Travel Stipend Calculator
A travel stipend, usually called per diem, is the daily allowance an employer pays to cover meals, lodging, and incidental expenses on business travel. For fiscal year 2027 the GSA standard is $181 a day ($113 lodging + $68 for meals and incidentals), the benchmark most company policies are built around. This calculator prices any stipend three ways: a flat daily rate, a meals-plus-lodging breakdown, or actual-expense reimbursement with a cap, and checks the result against the GSA standard.
Per diem is only one piece of travel pay. Military and government travelers should compare with the PCS per diem calculator, and anyone weighing hotel costs on a trip can run the hotel value calculator alongside.
Quick Answer
Five days at $68 M&IE and $120 lodging, with first and last days at 75% M&IE, totals $906.00: $306.00 in meals plus $600.00 in lodging. That is $181.20 a day, right at the $181/day GSA FY2027 standard.
💡 Key takeaways
- The GSA FY2027 standard is $181/day: $113 lodging + $68 meals and incidentals, for most U.S. locations.
- Federal rules pay M&IE at 75% on the first and last travel day; many company policies copy this.
- Per diem covers meals, lodging, and incidentals only: flights, rental cars, and mileage are reimbursed separately.
- Stipends at or below GSA rates under an accountable plan are generally tax-free; excess can be taxable wages.
What a travel stipend covers
Per diem has three buckets and a firm boundary. Covered: lodging (hotel per night), meals and incidental expenses (food, tips, laundry, local transit), and nothing else. Not covered: airfare, rental cars, mileage, conference fees, alcohol, or personal entertainment, which are handled as separate reimbursements.
Employers deliver it three ways, matching the calculator’s three modes: a flat daily rate (simplest, one number), a meals-plus-lodging breakdown (mirrors GSA structure), or actual-expense reimbursement (pay what you spent, up to a cap, with receipts). Flat rates are easiest to administer; breakdowns are easiest to benchmark; actual-expense is the most accurate and the most paperwork.
GSA FY2027 standard rates
The General Services Administration sets the federal benchmark every October 1. For FY2027 (October 2026 through September 2027):
| Component | Standard CONUS rate | Notes |
|---|---|---|
| Lodging | $113/night | Higher in ~300 non-standard areas; varies by month |
| Meals & incidentals | $68/day | High-cost areas: $68-$92/day |
| Combined standard | $181/day | Applies to most U.S. counties |
| First / last travel day | 75% of M&IE | Federal rule; $51 on a $68 M&IE day |
Private companies are not legally required to use GSA rates, but most do, because reimbursing at or below them under an accountable plan keeps the payments tax-free without extra IRS documentation. The GSA per diem page has the county-by-county lookup, and the FTR Bulletin 26-01 is the official FY2026 baseline the FY2027 update builds on.
Worked example: five-day trip
A consultant travels Monday to Friday. Policy: $68 M&IE, $120 lodging, first and last days at 75% M&IE.
Lodging dominates the total, which is why the destination matters more than the meal allowance: Denver’s peak lodging rate runs $215 against a $110 standard, while M&IE moves far less. Travelers heading out by car should also tally driving costs with the excess mileage calculator; movers can sanity-check truck costs with the U-Haul mileage cost calculator.
Tax rules: when stipends stay tax-free
Two conditions keep per diem out of taxable wages under IRS Publication 463: an accountable plan (business connection, substantiation, return of excess) and amounts at or below the federal per diem rates. Stipends above the GSA ceiling, or paid with no accounting, become taxable wages.
The subtle trap is the tax home: to receive tax-free stipends while working away, you must maintain a qualifying tax home you pay to keep. Travel nurses and long-term contractors run into this constantly; without a real tax home, the “away from home” treatment collapses and the stipends become taxable. When in doubt, a CPA who works with traveling professionals is worth the fee before you sign a 13-week assignment.
What the big travel-pay tools do differently
The best-known stipend calculators in the travel-nurse space look up GSA ceilings by ZIP code and layer on tax estimates, which is genuinely useful for comparing agency offers. They answer “what is the maximum tax-free stipend here.” This calculator answers the adjacent question they skip: “what is my package actually worth,” for any traveler, under flat-rate, breakdown, or reimbursement policies, with the adequacy verdict tied to the current $181 standard.
Use both: the ZIP tools to learn the ceiling for your destination, this one to price the offer in your hand. If the offer’s effective daily rate lands under 75% of the GSA standard, that is a negotiation data point, not just a feeling.
Frequently asked questions
Usually not, if two conditions hold: the employer uses an accountable plan and the amounts do not exceed federal per diem rates. Stipends above GSA ceilings or paid without substantiation generally become taxable wages. See IRS Publication 463.
Your regular place of business or post of duty, generally where you incur your main living expenses. To receive tax-free stipends while traveling, you must maintain a qualifying tax home and be working away from it; without one, stipends are typically taxable.
For FY2027 (Oct 2026-Sep 2027) the standard CONUS rate is $181/day: $113 lodging plus $68 meals and incidentals. About 300 higher-cost areas have their own higher rates, and M&IE in those areas ranges $68-$92.
Under federal travel rules, M&IE is reimbursed at 75% on the first and last day of travel. On a $68 M&IE day that is $51. Many private employers copy this rule; the calculator applies it when the checkbox is on.
Per diem is simpler and predictable; you keep what you do not spend. Actual-expense reimbursement pays exactly what you spent (up to a cap) but requires receipts for everything. Heavy eaters and expensive cities favor per diem; light spenders may prefer actuals.
Yes. GSA rates bind federal travelers; private employers can pay anything. Amounts above the federal rates under an accountable plan are generally treated as taxable wages to the employee.
No. Stipends cover the extra cost of being away from your tax home on business travel. Working from home, even for a distant employer, does not create travel expenses to reimburse.
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References
- U.S. General Services Administration. “Per Diem Rates.” Per Diem Rates. Accessed October 18, 2026.
- U.S. General Services Administration. “GSA Per Diem Bulletin FTR 26-01 (FY2026 CONUS Rates).” GSA Per Diem Bulletin FTR 26-01 (FY2026 CONUS Rates). Accessed October 18, 2026.
- U.S. General Services Administration. “M&IE Breakdown.” www.gsa.gov/travel/plan-book/per-diem-rates/mie-breakdown Accessed October 18, 2026.
- Internal Revenue Service. “Publication 463: Travel, Gift, and Car Expenses.” Publication 463: Travel, Gift, and Car Expenses. Accessed October 18, 2026.
- Internal Revenue Service. “Publication 15: Employer’s Tax Guide.” Publication 15: Employer’s Tax Guide. Accessed October 18, 2026.
- Accounting Portal. “IRS Per Diem Rates 2026-2027: GSA and High-Low Rates.” IRS Per Diem Rates 2026-2027: GSA and High-Low Rates. Accessed October 18, 2026.
- ITILITE. “Per Diem Rates 2026: GSA and International Allowances.” Per Diem Rates 2026: GSA and International Allowances. Accessed October 18, 2026.
- HVS. “2025/26 Federal Per-Diem Update: Steady Rates Ahead.” 2025/26 Federal Per-Diem Update: Steady Rates Ahead. Accessed October 18, 2026.
- Federal Filing. “GSA Per Diem Rates 2026: Save on Federal Travel.” GSA Per Diem Rates 2026: Save on Federal Travel. Accessed October 18, 2026.
- Engine. “Denver Per Diem Rates 2026: Colorado GSA Guide.” engine.com/blog/denver-per-diem-rates Accessed October 18, 2026.