Per Diem RatesFY 2027 federal travel allowances

Meals and incidentals: the five tiers, state by state

Every non-standard area pays meals and incidentals on one of five tiers: $68, $74, $80, $86 or $92 a day. The average across the 295 areas is $80.67. Only 33 areas reach the top tier, and 17 stay at $68, the same as the standard rate.

The tiers across the country

Non-standard areas and states on each M&IE tier, FY 2027
M&IE a dayAreasStatesMost areas
$681711Mississippi (3), Virginia (3), Michigan (2)
$747029Florida (6), North Carolina (6), New Hampshire (6)
$8010440Florida (10), New York (10), New Jersey (6)
$867124California (18), New York (6), Washington (6)
$923316California (8), Colorado (6), Massachusetts (4)

The $80 tier is the most common by far, with 104 areas in 40 states. The top tier is concentrated: California alone holds 8 of the 33 areas at $92, and Colorado 6.

State by state

For the states with five or more non-standard areas, the table below gives the average M&IE and the count at the top tier.

M&IE in states with five or more non-standard areas, FY 2027
StateAreasAverage M&IEAreas at $92
California32$868
Florida22$801
New York19$832
Colorado15$856
Massachusetts13$854
Pennsylvania12$781
Michigan11$770
Texas11$760
New Jersey10$810
North Carolina10$750
Virginia9$750
Washington9$872
Maryland7$800
New Hampshire7$750
Oregon7$841
Georgia6$790
Ohio6$770
Arizona5$821
Tennessee5$790
Vermont5$840

California has the most areas (32), and 18 of them sit on the $86 tier, more than any state has on any single tier. Florida spreads its 22 areas over 4 tiers.

The 33 areas at the top tier

Areas paying $92 M&IE, FY 2027, by full-year average lodging cap
AreaStateFull-year average lodgingHighest daily total
Park CityUT$317$591
New York CityNY$292$450
Martha’s VineyardMA$291$565
Jackson / PinedaleWY$291$533
Boston / CambridgeMA$285$457
Santa MonicaCA$283$375
NantucketMA$277$579
AspenCO$277$511
VailCO$275$509
San FranciscoCA$271$417
CharlestonSC$247$380
TellurideCO$246$459
Washington, DCDC$246$387
NapaCA$242$358
Santa BarbaraCA$225$369
Sunnyvale / Palo Alto / San JoseCA$218$310
MontereyCA$218$385
SeattleWA$216$347
SedonaAZ$212$374
Silverthorne / BreckenridgeCO$208$388
Steamboat SpringsCO$206$391
Bar Harbor / RockportME$204$412
Denver / AuroraCO$203$319
ChicagoIL$202$330
PhiladelphiaPA$194$319
MiamiFL$185$336
Port Angeles / Port TownsendWA$171$344
Mill Valley / San Rafael / NovatoCA$169$261
Tarrytown / White Plains / New RochelleNY$168$260
Minneapolis / St. PaulMN$153$245
OaklandCA$152$244
HyannisMA$146$312
Lincoln CityOR$136$270

The lowest full-year average lodging cap on the top tier is $136; the median among them is $218, against $148 for all 295 areas. So the top meal tier goes mostly with high lodging caps, though not always, as the next section shows.

The largest states

Of the 295 areas, 278 pay more than the standard $68 for meals. In the five states with the most areas, the most common tier is California $86 (18 of 32), Florida $80 (10 of 22), New York $80 (10 of 19), Colorado $92 (6 of 15) and Massachusetts $80 (5 of 13). The spread inside a single state can be wide: Florida uses 4 of the five tiers and California 4, so two California areas can differ by $18 a day in meals alone. Meals are the smaller part of the day in every area: in the median area M&IE makes up 35.1% of a full day at the full-year average lodging cap.

Tier, seasons and lodging

Seasonal areas and median lodging on each M&IE tier, FY 2027
M&IEAreasWith seasonsMedian full-year lodging
$68174$126
$747033$136
$8010444$142
$867141$161
$923327$218

The median lodging cap climbs with the tier, from $126 on the $68 tier to $218 on the $92 tier. Seasons occur on all five tiers, in 27 of the 33 top-tier areas against 4 of the 17 areas on the lowest tier. Among states with three or more areas, Mississippi and Wisconsin pay every listed area on one single tier.

Meals and lodging do not move together

A high lodging cap does not guarantee a high meal rate. Wallops Island ($154 average lodging), Oxford ($146 average lodging) and Sandusky ($137 average lodging) have the highest full-year lodging caps among areas paying only $68. In the other direction, Lincoln City ($136), Hyannis ($146) and Oakland ($152) pay the full $92 for meals with some of the lowest lodging averages on that tier.

Meal tier and lodging level

Comparing tiers with lodging bands shows the loose link between the two.

Areas by lodging band and M&IE tier, FY 2027
Full-year average lodging$68$74$80$86$92
under $150165166242
$150 to $19911835437
$200 and up013424

Among areas averaging under $150 a night, the $80 tier is still common (66 areas), and 2 of them reach the top $92. Above $200, 24 of 32 areas are on the top tier.

Where the tiers came from

The current scale was set for FY 2025. In FY 2024 the tiers in GSA’s file were $59, $64, $69, $74 and $79; from FY 2025 they are $68, $74, $80, $86 and $92. On the current scale every step is $6, and the breakdown table keeps incidentals at $5 on all of them.

A provided meal, worked through

The split matters when meals are provided. Take a full day at the $74 tier: breakfast is $18, lunch $20, dinner $31 and incidentals $5. If a conference fee includes breakfast and lunch, the breakdown table lets an agency remove $38, leaving $36 for dinner and incidentals. At the $92 tier the same two meals are worth $49. How deductions interact with travel days is an agency matter, and the figures here only show the published amounts.

What each tier pays for

The tier fixes the daily total; GSA’s breakdown table then splits it into breakfast, lunch, dinner and $5 of incidentals, and sets the 75% amount used on the first and last day of a trip. The travel-day guide has the full table. The tiers themselves were last revised for FY 2025 and, according to GSA’s FY 2027 highlights, were not changed this year.

Every destination page gives its own tier with the meal-by-meal amounts, and each state page lists the tiers of all its areas.

Sources: U.S. General Services Administration, per diem rate files FY 2021 to FY 2027, and GSA FY 2027 per diem highlights; figures computed by Per Diem Rates. See reading the rates for how each measure is defined.