Per diem calculator. US, UK, Singapore, Dubai, Mumbai.

Per diem (Latin for "per day") is a daily allowance paid to employees for travel-related expenses — typically lodging, meals, and incidentals. Instead of reimbursing actual receipts for every meal and minor expense, employers pay a fixed amount per day of business travel. Per diem simplifies administration, removes receipt collection burden, and provides predictability. The US has the most prescriptive system through GSA; UK uses HMRC scale rates; Australia uses ATO reasonable amounts; other countries use industry norms or company policies.

Per diem is calculated based on three components: lodging (hotel cost, usually with a daily cap), meals and incidental expenses (M&IE — a daily flat rate), and number of travel days. For US travel: M&IE × travel days, but with the 75% rule applied to first and last days. Lodging applies to overnight stays only — no lodging on departure day. For a 4-day trip to NYC: $314 × 3 nights lodging + $79 × 2 full days M&IE + $79 × 75% × 2 partial days = $1,218.50 total.

The Standard CONUS (Continental United States) per diem rate is the GSA's default rate for cities not specifically listed in the high-cost area schedule. For FY 2026 (October 2025 – September 2026), the Standard CONUS lodging rate is $110/night and the Standard CONUS M&IE rate is $68/day — totaling $178/day for a typical full travel day. About 80% of US destinations use the standard rate; the remaining 20% (high-cost cities like NYC, SF, DC, Boston) have specific higher rates published by GSA.

The 75% rule applies to GSA federal travel and is widely adopted by private companies that benchmark against GSA. On the first day of travel and the last day of travel, M&IE is reimbursed at 75% of the standard daily rate — not the full rate. Reasoning: travelers aren't on travel status the full day on departure or arrival days. Example with NYC ($79 M&IE rate): first day = $79 × 75% = $59.25, full days = $79, last day = $59.25. The calculator above applies this automatically when the "75% rule (GSA standard)" toggle is selected.

For US: per diem at or below the GSA-published rates is excluded from taxable income (under IRS Accountable Plan rules). Per diem above GSA rates is taxable as additional wages on the excess amount. UK: HMRC scale rates at or below published amounts are similarly tax-free. AU: ATO reasonable amounts at or below benchmarks are tax-free. International: per diem at "reasonable" amounts (using destination country's standard) is generally tax-free. The key is that the company has a documented per diem policy and follows it consistently.

M&IE stands for "Meals and Incidental Expenses." It's the GSA per diem component that covers daily meals (breakfast, lunch, dinner) plus incidentals like tips, taxis to/from meal venues, and minor personal expenses. Standard CONUS M&IE for FY 2026 is $68/day, breaking down as: $20 breakfast, $23 lunch, $20 dinner, $5 incidentals. M&IE is paid without receipt requirements — employees keep any unspent portion. This is different from lodging, which requires receipts up to the daily cap.

Yes — and this is what the 75% rule addresses. First and last days of travel are partial days (employees aren't on travel status the full day), so GSA pays 75% of the standard M&IE rate. For very short trips (single-day travel without overnight stay), only M&IE applies (no lodging) and the 75% rule applies to the single travel day. Some companies adjust this to use 100% M&IE for single-day trips with significant duration. Document the policy clearly and apply consistently.

Per diem: fixed daily allowance paid regardless of actual spending. Employee can spend less and keep the difference; can spend more and pay the difference. No receipts required for the M&IE portion (lodging requires receipts up to the cap). Actual expense reimbursement: receipts required for every meal and incidental expense. Employer reimburses actual amounts up to a per-day cap or specific category caps. More administrative overhead but more cost control. Many companies use per diem for shorter trips and actual expense reimbursement for longer assignments.

For FY 2026, top US business destinations: New York City (lodging $314 peak/night, M&IE $79/day), San Francisco ($279, $79), Boston ($260, $79), Washington DC ($267, $79), Chicago ($216, $74), Los Angeles ($194, $74). Standard CONUS for most other US cities: $110 lodging, $68 M&IE. Rates update each October 1 for the new fiscal year. Use the calculator above which reflects FY 2026 rates, or check gsa.gov/travel directly for the complete published schedule.