Skip to main content
Productivity Free

Per Diem Calculator: GSA Rates, Meal Deductions, and IRS Mileage

Calculate Travel Allowances with 5-Tier GSA Rates, 75% First/Last Day Rule, Custom Overrides, and Educational Where-to-Look Panel

Free per diem calculator for traveling tradespeople, construction project managers, and accounts payable departments who process travel reimbursements weekly. Uses the GSA 5-tier rate structure for lodging and meals & incidental expenses (M&IE) with proper 75% first and last day proration. Enter your destination, travel dates, and any employer-provided meals to calculate the correct daily and trip-total per diem with automatic meal deductions.

Traveling for work should not mean arguing with accounting over receipts. This calculator handles the details most people get wrong: the first and last day 75% rule, meal deductions when the employer provides breakfast or dinner, custom rate overrides for when your company pays above or below GSA, and IRS standard mileage for the drive to the jobsite. The educational Where to Look panel shows travelers and payroll staff exactly where to find current GSA rates, how to document per diem for tax purposes, and what happens if the employer pays above the GSA rate.

Pro Tip: If your company pays per diem above the GSA rate, the excess is taxable income to the employee. For 2025, the IRS standard mileage rate is $0.70/mile. On a 200-mile round trip to a jobsite for a 5-day assignment, the mileage reimbursement alone is $140. Add $200/day in per diem across 5 days ($1,000) minus $250 in first/last day proration, and the total trip allowance is $890 in per diem plus $140 in mileage. Make sure you are not double-counting mileage in the per diem M&IE portion.

Calculate prevailing wage with fringe handling for Davis-Bacon jobs

Prevailing Wage Calculator →

Estimate labor hours for construction projects

Labor Estimator Calculator →

Account for weather delays in construction project scheduling

Weather Delay Calculator →

Understand per diem rates and rules for traveling tradesmen

Per Diem Rates Guide →
Per Diem & Travel Pay Calculator
Pop Out

How It Works

  1. Select Destination and Dates

    Enter the city or county where you are traveling and the trip start and end dates. The calculator looks up the applicable GSA lodging and M&IE tier for that location.

  2. Review GSA Rates or Apply Custom Overrides

    The calculator displays the GSA lodging rate and M&IE rate for your destination. If your employer uses custom rates (above or below GSA), enter the override amounts.

  3. Enter Employer-Provided Meals

    If the employer or client provides any meals (conference breakfast, team dinner, etc.), check those days and meal types. The calculator deducts the appropriate meal value from the M&IE rate per GSA deduction schedules.

  4. Apply First/Last Day Proration

    The calculator automatically applies the 75% rule for the first and last day of travel. Only 75% of the M&IE rate is allowed on travel days per IRS and GSA guidelines.

  5. Add IRS Mileage

    Enter round-trip miles driven to the jobsite. The calculator applies the current IRS standard mileage rate and adds it to the per diem total.

  6. Review Trip Total and Export

    See the daily breakdown and trip total including lodging, M&IE (with deductions), and mileage. Export as a PDF for expense reports or payroll processing.

Built For

  • Traveling pipefitters and boilermakers calculating their per diem allowance before accepting a turnaround job 300 miles from home
  • Construction company payroll departments processing weekly per diem for 50 traveling workers across multiple jobsites
  • Project managers estimating total travel costs when bidding a job that requires bringing in specialty crews from out of state
  • Accounts payable clerks verifying per diem claims against GSA rates before issuing reimbursement checks
  • Self-employed contractors tracking per diem for tax deduction purposes with proper documentation
  • Union hall dispatchers explaining per diem entitlements to members heading to out-of-area assignments
  • Government contracting officers verifying that subcontractor per diem claims do not exceed GSA maximums

Features & Capabilities

GSA 5-Tier Rate Lookup

Uses the current GSA per diem rate structure with 5 tiers of lodging and M&IE rates based on destination location. Covers standard CONUS rates and higher-cost area rates.

75% First/Last Day Rule

Automatically prorates M&IE to 75% on the first and last day of travel per IRS and GSA guidelines. No more manual calculations for partial travel days.

Meal Deduction Tracking

Deducts specific meal values when meals are provided by the employer or included in conference fees. Uses GSA meal deduction schedules for breakfast, lunch, and dinner.

Custom Rate Overrides

Allows custom lodging and M&IE rates for employers who pay above or below GSA. Flags the taxable excess when custom rates exceed GSA maximums.

IRS Standard Mileage

Adds mileage reimbursement at the current IRS rate to the per diem total. Keeps travel and lodging costs in one report.

Where to Look Educational Panel

Built-in reference panel explaining where to find GSA rates, how to document per diem for taxes, and what makes per diem taxable vs non-taxable.

Frequently Asked Questions

When you travel away from your tax home, the first day of departure and last day of return only qualify for 75% of the full M&IE rate. So if the daily M&IE rate is $64, you receive $48 on your first and last travel days. This applies whether you leave at 6 AM or 6 PM on day one. Lodging is not prorated, only the meals and incidental expenses portion.
Per diem paid at or below the GSA rate under an accountable plan is not taxable income to the employee. However, any amount paid above the GSA rate is considered taxable wages and must be reported on the W-2. An accountable plan requires a business connection, substantiation (dates, locations, business purpose), and return of excess amounts. If your employer just adds a flat daily amount without documentation, it is likely taxable.
If your employer provides a meal (or a conference includes breakfast), the M&IE rate is reduced by the GSA meal deduction value for that meal. For a $64 M&IE location, typical deductions are roughly $13 for breakfast, $15 for lunch, and $26 for dinner. Incidentals are not deducted. If all three meals are provided, you still receive the incidental expense portion (typically $5 to $10/day).
Per diem is a flat daily allowance that does not require receipts for individual meals and incidentals. The traveler keeps any unspent portion. Actual expense reimbursement requires receipts for every meal and expense and reimburses only what was spent. Per diem is simpler to administer and preferred by most construction and industrial employers. Actual expense reimbursement may be required for federal contracts above certain thresholds.
Yes, self-employed individuals can deduct per diem for travel away from their tax home using the GSA M&IE rate without individual meal receipts. However, lodging must be substantiated with receipts and cannot use the per diem lodging rate. You must still document the business purpose, dates, and locations. The M&IE deduction is taken on Schedule C and reduces your self-employment income.
Disclaimer: Per diem rates and rules are based on GSA and IRS guidelines current at the time of publication. Rates change annually. Always verify current GSA rates at gsa.gov and consult a tax professional for specific tax treatment questions.

Learn More

Productivity

Per Diem Rates for Traveling Tradesmen

GSA per diem rates, IRS mileage rates, first/last day rules, and tax implications for traveling construction workers and tradesmen.

Read Guide →

Related Tools

Productivity Live

Local SEO Foundry

Plan and track your local SEO strategy. Manage business citations, review profiles, NAP consistency, and Google Business Profile optimization for contractors and local service businesses.

Launch Tool →
Productivity Live

DIY Project Plan Builder

Step-by-step build plans for mini-split installs, generator setups, shop heaters, outbuilding wiring, and water heater replacements. Get sized tool and material lists based on your calculator results.

Launch Tool →
Productivity Live

Shift Schedule Generator

Generate DuPont, Pitman, 4-on-4-off, and Continental shift calendars with built-in pay and overtime calculator. See your gross earnings per pay period, customize crew colors, download printable PDF schedules, and export ICS calendar files.

Launch Tool →