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Per diem calculator by Zoho Expense
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Per diem calculator 2026 for USA

Use our free per diem calculator to estimate hotel, meal, and incidental expenses using accurate state-specific rates. Simplify business travel planning and employee reimbursements with reliable per diem estimates.

Calculate your travel per diem rate

What is per diem?

Per diem refers to daily allowances given to employees traveling for business. Per diem reimbursement rates in the USA are determined by the government for federal employees, but these rates are commonly followed by most organizations when setting or calculating per diem. Per diem allowance rates include lodging, meals, and incidental expenses.
Lodging expenses in per diem

Lodging

This refers to the costs for your hotel or stay during the time of your business trip. The allowance is granted only if the expense is incurred. This means that employees must furnish an invoice for their stay and cannot be granted the allowance if they choose to stay with a friend or relative.
Meal expenses in per diem

Meals

This expense includes breakfast, lunch, and dinner expenses incurred during the trip.
Incidental expenses in per diem

Incidental expenses

The Federal Travel Regulation Chapter 300, Part 300-3, defines incidental expenses as "Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships."

Note: Meals and incidentals are commonly grouped together and referred to as M&IE rates when calculating per diem.

Learn how to automate per diem management with Zoho Expense.

Per diem regulations established by the government

Calculating per diem as per GSA rates

The per diem rates established by government agencies are fundamentally applicable to federal employees and are often adopted by most organizations. While many companies stick to the federal rates and keep it simple, organizations have the freedom to choose their own per diem rates. Although, it is important to note that the per diem allowance amount excess of those stated by the government is taxable. Per diem paid in excess of the federal stated allowances are treated as wages, and employment taxes are levied.

Per diem regulations in the USA are set by different agencies as per the travel destination

  • For the continental US region (also known as CONUS), the US General Services Administration, or US GSA, publishes per diem rates. These are usually revised and published every year on October 1.

  • For non-foreign US regions (also known as OCONUS), that include Alaska, Hawaii, and more, the US Department of Defense is responsible for publishing per diem rates.

  • For all foreign travel regions, the US Department of State is responsible for setting per diem rates.

  • As for the taxation limits, criteria, and beneficiaries, the Internal Revenue Service is the responsible agency and manages the same.

  • As these agencies evaluate and update the lodging, meals and incidentals (M&IE) rates for each region, they publish the same for the public to refer to here.

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