Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

Federal civilian travel

Travel rules at a glance

Locate the rule behind a calculation. Each summary links to a practical explanation and identifies the relevant Federal Travel Regulation section.

Primary text: final FTR rule published and effective December 8, 2025 · Reviewed October 1, 2026

Scope of this index

This is an independent summary of ordinary federal civilian travel rules. It does not replace agency authorization, resolve a tax question or determine a contractor’s entitlement. For travel before the December 2025 rule’s effective date, check the regulation and agency policy then in force.

Rule index with official section references
TopicPractical rulePrimary reference
Qualifying travelMore than 12 hours in qualifying official travel status, away from the official station or applicable area, with per diem expenses. Other eligibility conditions still apply.§301-11.1
Lodging locationThe work activity location determines the ordinary allowance. Read the full locality definition; the hotel’s city name alone does not determine the rate.§301-11.4
Lodging costsThe ordinary lodging component reimburses eligible actual expenses within the authorized ceiling. A lower room cost does not create additional meal allowance.§301-11.19
Lodging taxesCONUS lodging taxes are separate miscellaneous expenses, limited to the taxes on reimbursable lodging costs. Tax exemption depends on the applicable tax and payment arrangement.§301-11.16
Insufficient allowanceRequest agency authorization for actual expenses or an applicable alternative location. The 300% regulatory maximum is not automatic approval and a lower amount may be authorized.§301-11.17
First and last daysFor ordinary travel of 24 hours or more, use 75% of applicable M&IE on the departure and return days. Intermediate qualifying days use the applicable full-day allowance.§301-11.20
Provided mealsDeduct the full allocated meal amount after any travel-day reduction, retaining at least incidentals. Complimentary hotel meals and common-carrier meals are excluded from this deduction rule.§301-11.21
Reduced allowancesAn agency can determine a reduced allowance in advance when expected costs are lower. There is no universal day-31 percentage applied by this directory.§301-11.22
Receipts and claimsKeep lodging receipts regardless of amount and receipts for other authorized expenses exceeding $75, subject to applicable exceptions and agency requirements. Actual-expense meal documentation has its own rule.§301-52.1; §301-11.23
Nonworkdays and returns homeRequired stays, personal leave, authorized returns and voluntary returns have different treatment. A single uninterrupted calculator total does not resolve a mixed itinerary.§§301-11.13–15

PDF links open the relevant page in the official Government Publishing Office publication. Agencies may require additional approval or documentation. Source provenance and review dates.

When the standard calculator is suitable

Use it for one qualifying CONUS work destination with 1–90 overnight stays, no personal days and ordinary lodging and M&IE treatment. It selects the rate for each date, handles a fiscal-year boundary, applies 75% travel-day meals and retains the incidental floor after meal deductions.

When a separate calculation is needed

Same-day travel requires actual times. Multiple work localities, leave, returns home, reduced agency rates, actual expense authorization and extended-stay arrangements require additional decisions that the calculator does not make. The source rate tables remain available for those cases.