For travel from October 1, 2026, through September 30, 2027, GSA’s FY 2027 CONUS schedule applies. The standard lodging rate is $113 and standard meals and incidental expenses rate is $68; many locations have different rates. GSA’s bulletin identifies 295 nonstandard locations. [1]
Use the work location and travel dates
GSA generally bases reimbursement on the work location, with specified exceptions when lodging is unavailable there. Seasonal lodging rates, locality boundaries, partial travel days, and provided meals can affect the payable amount. A single national daily total is not correct for every trip. [2]
Know which agency sets the rate
GSA sets CONUS rates. The Department of Defense sets relevant nonforeign rates outside CONUS, while the Department of State sets foreign rates. Use the schedule for the actual destination and period. [2]
Private-employer use is a separate question
A private employer can use federal rates in a reimbursement policy, but the GSA schedule does not itself require every private employer to pay that amount. Tax treatment depends on the reimbursement arrangement and substantiation rules, not simply calling a payment “per diem.” IRS Publication 463 explains travel reimbursements. [3]
For example, a flat daily allowance without required business-travel substantiation may have different tax consequences from a properly administered accountable-plan payment.
Keep the trip record
Record dates, destination, business purpose, lodging receipts where required, provided meals, and the employer’s approval. Check whether a trip crosses a fiscal-year boundary.
A lodging ceiling is not always a flat cash entitlement
Federal travel rules distinguish lodging reimbursement from the meals-and-incidental allowance and contain conditions for partial travel days and meals provided. A private employer’s policy can follow different contractual or legal requirements. Do not simply add the published daily figures and assume that sum must be paid for every calendar day, regardless of expenses or authorization. [1] [2]
Check locality and seasonal dates when a trip spans multiple destinations. A hotel being in a higher-rate area does not automatically move the work location’s allowance. For taxes, retain time, place, business purpose, and the employer’s required accounting; an allowance’s name does not itself establish an accountable plan. Self-employed and related-party situations can have additional rules. IRS Publication 463 should be used for the actual reimbursement arrangement rather than treating the GSA schedule as a universal tax deduction. [3]
See witness fees and travel allowances and military housing allowances. Different government allowances are not interchangeable reimbursement systems.
Primary sources
- GSA: FY2027 Per Diem Bulletin FTR27-01
- GSA: Per Diem Rates
- IRS Publication 463: Travel, Gift, and Car Expenses
Sources checked: October 31, 2026.