About the Per-Diem & Mileage Lookup
Every business trip generates the same two questions: what can I reimburse or deduct for the days, and what for the miles? The answers live in two federal systems — GSA per-diem tables (nightly lodging ceilings that change by county and by season, plus the daily meals-and-incidentals rate) and the IRS standard mileage rates — and this tool puts both behind one search, with the fiddly rules already applied: seasonal lodging months, the 75% first-and-last-day M&IE rule, and 2026's unusual mid-year mileage split (72.5¢ through June, 76¢ from July 1).
It is built for freelancers invoicing travel, small businesses writing reimbursement policies, and anyone doing quarterly taxes who would rather not spreadsheet a government PDF. Pro adds the multi-city trip builder that totals an entire itinerary — every leg's lodging ceiling, every travel day at 75% — into one expense-ready summary.
Rates come live from the GSA API (cached for speed) and cover the continental US; Alaska, Hawaii, and foreign rates are set by other agencies. This is rate data, not tax advice — how you may apply per diems depends on your entity type and plan, so confirm with your tax professional.
Look up a destination to compare its rates across fiscal years.
2026 logs must be split at July 1 — the IRS raised the business rate mid-year from 72.5¢ to 76¢ per mile.
How to Use the Per-Diem & Mileage Lookup
Enter a ZIP — or a state with an optional city — pick the travel month, and read three numbers: the nightly lodging ceiling, the daily M&IE, and the 75% travel-day M&IE. If your destination falls back to “Standard Rate,” that’s correct: most US counties share the standard CONUS rate, and only ~300 high-cost areas get their own. The mileage section underneath handles the driving side with 2026’s split rates built in. For a full itinerary, the Pro trip builder totals every leg with the travel-day math applied.
Per Diems: The Legal Way to Skip Meal Receipts
Under an accountable plan, an employer can reimburse at or below the federal per-diem rate with no receipts required for meals and incidentals and the payment stays off the employee’s W-2 — which is why nearly every corporate travel policy quotes GSA numbers. The self-employed get the M&IE half of that deal: a sole proprietor may deduct the M&IE rate (subject to the 50% meals limitation) instead of tracking every sandwich, but must use actual costs for lodging. The rules diverge enough by entity type that the right move is to bring these rates to your tax professional, not to improvise.
Reading the Seasonal Lodging Strip
GSA re-surveys hotel markets annually and assigns up to several lodging seasons per rate area — the M&IE never changes within the year, but lodging can swing hugely: winter Florida beach counties, summer national-park gateways, and convention cities during show season all spike. Two practical uses: when a trip is flexible, the strip shows which month drops the allowable (and usually the actual) hotel cost; and when a hotel quotes above the ceiling, the strip tells you whether shifting a week fixes it. Federal travelers need approval to exceed the ceiling — private policies typically mirror that discipline.
The 2026 Mileage Split, and Getting the Log Right
The IRS opened 2026 at 72.5¢ per business mile, then made a rare mid-year correction to 76¢ effective July 1 in response to fuel costs. That makes every 2026 mileage log a two-part ledger — trips through June 30 at the old rate, July 1 onward at the new one — and the calculator’s rate chips mirror exactly that split. The charitable rate stays at 14¢ (fixed by statute, unchanged since 1998). What the standard rate covers: gas, maintenance, insurance, and depreciation. What it doesn’t: parking and tolls, which are deductible on top.
The 75% Travel-Day Rule in Real Trips
Departure and return days pay 75% of the destination’s M&IE no matter when you actually left — a 5 AM departure and an 11 PM one earn the same allowance. On a typical 3-night trip at an $80 M&IE city, that’s two full days ($160) plus two travel days at $60 each, for $280 of M&IE against $320 of naive math — a 12% difference that compounds across a year of travel and is precisely the sort of detail reimbursement audits catch. The trip builder applies the rule per leg automatically, using each leg’s own destination rate.
Invoicing the travel onward? The Invoice Calculator handles the billing, and the Quarterly Tax Calculator the estimated payments those deductions feed. Browse all Freelance & Business tools for more.
Frequently Asked Questions
What exactly is a per diem and who can use GSA rates?
A per diem is a flat daily allowance for lodging plus meals and incidental expenses (M&IE) instead of tracking receipts. GSA sets the rates for federal travel inside the continental US, but they are the de facto standard everywhere: private employers use them to reimburse tax-free under an accountable plan, and self-employed people may use the M&IE portion (not lodging) in lieu of actual meal costs. Confirm specifics with your tax professional.
Why does the lodging rate change by month?
GSA sets seasonal lodging rates that track each market's hotel prices — resort and convention cities can swing dramatically, like beach markets doubling in winter high season. M&IE stays constant all year. That is why this tool asks for the travel month and shows the full 12-month strip: moving a flexible trip one month can change the allowable lodging by $50 or more a night.
What is the 75% first and last day rule?
On the day you depart and the day you return, federal rules allow only 75 percent of the destination's M&IE rate, regardless of what time you actually traveled. A 3-night trip at a $80 M&IE destination pays 2 full days plus 2 days at $60. The trip builder here applies this automatically to every leg.
What are the IRS mileage rates for 2026?
The IRS set the 2026 business rate at 72.5 cents per mile, then raised it mid-year to 76 cents effective July 1, 2026, citing fuel costs. That means 2026 mileage logs must be split: trips through June 30 use 72.5 cents, trips from July 1 use 76 cents. The charitable rate stays at 14 cents, which is fixed by statute.
What if my city is not in the GSA list?
Roughly 2,600 counties fall under the standard CONUS rate — for FY2026 that is the base lodging rate plus the standard M&IE — and only about 300 higher-cost areas get their own rates. If your search falls back to "Standard Rate," that IS your official rate, not an error. Rates are set per county, so a suburb usually follows its county seat's rate area.
