Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

California · GSA rate directory

San Francisco, California per diem rates

Official GSA lodging ceilings, meals and incidental expenses (M&IE) and county coverage for San Francisco. FY2027 runs Oct 1, 2026 – Sep 30, 2027; select the fiscal year that matches your travel dates.

FY2027 at a glance

Lodging ceiling per night
$232–$325Seasonal: Oct 2026–Dec 2026: $279; Jan 2027–Mar 2027: $325; Apr 2027–Aug 2027: $232; Sep 2027: $279
Meals & incidentals (M&IE)
$92 per full dayBreakfast $23.00 · lunch $26.00 · dinner $38.00 · incidentals $5.00
First & last day of travel
$69.0075% of $92, before provided-meal deductions
Change from FY2026
Peak lodging +$53$272 → $325 at the annual peak; lowest month −$27; M&IE no change
IRS high-low method (Notice 2026-60)
High-cost: $329During October 1 – September 30; $230 at other times. About IRS high-low rates

San Francisco per diem, FY2027

Oct 1, 2026 – Sep 30, 2027

Lodging ceiling / night$232–$3253 different monthly ceilings
Full-day M&IE$92Meals and incidental expenses
First & last day M&IE$69.0075%, before provided-meal deductions

County and location coverage

San Francisco

Use the location of the work activity to determine the rate. A ZIP match is a starting point; confirm the full locality definition. How to select a locality.

Lodging rate periods

There are 4 consecutive rate periods in FY2027. A rate may return later in the year; each date range below is listed separately. Lodging taxes are excluded.

Consecutive periods with the same lodging ceiling. Dates are inclusive.
FromThroughLodging / night
$279
$325
$232
$279
Lowest lodging ceiling
$232: Apr 2027, May 2027, Jun 2027, Jul 2027, Aug 2027
Highest lodging ceiling
$325: Jan 2027, Feb 2027, Mar 2027
Seasonal difference
$93 per night between the lowest and highest ceiling

Monthly lodging per diem, FY2027

Each bar is the maximum room rate before lodging taxes. M&IE is $92 throughout this fiscal year.

$279
Oct
$279
Nov
$279
Dec
$325
Jan
$325
Feb
$325
Mar
$232
Apr
$232
May
$232
Jun
$232
Jul
$232
Aug
$279
Sep
Monthly lodging ceilings range from $232 to $325.
Full-day rates, FY2027. Travel-day meals are reduced separately.
MonthLodging / nightM&IE / dayCombined ceiling*Lodging vs FY2026
Oct 2026$279$92$371+$7
Nov 2026$279$92$371+$7
Dec 2026$279$92$371+$7
Jan 2027$325$92$417+$66
Feb 2027$325$92$417+$66
Mar 2027$325$92$417+$66
Apr 2027$232$92$324−$27
May 2027$232$92$324−$27
Jun 2027$232$92$324−$27
Jul 2027$232$92$324−$27
Aug 2027$232$92$324−$27
Sep 2027$279$92$371+$7

*Adding the two rates is a planning reference. Unused lodging allowance cannot be transferred to meals. Actual lodging reimbursement depends on eligible costs.

M&IE breakdown: inside the $92 meal allowance

GSA allocation of the full-day meals and incidental expenses allowance.
BreakfastLunchDinnerIncidentals
$23.00$26.00$38.00$5.00

The first and last travel day allowance is $69.00 before meal deductions. Government-provided meals and meals included in a registration fee generally reduce it by the full published meal allocation. Complimentary hotel breakfasts and common-carrier meals do not. View every meal tier and the deduction rules.

San Francisco trip cost by season, FY2027

Planning ceilings for a single-destination trip: every night at that period’s lodging ceiling, $69.00 M&IE on the first and last days and $92 on each full day in between. Lodging taxes, transport and provided-meal deductions are excluded.

Lodging ceiling plus M&IE, before deductions
Travel periodLodging / night3 days, 2 nights5 days, 4 nights
– $279$788.00$1,530.00
– $325$880.00$1,714.00
– $232$694.00$1,342.00
– $279$788.00$1,530.00

Example: 2 × $279 + $69.00 + $92 + $69.00 = $788.00. A stay that crosses a period boundary uses each night’s own ceiling.

Per diem calculator for San Francisco

Enter your dates to get a day-by-day breakdown with seasonal nights, 75% travel days, provided meals and your hotel quote. Opens the trip calculator.

Compare localities

Official record and source

Published locality
San Francisco
GSA DestinationID
35
Fiscal-year validity
–
Workbook rows
59, 60, 61, 62 (worksheet row numbers, including headings)
Source retrieved
Oct 1, 2026

A later GSA revision can supersede this snapshot. Source files, checksums and full directory downloads · Import and verification method.

San Francisco per diem, FY2026

Oct 1, 2025 – Sep 30, 2026

Lodging ceiling / night$259–$2722 different monthly ceilings
Full-day M&IE$92Meals and incidental expenses
First & last day M&IE$69.0075%, before provided-meal deductions

County and location coverage

San Francisco

Use the location of the work activity to determine the rate. A ZIP match is a starting point; confirm the full locality definition. How to select a locality.

Lodging rate periods

There are 3 consecutive rate periods in FY2026. A rate may return later in the year; each date range below is listed separately. Lodging taxes are excluded.

Consecutive periods with the same lodging ceiling. Dates are inclusive.
FromThroughLodging / night
$272
$259
$272
Lowest lodging ceiling
$259: Jan 2026, Feb 2026, Mar 2026, Apr 2026, May 2026, Jun 2026, Jul 2026, Aug 2026
Highest lodging ceiling
$272: Oct 2025, Nov 2025, Dec 2025, Sep 2026
Seasonal difference
$13 per night between the lowest and highest ceiling

Monthly lodging per diem, FY2026

Each bar is the maximum room rate before lodging taxes. M&IE is $92 throughout this fiscal year.

$272
Oct
$272
Nov
$272
Dec
$259
Jan
$259
Feb
$259
Mar
$259
Apr
$259
May
$259
Jun
$259
Jul
$259
Aug
$272
Sep
Monthly lodging ceilings range from $259 to $272.
Full-day rates, FY2026. Travel-day meals are reduced separately.
MonthLodging / nightM&IE / dayCombined ceiling*Lodging vs FY2027
Oct 2025$272$92$364−$7
Nov 2025$272$92$364−$7
Dec 2025$272$92$364−$7
Jan 2026$259$92$351−$66
Feb 2026$259$92$351−$66
Mar 2026$259$92$351−$66
Apr 2026$259$92$351+$27
May 2026$259$92$351+$27
Jun 2026$259$92$351+$27
Jul 2026$259$92$351+$27
Aug 2026$259$92$351+$27
Sep 2026$272$92$364−$7

*Adding the two rates is a planning reference. Unused lodging allowance cannot be transferred to meals. Actual lodging reimbursement depends on eligible costs.

M&IE breakdown: inside the $92 meal allowance

GSA allocation of the full-day meals and incidental expenses allowance.
BreakfastLunchDinnerIncidentals
$23.00$26.00$38.00$5.00

The first and last travel day allowance is $69.00 before meal deductions. Government-provided meals and meals included in a registration fee generally reduce it by the full published meal allocation. Complimentary hotel breakfasts and common-carrier meals do not. View every meal tier and the deduction rules.

San Francisco trip cost by season, FY2026

Planning ceilings for a single-destination trip: every night at that period’s lodging ceiling, $69.00 M&IE on the first and last days and $92 on each full day in between. Lodging taxes, transport and provided-meal deductions are excluded.

Lodging ceiling plus M&IE, before deductions
Travel periodLodging / night3 days, 2 nights5 days, 4 nights
– $272$774.00$1,502.00
– $259$748.00$1,450.00
– $272$774.00$1,502.00

Example: 2 × $272 + $69.00 + $92 + $69.00 = $774.00. A stay that crosses a period boundary uses each night’s own ceiling.

Per diem calculator for San Francisco

Enter your dates to get a day-by-day breakdown with seasonal nights, 75% travel days, provided meals and your hotel quote. Opens the trip calculator.

Compare localities

Official record and source

Published locality
San Francisco
GSA DestinationID
35
Fiscal-year validity
–
Workbook rows
61, 62, 63 (worksheet row numbers, including headings)
Source retrieved
Oct 1, 2026

A later GSA revision can supersede this snapshot. Source files, checksums and full directory downloads · Import and verification method.

San Francisco per diem: common questions

Does the $232–$325 lodging rate include hotel tax?

No. GSA lodging ceilings for the contiguous United States exclude lodging taxes, which are claimed separately where your policy allows. Whether a traveler can avoid California hotel taxes depends on the state’s rules and the payment account. California hotel tax guidance and forms.

What if San Francisco hotels cost more than $325 a night?

The ceiling limits ordinary lodging reimbursement; it is not a promise that rooms are available at that price. Federal travelers may need advance approval for actual expenses above the rate. When actual expenses can be approved.

How much is the San Francisco per diem for one full day?

In FY2027, up to $232–$325 for the hotel night, depending on the month, plus $92 for meals and incidentals. On the first and last travel days the M&IE is $69.00.

Is a San Francisco per diem taxable?

For employees paid under an accountable plan, an allowance up to the federal rate is generally not wages; any excess is. Employers using the IRS high-low method treat San Francisco as high-cost during October 1 – September 30. Per diem and taxes.