FullCalculator

Per Diem Calculator

Per Diem Allowance

Calculate total per diem for a business trip

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M&IE Breakdown

Break down the meals and incidentals rate by meal

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Formula

Total Per Diem = (Lodging Rate × Nights) + (M&IE Rate × Full Days) + (M&IE × 75% × First/Last Days) | First/Last day meals are typically 75% of the full M&IE rate

Frequently Asked Questions

What is per diem?
Per diem (Latin for 'per day') is a daily allowance for travel expenses including lodging, meals, and incidental expenses (tips, fees). The GSA sets standard rates that vary by location. Per diem simplifies expense tracking and reimbursement.
What are the GSA per diem rates?
GSA rates vary by city. The standard CONUS rate is $107 for lodging and $64 for M&IE. High-cost cities like NYC, SF, and DC have much higher rates. Rates are updated annually on October 1st. Check gsa.gov for current rates.
Is per diem taxable?
Per diem paid at or below the federal rate is NOT taxable if the employee provides an expense report. If per diem exceeds the federal rate, the excess is taxable income. If no expense report is filed, the entire amount is taxable.

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