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Federal Per Diem Rates FY 2027: $181 a Day Standard Rate

Updated October 28, 2026. Quick answer: The federal per diem rate for fiscal year 2027 is $181 a day in most of the continental United States: $113 for lodging plus $68 for meals and incidental expenses (computed: $113 plus $68). The U.S. General Services Administration published the FY 2027 rates, so this is an announced number, not an estimate. The standard lodging rate rose from $110 to $113, and 295 areas have higher rates.

More on the 2026 tax figures: the FY 2026 federal per diem rates.

The FY 2027 standard rate

ItemFY 2027Note
Standard CONUS rate (most places)$181 a dayLodging $113 plus meals and incidental expenses $68
Standard lodging, change from last year$113, up from $110GSA FY 2027 per diem highlights
Meals and incidental expense tiers$68 to $92Not revised for FY 2027
Non-standard areas295Rates higher than the standard rate

GSA gives the standard rate as $181 a day, made up of $113 for lodging and $68 for meals and incidental expenses, and says it “applies to most of CONUS”. “For fiscal year (FY) 2027, there are 295 non-standard areas (NSAs) that have per diem rates higher than the standard rate.”

What changed from FY 2026

GSA reported: “The standard CONUS lodging rate increased from $110 to $113.” The meals and incidental expense tiers stayed where they were, and the document says they “were last revised in FY 2025 and are scheduled for review in FY 2028”, with tiers of $68 to $92. One area changed category: “Allentown, PA, which was an NSA in FY 2026, moved into the standard CONUS rate category.”

Who the rates are for

GSA describes the rates this way: “GSA establishes the per diem rates for the continental United States (CONUS), which includes the 48 contiguous states and the District of Columbia.” “Federal agencies use the per diem rates to reimburse their employees for subsistence expenses incurred while on official travel.” They are federal reimbursement rates. The IRS publishes its own per diem figures for private employers each year, including a high-low method, in Notice 2026-60.

The IRS rules sit separately

Rev. Proc. 2019-48 is the IRS rule for using a per diem rate to prove travel costs. Notice 2026-60 describes it as one that “provides rules for using a per diem rate to substantiate, under § 274(d) of the Internal Revenue Code and § 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home”. Check the notice for the rates an employer may use for tax purposes.

Common mistakes

  • Using the federal standard rate for every city. 295 areas have higher rates than the standard rate.
  • Treating the federal rate as the IRS high-low rate. The IRS publishes its own figures in a separate notice.
  • Using the FY 2026 lodging figure of $110. The standard lodging rate for FY 2027 is $113.

Related: Form 2106 employee business expenses, Form 2106 vehicle expenses and mileage, Schedule 1 lines 12 to 14, and the 2027 tax numbers.

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Sources

  • U.S. General Services Administration, FY 2027 per diem highlights: www.gsa.gov
  • Internal Revenue Service, Notice 2026-60, 2026-2027 Special Per Diem Rates: www.irs.gov

Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.

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