and incidental expenses rate splits into breakfast, lunch, dinner and incidentals, what you get on travel days, and what is left when a meal is provided.
Free · runs in your browser · nothing is uploaded
Recent
Your last 10 settings, saved only in this browser. Nothing is uploaded.
M&IE rates are the meals and incidental expenses part of a GSA per diem rate, everything except lodging. They come in five levels for the continental United States: $68, $74, $80, $86 and $92 a day. Each level is split by GSA into breakfast, lunch, dinner and incidentals, so that the right amount can be taken off when a meal is already provided. Choose a level, or search a city to see its level.
On the days you leave and return you receive 75% of the M&IE amount. The table in the guide shows all five levels, and the tool shows the one for your destination together with the amount left after provided meals. Meals on a plane or a train and free hotel breakfasts do not count as provided meals under the GSA rules.
How to use the M&IE rates breakdown
- Pick the M&IE amount, or search for a city. The city search sets the amount for you, for example Atlanta gives $86 and Chicago $92.
- Read the big numbers: the full-day M&IE, the 75% amount for a travel day, and what remains if you tick meals.
- Tick the meals that were provided, for example breakfast included in a conference fee. The amount of each ticked meal is deducted from the full day.
- Read the breakdown table for the share of each part, and the table of all five levels for comparison.
- Use the per diem calculator to apply the level to a whole trip.
Meal deductions on this page are for a full day of travel. If the meal is provided on a day of departure or return, check your travel rules before you combine the 75% rule with the deduction. 6. Compare your result with the five-level table under the tool if you want to see how a different destination would change the numbers.
Not tax advice. DiemWise applies published rates and rules; check your own case with a tax professional.
Data used: GSA M&IE breakdowns (CONUS) (effective 2026-10-01, expires 2027-09-30, last checked 2026-10-24); GSA per diem rates FY2027 (continental U.S.) (effective 2026-10-01, expires 2027-09-30, last checked 2026-10-24). All sources and dates.
| M&IE total | Breakfast | Lunch | Dinner | Incidentals | First and last day (75%) |
|---|---|---|---|---|---|
| $68 | $16 | $19 | $28 | $5 | $51.00 |
| $74 | $18 | $20 | $31 | $5 | $55.50 |
| $80 | $20 | $22 | $33 | $5 | $60.00 |
| $86 | $22 | $23 | $36 | $5 | $64.50 |
| $92 | $23 | $26 | $38 | $5 | $69.00 |
What does each M&IE level contain?
The table above gives all five. Incidentals, such as tips for porters and hotel staff, are $5 at every level, so the extra money in a higher level goes to the meals: breakfast grows from $16 to $23, lunch from $19 to $26 and dinner from $28 to $38.
Which destinations have which M&IE level in FY2027?
Of the 295 listed destinations, 17 are on the $68 level, 70 on $74, 104 on $80, 71 on $86 and 33 on $92. Everywhere that is not listed is on $68 (the standard rate). Destinations on $92 include New York City, Washington DC, Chicago, San Francisco, Seattle, Boston, Miami, Philadelphia and Aspen. Atlanta is on $86.
How much is the first and last day of travel?
Three quarters of the level: $51.00, $55.50, $60.00, $64.50 and $69.00 for the five levels. A one-day trip counts as both travel days at once.
What do I deduct when a meal is provided?
The amount of that meal from the table. If a hotel gives you free breakfast on a $92 day, you subtract $23 and have $69 left. Meals provided by a common carrier, such as an airline, and complimentary meals provided by a hotel do not reduce the allowance, according to the GSA page. Check the Federal Travel Regulation for your case; for a private employer, your policy decides.
What about M&IE for the self-employed?
The IRS allows the self-employed to use the federal M&IE rate as a standard meal allowance, with a 50% limit. The home page calculator has a self-employed view that applies that limit.
How is M&IE above $265 split?
The GSA page gives a different rule for foreign and other areas whose M&IE is above $265: 15% to breakfast, 25% to lunch, 40% to dinner and the rest to incidentals. That does not apply to the five continental levels on this page.
Why does the first and last day get exactly 75%?
Because the federal travel rules say so for the days you leave and come back, whatever the time you set out or arrive. It is a fixed share, not a count of hours. For the self-employed, IRS Publication 463 also allows a three-quarters share on partial days of travel. A one-day trip is both a first and a last day, so it is paid at 75% once.
How this tool works and where the numbers come from
The five continental U.S. M&IE levels and their breakdown are copied from the GSA M&IE breakdowns page (read on 24 October 2026). Every M&IE amount in the FY2026 and FY2027 files is one of these five levels, which the tests check. The first and last day of travel is 75% of the full amount. For provided meals, the amount of each meal is deducted from the full-day amount.
Sources
- GSA, Per diem files (FY2027 and FY2026 rates) (FY 2027 rates published 2026-09-03) · checked
- GSA, M&IE breakdowns (page last updated 2026-10-27) · checked
Frequently asked questions
What does M&IE mean?
Meals and incidental expenses: the daily allowance for food and small costs like tips, not for lodging.
What are the M&IE rates for 2027?
$68, $74, $80, $86 or $92 a day, depending on the destination. The standard rate is $68.
How much of M&IE is for breakfast?
It depends on the level: $16 at $68 up to $23 at $92. Dinner is the biggest part, $28 to $38.
Can I deduct a meal I paid for myself?
No. You deduct only meals that were provided to you, for example by a host or inside a registration fee. A meal you bought is covered by the allowance itself.
Is M&IE the same all year?
At every destination in the FY2026 and FY2027 files, yes. Lodging has seasons, M&IE does not.
Where is the breakdown from?
From the GSA M&IE breakdowns page, read on 24 October 2026. The page text still mentions FY2025, but its five levels are the ones used in the FY2026 and FY2027 files.
Do I get incidentals if the hotel gives me breakfast?
Yes. Only the meals you tick are deducted. Incidentals of $5 stay in the remainder.
What is the M&IE of a place that is not on the GSA list?
The standard rate: $68 a day for FY2027.
- Per diem calculator: apply an M&IE level and lodging to a whole trip.
- GSA per diem rates: find the M&IE level of any destination.
- Federal per diem rates: see the M&IE column for all destinations.
- Per diem rates 2026: last fiscal year, with the same five levels.
- Per diem rates Washington DC: a $92 M&IE destination.
- Per diem rates Atlanta: an $86 destination.