Sources and Dates
Last updated 2026-10-24
Every rate and rule on DiemWise comes from one of the sources below. The table lists what we took from each, the date the rates take effect, the date they expire and the day we last checked the source. A calculator page shows a warning when its rates are past their expiry date.
| Source | Numbers taken from it | Effective | Expires | Last checked | Status |
|---|---|---|---|---|---|
| GSA per diem rates FY2027 (continental U.S.) | Lodging and M&IE rates for 295 CONUS destinations and the standard rate 113 / 68 (lodging / M&IE), effective 1 Oct 2026 to 30 Sep 2027. | 2026-10-01 | 2027-09-30 | 2026-10-24 | Current. US federal government work, public domain (17 USC 105) |
| GSA per diem rates FY2026 (continental U.S.) | FY2026 rates for 296 CONUS destinations and the standard rate 110 / 68, shown on the per diem rates 2026 page and for comparison with FY2027. | 2025-10-01 | 2026-09-30 | 2026-10-24 | Expired 2026-09-30. US federal government work, public domain (17 USC 105) |
| GSA M&IE breakdowns (CONUS) | The five M&IE tiers 68, 74, 80, 86 and 92 with their breakfast, lunch, dinner and incidentals amounts; first and last day of travel at 75%. The page text still mentions FY2025; the CONUS tiers on it are the five totals that occur in the FY2026 and FY2027 files (checked). | 2026-10-01 | 2027-09-30 | 2026-10-24 | Current. US federal government work, public domain (17 USC 105) |
| IRS Publication 463, Travel, Gift, and Car Expenses | Rules for the self-employed role: meals only at the M&IE rate, 75% on the first and last day, 50% deductible, no standard lodging amount (actual cost with receipts). No fixed expiry: the IRS republishes the publication each tax year. Check the current edition. | per edition | none fixed | 2026-10-24 | Current. US federal government work, public domain (17 USC 105) |
| Germany: Verpflegungspauschale, domestic (Inland) | 28 EUR for 24 hours, 14 EUR for arrival/departure days and absences over 8 hours; meal deduction 20% / 40% / 40% of the 28 EUR. | 2026-01-01 | 2026-12-31 | 2026-10-24 | Current. Amtliches Werk (par. 5 UrhG) |
| Germany: Verpflegungspauschale, abroad (Ausland), BMF letter of 5 Dec 2025 | 24-hour and arrival/departure rates for 175 countries and 48 cities (214 table rows); unlisted countries use Luxembourg. | 2026-01-01 | 2026-12-31 | 2026-10-24 | Current. Amtliches Werk (BMF letter, par. 5 UrhG): free to reuse; PDF kept in repo |
How we keep it current
- GSA rates change on 1 October each year. GSA publishes the new flat file in the weeks before, and we load it and rerun the tests.
- German allowances change on 1 January; the Federal Ministry of Finance (BMF) publishes the letter in the weeks before.
- The IRS republishes Publication 463 each tax year.
If you find a number that disagrees with its official source, write to support@diemwise.com with the page, the place and the date. See also the credits and licences.
Not tax advice: these are published rates and rules, applied to the dates you enter. Your own case may differ.