The per diem table: a fiscal year, a place and a room
GSA sets the maximum per diem rates for official travel in the continental United States. The table has a standard rate and a higher rate for non-standard areas where lodging costs more. A figure applies to travel on or after October 1 and before the next October 1.
The rate is for a day in a place. A traveler who stops in more than one place in a day uses the rate where they stop for sleep or rest, not the rate where the day began.
The table covers lodging and meals and incidental expenses. It does not cover the cost of traveling to the destination, so a mileage rate or a ticket is a separate line.
The vehicle rate: a calendar year that follows the IRS
GSA is required by statute to set the privately owned automobile rate as the single standard mileage rate established by the IRS. The rate is published for the calendar year and can be adjusted at midyear when the IRS adjusts its figure.
In the second half of 2026 the two calendars diverged. The IRS announced a midyear change, and GSA published a bulletin effective July 1 through December 31, 2026. The per diem table did not move with it, because that table runs to September 30.
A vehicle rate that changes on July 1 while the per diem stays still is two calendars at work, not an error.
Why a January figure can miss the per diem table
The federal fiscal year begins on October 1. The per diem table is built for that year. The calendar year begins on January 1, and the vehicle rate is built for that year. The two dates only meet in the autumn.
A per diem figure that did not change on January 1 is not out of date. It is the figure for the fiscal year that began the previous October. The next per diem change comes on October 1.
The same rule works in reverse. A January vehicle rate is not late because October passed. It is the rate for the calendar year that has just begun.
When these figures apply
The per diem figures apply to travel from October 1, 2026 through September 30, 2027. The vehicle rate applies from July 1 through December 31, 2026.
Last checked October 31, 2026 against GSA Per Diem Bulletin FTR 27-01, GSA Bulletin FTR 26-03 and IRS Publication 463.
Where each table lives
The continental per diem table is on GSA's per diem lookup. The non-foreign areas outside the continental United States are on the Defense Travel Management Office's lookup. Foreign travel is on the Department of State's foreign per diem table.
The vehicle rate is on GSA's mileage reimbursement reference. The IRS standard mileage rate is published by the IRS, and the vehicle rate follows it.
Every figure changes on its own calendar, so check the live table before you claim.
Common questions
Is the GSA mileage rate the same as the IRS rate?
The GSA automobile rate is the IRS single standard mileage rate. GSA is required by statute to use that figure, so a federal travel claim and a tax deduction start from the same number.
Why did the GSA per diem not change on January 1?
The per diem table runs on the federal fiscal year, which begins October 1 and ends September 30. The January date belongs to the calendar year and the vehicle rate, not to the per diem table.
Where do I find the per diem for Alaska or Hawaii?
Alaska, Hawaii and the US territories are on the Defense Travel Management Office's per diem lookup, not on the GSA continental table.
Where do I find the per diem for a foreign country?
Foreign travel is on the Department of State's per diem table. The GSA table covers the continental United States only.
Does the per diem table include meals?
The per diem table includes lodging and a separate meals and incidental expenses amount. The two are shown together as a daily allowance, but they are separate figures inside it.
What is the difference between the per diem table and the vehicle rate?
The per diem table pays a daily amount for lodging and meals. The vehicle rate pays a per-mile amount for the driving, and GSA sets it from the IRS standard mileage rate.
Can a midyear change affect both figures?
A midyear IRS change can move the vehicle rate, because GSA follows the IRS rate. The per diem table waits for the next October 1, so the two figures can move on different dates in the same year.
Official references
- GSA Per Diem Bulletin FTR 27-01
The bulletin that sets the continental per diem rates for travel from October 1, 2026 through September 30, 2027.
- GSA Bulletin FTR 26-03
The midyear bulletin that sets the vehicle rate for travel from July 1 through December 31, 2026.
- GSA per diem rates
The live continental per diem lookup by city and state, including the non-standard areas.
- GSA mileage reimbursements
The live privately owned vehicle rates for official travel, including the automobile rate.
- Defense Travel Management Office per diem
The per diem lookup for Alaska, Hawaii and the non-foreign areas outside the continental United States.
- Department of State foreign per diem
The per diem rates for travel outside the United States.
- IRS Publication 463
The fiscal-year definition, the agency that sets the per diem outside the continental United States, and the per diem and car allowance rules.
- IRS Publication 1542
The regular and high-low per diem substantiation methods. Its printed rate tables date from 2011, so the current figures come from GSA.
- IRS standard mileage rates
The IRS publication of the single standard mileage rate that GSA uses for the automobile rate.