Per Diem Calculator
Add up the travel allowance for a trip: lodging for each night plus meals and incidentals for each day, with part days, meals provided and more than one stop.
4 days and 3 nights away.
Use your employer's rates, or look them up: US cities on the GSA per diem lookup, other countries on the US State Department foreign rates.
Moving on during the trip? Add each new place from the first night you sleep there.
US federal rule (GSA / Federal Travel Regulation): 75% of M&IE on the day you leave and the day you return. Same-day trips only count when over 12 hours.
Or tick single meals in the day-by-day table below.
Day-by-day table
Tap B, L or D on a day when that meal was provided, or the bed to say you didn't claim lodging that night.
| Day | Lodging | M&IE | Meals given | Total |
|---|
Meal breakdown for your rates
| M&IE rate | Breakfast | Lunch | Dinner | Incidentals | Part day |
|---|
How your per diem is worked out
Per diem = nights × lodging rate + days × meals & incidentals rate (part days at a lower %).
- 1
Days and nights
4 days, 3 nights2 full + 2 part
- 2
Lodging
3 × $110= $330
- 3
Meals & incidentals
2 × $68+ 2 × $51 (75%)= $238
- 4
Your per diem
$330 + $238= $568
Read more: the formula, a worked example, the US meal breakdown, UK rates and where to look up rates
A per diem ("per day" in Latin) is a fixed daily allowance for business travel. Instead of keeping every receipt, you're paid a set amount for each night of lodging and each day of meals and incidentals (M&IE): tips, small fees and similar costs. This calculator works with any rates and any currency.
The formula
lodging = nights away × lodging rate (for each stop)
M&IE for a full day = M&IE rate of the place you sleep that night
M&IE for the first and last day = M&IE rate × part-day % (US federal: 75%)
M&IE for a day = that amount − meals provided (never below the incidentals)
per diem = lodging + all M&IE + mileage + other costs
still to pay = per diem − advance
Worked example
You leave on 2 November 2026 at 08:00 and come back on 5 November at 18:00: 4 days and 3 nights. Lodging is $110 a night and M&IE is $68 a day, the US standard rate for FY2026.
- Lodging: 3 nights × $110 = $330.
- M&IE on the 2 full days: 2 × $68 = $136.
- M&IE on the first and last days: 75% × $68 = $51, so 2 × $51 = $102.
- M&IE in all: $136 + $102 = $238.
- Per diem: $330 + $238 = $568, or $142 a day on average.
If lunch is provided on day 2, take off $19: that day pays $68 − $19 = $49 and the total falls to $549.
US M&IE breakdown (FY2026, GSA)
When a meal is provided (a conference lunch, a hotel breakfast included in the room rate), its value comes off that day's M&IE. GSA sets these values for each US M&IE rate:
| M&IE | Breakfast | Lunch | Dinner | Incidentals | First / last day (75%) |
|---|---|---|---|---|---|
| $68 | $16 | $19 | $28 | $5 | $51.00 |
| $74 | $18 | $20 | $31 | $5 | $55.50 |
| $80 | $20 | $22 | $33 | $5 | $60.00 |
| $86 | $22 | $23 | $36 | $5 | $64.50 |
| $92 | $23 | $26 | $38 | $5 | $69.00 |
Source: GSA M&IE breakdown. For rates not in this table (other currencies or foreign rates), the calculator splits the rate in the same shares as the $68 row (about 24% breakfast, 28% lunch, 41% dinner, 7% incidentals). Choose "My own amounts" if your employer uses different values.
US rules used
- First and last day: 75% of the M&IE rate (Federal Travel Regulation 301-11.101).
- Same-day trips: M&IE only when away for more than 12 hours, at 75%, with no lodging.
- Moving between places: M&IE follows where you sleep that night; the last day uses the last place you stayed.
- Lodging is usually paid as what you actually spend, up to the lodging rate. This calculator shows the most you can claim.
- Mileage: the IRS standard rate for business driving in 2026 is 72.5 cents a mile (IRS). Employers outside the US use their own rate per km or mile.
UK: HMRC benchmark scale rates
In the UK, employers can pay day subsistence without receipts at HMRC's benchmark rates when the trip qualifies:
| UK (HMRC) | Most you can pay |
|---|---|
| Away 5 hours or more | £5 |
| Away 10 hours or more | £10 |
| Away 15 hours or more and still away at 8pm | £25 |
| Late evening meal (work runs past 8pm) | £15 |
Source: HMRC Employment Income Manual. To use these, pick £ GBP, set lodging to 0 and choose "My own %" or "By hours away" for part days, or simply type the rate that fits each day.
Gulf countries and everywhere else
Qatar, the UAE, Saudi Arabia and most other countries have no single public per diem table: each employer (or a government's own travel rules) sets its rates. Type your company's daily lodging and meals rates in your own currency and choose the part-day rule your policy uses.
Where to look up rates
- GSA per diem rates: every US city and county, by fiscal year (1 October to 30 September).
- US State Department foreign per diem rates: rates for cities outside the US.
- DoD Defense Travel Management Office: military and overseas US rates.
Rules and rates change: GSA updates US rates every October and the IRS sets a new mileage rate each year. Whether per diem is taxed depends on your country and your employer's plan. This calculator is a guide, not tax advice.
Common questions
How do you calculate per diem?
Multiply the nightly lodging rate by the nights away, and the daily meals & incidentals (M&IE) rate by the days away, then add them. Under the US federal rule the first and last days get 75% of M&IE. A 3-night trip at $110 lodging and $68 M&IE is 3 × $110 + 2 × $68 + 2 × $51 = $568.
Why do I only get 75% on the first and last day?
Under the US Federal Travel Regulation you are only travelling for part of the day you leave and the day you come back, so you get 75% of the M&IE rate on those days. On a $68 rate that is $51. Many companies copy this rule; others pay a full day or pay by hours away.
What happens to per diem when meals are provided?
You take the value of each meal provided off that day's M&IE. On the US $68 rate a breakfast is worth $16, lunch $19 and dinner $28. You always keep the $5 incidentals part, so a full day with every meal provided still pays $5.
Do I get per diem for a day trip?
Under the US federal rule a same-day trip earns no per diem unless you are away for more than 12 hours; then you get 75% of the M&IE rate and no lodging. Many employers have their own day-trip rules, so check your travel policy.
Where do I find the per diem rate for a city?
For US cities use the GSA per diem lookup at gsa.gov/perdiem. For other countries the US State Department publishes foreign per diem rates, and the US Defense Travel Management Office covers military travel. Outside the US, use your employer's rates or your tax authority's published rates.
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