Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

Source directory

Official sources by question

The responsible authority depends on where you travel and what you need to verify. Use this index to reach the official source for each subject.

Scope reviewed October 1, 2026 · External links open the publishing authority’s website

U.S. General Services Administration

CONUS lodging and meal rates

48 contiguous states and Washington, DC. Use the locality definition and travel fiscal year.

GSA rate lookup

Browse our CONUS directory

U.S. General Services Administration

Original rate workbooks and ZIP files

Published editions and download files. The ZIP dataset may associate one value with several localities.

GSA per diem files

Our snapshots, hashes and CSV files

U.S. General Services Administration

Meal allocations and deductions

Breakfast, lunch, dinner, incidental and travel-day amounts. Select the CONUS table for this directory.

GSA M&IE breakdown

View the CONUS meal table

GSA / Government Publishing Office

Federal civilian travel rules

The final FTR rule effective December 8, 2025. Check agency policy and subsequent changes for a specific claim.

Official FTR publication (PDF)

Find a rule by topic

GSA SmartPay / state taxation authorities

State tax exemption requirements

State sales tax and eligible payment arrangements. County and local taxes can require separate checks.

SmartPay state tax directory

State summaries, conditions and official forms

Department of Defense — Defense Travel Management Office

Alaska, Hawaii and U.S. territories

Non-foreign OCONUS rates. These destinations are outside the CONUS data and calculator provided here.

DTMO per diem information

Understand CONUS and OCONUS

U.S. Department of State

Foreign travel destinations

Foreign per diem rates and effective dates. Do not apply the CONUS meal allocation or lodging-tax treatment by assumption.

State Department foreign per diem

Choose the correct rate authority

U.S. General Services Administration

How lodging rates are developed

Hotel selection, historical average daily rates and seasonal periods. A rate ceiling is not a live room quote.

GSA lodging methodology

Government hotel rates vs per diem