Per Diem Calculator (Lodging and M&IE, 75% Travel Days)
Enter the trip days and your destination’s per diem rates to get the total allowance.
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Per Diem Calculator (Lodging and M&IE, 75% Travel Days) by TheCalcTools
How the Per Diem Calculator (Lodging and M&IE, 75% Travel Days) works
Under U.S. federal travel rules, travellers get 75% of the M&IE rate on the first and last day of travel and the full rate on the days in between. Lodging is paid per night up to the locality’s maximum, usually based on actual cost.
Companies often copy the GSA rates, but their own policy may differ, for example by deducting meals that are provided. Change the travel-day share to match your policy.
The formula
Worked example
Using the default values shown in the calculator:
| Travel days (calendar days, including the first and last) | 5 |
|---|---|
| M&IE rate per full day | $68 |
| Lodging rate per night | $110 |
| Travel-day M&IE share | 75 % |
- A 5-day trip at $68 M&IE: 2 × $51 + 3 × $68 = $306.00.
- Plus 4 nights at $110 = $440.00, a total of $746.00.
Result:
| Total per diem | $746.00 |
|---|---|
| Meals and incidentals (M&IE) | $306.00 |
| Lodging | $440.00 |
| First and last day M&IE (each) | $51.00 |
Frequently asked questions
Is per diem taxable?
In the U.S., per diem paid under an accountable plan at or below federal rates is generally not taxable income. Check your employer’s plan and IRS Publication 463.
What if the trip is one day?
Federal rules pay no per diem for trips of 12 hours or less; longer same-day trips get 75% of the M&IE rate. This calculator uses 75% for a one-day trip.
Sources and further reading
- U.S. GSA: Per diem rates
- GSA: Frequently asked questions, per diem
- IRS Publication 463: Travel, gift and car expenses
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This calculator gives estimates for information only. Check important results independently before you rely on them. See our disclaimer.