The total per diem is the sum of the M&IE rate and the lodging rate. In other words: Total Per Diem = M&IE rate + Lodging rate. So, for example, if the M&IE rate for a specific location is $60 per day, and the lodging rate is $100 per day, the total per diem for that location would be $160 ($60 + $100).

To calculate your travel per diem in 2026, you must first identify your destination's specific rate on the GSA.gov website (for the continental US) or the State Department website (for international travel). The total per diem is the sum of two parts: Lodging and M&IE (Meals and Incidental Expenses). For example, if the lodging rate is $120 and the M&IE is $60, your daily allowance is $180. However, there is a "First and Last Day" rule: on the days you are actually traveling to and from your destination, you are only entitled to 75% of the M&IE rate. If your company provides a meal (like a conference lunch), you must subtract the "meal portion" (typically $15–$30 depending on the rate) from your daily total. In 2026, most business travelers use automated expense apps like Concur or Expensify, which automatically pull these GSA rates based on your GPS location or itinerary, ensuring you don't have to do the math manually.