Per diem rates change with the federal fiscal year and vary by destination, so the question for an employer is less what the rate is than which rate applies to this trip and where to find it. This page is for the owner pricing business travel in 2026: the standard rate for meals and incidental expenses in the continental United States, its breakdown by meal, the rule for the first and last day, and how to look up a destination that carries a higher rate. The travel expense report tool on this site prices a trip from the dates and the rate you enter.
The standard rate and its breakdown
The General Services Administration's standard rate for meals and incidental expenses in the continental United States is $68 per day, broken down as breakfast $16, lunch $19, dinner $28 and incidentals $5. The breakdown matters when a meal is provided: a conference lunch, for example, is deducted from the day's allowance at its breakdown figure. The GSA page linked below is the source.
The first and last day
Travel days are paid at a reduced rate because the traveller is not away for the whole day: the first and last day of travel is paid at $51 against the $68 standard rate. A three-day trip is therefore two travel days at $51 and one full day at $68, not three days at $68. The travel expense report tool here applies the reduction from the dates.
Localities that carry a higher rate
Many cities and counties carry a rate above the standard because meals cost more there. The GSA lookup gives the rate for a destination and a date; the employer uses the rate for the locality where the traveller stops for the night. State in the policy that the GSA locality rate applies, so the traveller knows which figure to expect.
Lodging is a separate rate
The meals and incidentals rate does not include the hotel. GSA publishes a separate lodging rate per locality, and many small businesses reimburse lodging at actual cost against receipts instead. Whichever the policy chooses, the two are kept apart on the claim.
Applying the rates
The traveller submits dates, destinations and business purpose. The employer pays the meals and incidentals rate per day, reduced on the first and last days, deducts provided meals at the breakdown figure, and reimburses lodging separately. Under an accountable plan the allowance stays out of wages provided it does not exceed the federal rate. The expense policy builder on this site drafts the section; PerDiemDesk Pro, at $4 per month for the whole team, keeps the claims.
Questions people ask about per diem rates 2026
What is the standard per diem rate for meals in 2026?
The GSA standard meals and incidentals rate for the continental United States is $68 per day, with the first and last travel day at $51.
How do I find the per diem rate for a specific city?
Use the GSA lookup for the locality and the travel date; the rate follows where the traveller stays overnight.
Does per diem include the hotel?
No. Lodging has its own GSA rate per locality, or is reimbursed at actual cost per the policy.