Per Diem & Mileage Reimbursement Tables
A lodgings-plus per diem system applies worldwide. Under the lodgings-plus system, travelers are
reimbursed for the actual cost of lodging within a prescribed limit (supported by receipts) plus a
flat daily allowance for meals and incidental expenses (M&IE) that ranges from $30 to $50. The
total of these amounts may not exceed the applicable maximum locality per diem rate. GSA prescribes
maximum per diem rates for defined localities within CONUS (the 48 contiguous states and the District
of Columbia). For areas not on the annual list, a standard CONUS rate of $55 for lodging and $30 for
M&IE applies. The applicable per diem locality rate is determined by the location of the temporary
duty assignment.
Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely
surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties,
including independent entities located within the boundaries of the key city and the listed counties.”
The maximum per diem rates payable for localities in a non-foreign area are prescribed
by the Department of Defense. Maximum per diem rates payable for localities in a
foreign area are prescribed by the Department of State.
The M&IE rate is payable without itemization of expenses or receipts and is prorated on the first
and last days of travel.
For computing per diem allowances, official travel begins and ends at the time the traveler leaves
and returns to home, office, or other point of departure or return.
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Federal Premier Lodging Program
In the Federal Premier Lodging Program, lodgings guarantee that a certain number of rooms will be
available at or below the local per diem rate. Federal employees are encouraged to use this program
where it is available. Travelers may reserve a FPLP room by contacting their local travel arranger
(generally a travel agent or travel management center under contract to the agency) or by contacting
the FPLP property directly.
You pay the rate established by the FPLP contract with that property. If all of the contracted rooms
at that property are taken for a set date, contact another FPLP property. If all FPLP properties have
already committed their rooms, you may contact any other property in a location for a room.
Under FPLP, properties commit to honor reservations that are made by a set time period. At FPLP properties,
travelers have to make a room reservation at least three days prior to their arrival data. For extended-stay
FPLP properties, it is 10 days. If a reservation is not made before the set time period, the property
has the right to make the room available to the general public.
The FPLP is not available in all locations. A listing of participating lodgings is posted at https://www.fedrooms.com/.
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Value Lodging Program
The Value Lodging Program, formerly known as the “Best Available Lodging Value,” is designed
to provide federal travelers with increased room availability, additional complimentary amenities and
rates within the per diem allowance. More than 200 hotels in more than 100 cities including hotels
overseas participate. Currently participating facilities are listed at apps.fss.gsa.gov/tmcservices/travel/balv.htm.
To obtain the published rate federal travelers must make reservations by contacting the hotel at
the telephone number listed at that site. The individual making the reservation must clearly indicate
that the reservation is for a federal employee on official travel and request the “GSA/Government
Rate.”
Travelers are encouraged to make reservations through local travel management centers.
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Shared Rooms
Each federal employee, for official travel away from the official station, is entitled to a daily
payment for lodging, meals and related incidental expenses. If, for whatever circumstances, a lodging
receipt shows a charge for double occupancy, such fact shall be shown on the travel voucher. If the
person sharing the room is a government employee on official travel, one-half of the double occupancy
charge is allowable for each employee. If the person sharing the room is not another government employee
on official travel, identification of the person is not required and the employee may be allowed the
single room rate.
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Tips
An employee's obligation, under the prudent person rule while traveling on official business, is
to exercise the same care in incurring expenses that a prudent person would exercise if traveling on
personal business. All expenses may not be necessarily incurred. Tips to porters, baggage carriers,
bellhops, hotel maids, stewards or stewardesses and others on vessels, and hotel servants in foreign
countries are included as part of incidental expenses covered by per diem. Tips related to meals are
covered as part of your per diem meals expenses. Reimbursement of tips when authorized for the use
of taxicabs will be allowed, but is not included as an incidental expense.
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Telephone Calls
FTR Part 301-12 allows for the reimbursement of official telephone calls while in a travel status
as a miscellaneous travel expense. Agencies determine which types of calls are official. Calls to inform
family members of safe arrival, change of itinerary or a daily check-in are reimbursable if your agency
determines that such calls are official.
You may make as many official calls as necessary to accomplish your mission and there is no dollar
limit for such calls. However, your agency may limit the number of calls and amount of reimbursement
for allowable calls to your family members. Calls to family members may be charged to a government
telephone charge card if permitted by your agency.
For specific policy guidelines contact your agency's travel coordinator.
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Taxes
A federal employee on official travel is obligated to pay all taxes unless the state or local authority
assessing the tax provides a specific exemption. The per diem rates exclude lodging taxes, but travelers
must pay the taxes, when applicable, and file for reimbursement under Miscellaneous Expenses.
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Actual Subsistence Expense Reimbursement
An agency may authorize necessary actual subsistence expense reimbursement not to exceed 300 percent
of the applicable maximum per diem rate for travel within CONUS when special or unusual circumstances
exist and the applicable per diem locality rate would clearly be insufficient to cover the necessary
subsistence expenses.
The maximum daily rate for subsistence expenses shall not exceed the amount prescribed by: (a) The
Department of Defense, Per Diem, Travel and Transportation Allowance Committee, for non-foreign areas,
and (b) the Department of State, for foreign areas, as set forth in section 925, a per diem supplement
to the U.S. Department of State Standard Regulations.
Additionally, an agency may request, and the GSA administrator may establish, a maximum daily rate
for subsistence expenses not to exceed 300 percent of the applicable maximum per diem rate prescribed
for an area within CONUS where special or unusual circumstances result in an extreme increase in subsistence
costs for a temporary period (for example, a disaster area declared by the president of the United
States) or when these circumstances give rise to an increase over a “sustained” period.
Approval should be obtained by the employee before travel begins, but when justified, it may also
be approved after completion of the travel. The FTR details the requirements for itemization, receipts,
etc.
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Current Rates
The Per Diem Rates table shows rates for the contiguous states and District of Columbia (CONUS) current
as of fiscal 2003. Certain rates may change during a fiscal year. Updated rates for CONUS are in the
FTR (41 CFR Appendix A to Chapter 301), and online at www.policyworks.gov/org/main/mt/homepage/mtt/perdiem/download03.html.
Employees should consult with their employing agencies for current rates at the time travel is performed.
Employees should also check their agency regulations for locality definitions to determine the per
diem rates for any cities not listed.
Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular
city or area where the standard CONUS rate applies when travel to that location is repetitive or on
a continuing basis and travelers' experiences indicate that the prescribed rate is inadequate. Requests
for per diem rate adjustments must be submitted by the agency headquarters office to the General Services
Administration, Office of Governmentwide Policy, Attn: Travel and Transportation Management Policy
Division (MTT), Washington, DC 20405.
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For More Information
You may obtain more information about per diem in the current
edition of the Federal Employees Almanac.
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