Per diem and GSA rates for locums
How the federal per diem for meals and incidental expenses works, what it is for fiscal years 2026 and 2027, and how locums use it at tax time.
Short answer
What is the GSA per diem for my locum assignment?
GSA sets a daily meals and incidental expenses (M&IE) rate and a separate lodging rate for each locality in the continental US. For fiscal years 2026 and 2027, the standard M&IE rate is $68 a day, higher-cost localities go up to $92, and the first and last day of travel count at 75%. Look up the assignment's city on gsa.gov to find its rate.
How the daily M&IE rate breaks down
Every locality's M&IE falls on one of five tiers. GSA splits each tier into meals and a fixed $5 for incidentals such as tips. The tiers are the same in fiscal year 2026 (October 1, 2025 to September 30, 2026) and fiscal year 2027 (October 1, 2026 to September 30, 2027). GSA publishes each year's rates in August, and they take effect on October 1.
| Daily M&IE | Breakfast | Lunch | Dinner | Incidentals | First or last day |
|---|---|---|---|---|---|
| $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 |
Every day between the first and last day of travel gets the full rate.
Higher-cost localities
Most of the country uses the standard $68 rate. These are the higher-cost localities built into Shyft, with their M&IE for fiscal years 2026 and 2027. GSA sets higher rates for many other places too, so check yours.
| Locality | FY2026 M&IE | FY2027 M&IE |
|---|---|---|
| New York City, NY | $92 | $92 |
| Boston / Cambridge, MA | $92 | $92 |
| San Francisco, CA | $92 | $92 |
| Seattle, WA | $92 | $92 |
| Washington, DC | $92 | $92 |
| Chicago, IL | $92 | $92 |
| Denver / Aurora, CO | $92 | $92 |
| Los Angeles, CA | $86 | $86 |
| San Diego, CA | $86 | $86 |
Per diem at tax time
For your own return, the IRS calls the federal M&IE rate the standard meal allowance. You can use it whether you are an employee or self-employed, for each day you travel away from your tax home on temporary work, instead of adding up meal receipts. The 50% limit on meals still applies to it.
There is no standard amount for lodging on your own return. GSA's standard lodging rate ($110 a night in fiscal year 2026, $113 in 2027) is for federal travelers; you deduct what your lodging actually cost.
A per diem or housing stipend from an agency is a different thing: how it is taxed depends on your contract and how it is paid. Ask a tax professional how yours is reported.
Can a self-employed locum use per diem instead of meal receipts?
Yes. The IRS lets self-employed people use the standard meal allowance, which is the federal M&IE rate, for each day of travel away from their tax home. The 50% limit on meals still applies, and there is no standard allowance for lodging.
In the app
How Shyft helps
Turn on per diem for an assignment, and Shyft works out the M&IE for its dates.
- The rate comes from the hospital's location: the bundled higher-cost localities above, or the standard rate elsewhere. You can enter your own rate when your agency uses a different one.
- Full days at the daily rate and the first and last day at 75%, each day at its own fiscal year's rates, minus any meals you mark as provided.
- A note on meal receipts dated on a per diem day, so you don't count the same meal twice.
- On the tax summary, meals from receipts or from per diem, counted at 50%.
Shyft is in beta for Android phones.
More questions
How are the first and last days of travel counted?
The first and last day of travel get 75% of the daily M&IE rate, and every day in between gets the full rate. At the standard $68 rate, a travel day is $51.
Does the GSA per diem include lodging?
GSA sets a lodging rate separately from M&IE. On your own tax return there is no standard lodging amount: you deduct what your lodging actually cost.
When do new GSA per diem rates start?
GSA publishes the rates for each federal fiscal year in August, and they take effect on October 1. Fiscal year 2027 runs from October 1, 2026 to September 30, 2027.
Sources
- Per diem ratesGSA: look up the lodging and M&IE rate for any US city.
- M&IE breakdownsGSA: the meal split and the first and last day amounts.
- Per diem filesGSA: the FY2026 and FY2027 rate files.
- 41 CFR 301-11, Per diem expensesFederal Travel Regulation: 75% on the first and last day of travel.
- Publication 463, Travel, Gift, and Car ExpensesIRS: the standard meal allowance, the 50% limit and lodging.
This guide is general information about US federal tax rules, not tax advice. Rules change and depend on your situation; confirm with a tax professional before you file. Shyft's tax summary is an estimate for record-keeping only. Rates are the ones GSA published for fiscal years 2026 and 2027.