Updated October 29, 2026. Quick answer: The federal per diem rate for fiscal year 2026 (October 1, 2025 to September 30, 2026) is $178 a day (computed: $110 plus $68) in most of the continental United States, made up of $110 for lodging and $68 for meals and incidental expenses. The U.S. General Services Administration published these rates, so this is an announced number, not an estimate.
On records for a one-person business: how the per diem works for self-employed meals.
The FY 2026 standard rate
| Item | FY 2026 | Note |
|---|---|---|
| Standard CONUS rate (most places) | $178 a day | Lodging $110 plus meals and incidental expenses $68 |
| Standard lodging rate | $110 | GSA FY 2026 master rates file |
| Standard meals and incidental expenses | $68 | GSA FY 2026 master rates file |
| Meals and incidental expense tiers | $68 to $92 | GSA: last revised in FY 2025 |
GSA’s FY 2026 master rates file is headed “FY2026 Per Diem Rates”, effective October 1, 2025. It states the standard rate this way: “Standard CONUS rate applies to all counties not specifically listed.” The standard row carries $110 for lodging and $68 for meals and incidental expenses, which add to $178 a day (computed).
How FY 2026 compares with FY 2027
GSA’s FY 2027 highlights document looks back at this year: “The standard CONUS lodging rate increased from $110 to $113.” It also says the meals and incidental expense tiers “were last revised in FY 2025 and are scheduled for review in FY 2028”, so the $68 to $92 tiers applied in FY 2026 as well. See the FY 2027 per diem rates for the later year.
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 2025-54 for this period.
The IRS rules sit separately
Rev. Proc. 2019-48 is the IRS rule for using a per diem rate to prove travel costs. Notice 2025-54 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. Many 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 2027 lodging figure for travel before October 1, 2026. The standard lodging rate for FY 2026 is $110.
Related: the FY 2027 federal per diem rates, Form 2106 employee business expenses, Form 2106 vehicle expenses and mileage, Schedule 1 lines 12 to 14, and the 2026 tax brackets.
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Answer againSources
- U.S. General Services Administration, FY 2026 per diem master rates file (effective October 1, 2025): www.gsa.gov
- U.S. General Services Administration, FY 2027 per diem highlights: www.gsa.gov
- Internal Revenue Service, Notice 2025-54, 2025-2026 Special Per Diem Rates: www.irs.gov
Read from the primary documents linked above on October 29, 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.