Per diem basics
These pages answer the basic questions: what is the rate for a place, what did it change from last year, what is inside M&IE, and what does Germany allow.
Last updated 25 October 2026.
Tools in this group
- GSA Per Diem Rates — Search a city, county or state and see the GSA lodging rate for every season, the M&IE rate and its breakfast, lunch and dinner split. Switch between fiscal year 2027 (from 1 October 2026) and 2026.
- 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.
- Per Diem Rates 2026 — Search any city for its GSA rate in fiscal year 2026, which ran from 1 October 2025 to 30 September 2026. Rates changed on 1 October 2026: the FY2027 rates now apply, and one click shows what changed for your destination.
- Per Diem Rates Germany — The German travel meal allowance (Verpflegungspauschale) for 2026: 28 EUR for 24 hours at home and the official rate for every country and city abroad, with the 20, 40 and 40 percent deduction for meals provided. These are German tax rates, not US rates.