Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

Delaware · GSA rate directory

Wilmington, Delaware per diem rates

Official GSA lodging ceilings, meals and incidental expenses (M&IE) and county coverage for Wilmington. 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
$127Same rate all year, before lodging taxes
Meals & incidentals (M&IE)
$74 per full dayBreakfast $18.00 · lunch $20.00 · dinner $31.00 · incidentals $5.00
First & last day of travel
$55.5075% of $74, before provided-meal deductions
Change from FY2026
Peak lodging no change$127 → $127 at the annual peak; lowest month no change; M&IE no change
IRS high-low method (Notice 2026-60)
Not listed: $230The low rate applies all year under this employer method. About IRS high-low rates

Wilmington per diem, FY2027

Oct 1, 2026 – Sep 30, 2027

Lodging ceiling / night$127One rate throughout the fiscal year
Full-day M&IE$74Meals and incidental expenses
First & last day M&IE$55.5075%, before provided-meal deductions

County and location coverage

New Castle

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

The $127 nightly ceiling applies throughout FY2027. Lodging taxes are excluded.

Consecutive periods with the same lodging ceiling. Dates are inclusive.
FromThroughLodging / night
$127

Monthly lodging per diem, FY2027

Each bar is the maximum room rate before lodging taxes. M&IE is $74 throughout this fiscal year.

$127
Oct
$127
Nov
$127
Dec
$127
Jan
$127
Feb
$127
Mar
$127
Apr
$127
May
$127
Jun
$127
Jul
$127
Aug
$127
Sep
The lodging ceiling is $127 in every month.
Full-day rates, FY2027. Travel-day meals are reduced separately.
MonthLodging / nightM&IE / dayCombined ceiling*Lodging vs FY2026
Oct 2026$127$74$201No change
Nov 2026$127$74$201No change
Dec 2026$127$74$201No change
Jan 2027$127$74$201No change
Feb 2027$127$74$201No change
Mar 2027$127$74$201No change
Apr 2027$127$74$201No change
May 2027$127$74$201No change
Jun 2027$127$74$201No change
Jul 2027$127$74$201No change
Aug 2027$127$74$201No change
Sep 2027$127$74$201No change

*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 $74 meal allowance

GSA allocation of the full-day meals and incidental expenses allowance.
BreakfastLunchDinnerIncidentals
$18.00$20.00$31.00$5.00

The first and last travel day allowance is $55.50 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.

Wilmington trip cost by season, FY2027

Planning ceilings for a single-destination trip: every night at that period’s lodging ceiling, $55.50 M&IE on the first and last days and $74 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
– $127$439.00$841.00

Example: 2 × $127 + $55.50 + $74 + $55.50 = $439.00. A stay that crosses a period boundary uses each night’s own ceiling.

Per diem calculator for Wilmington

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
Wilmington
GSA DestinationID
78
Fiscal-year validity
–
Workbook row
152 (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.

Wilmington per diem, FY2026

Oct 1, 2025 – Sep 30, 2026

Lodging ceiling / night$127One rate throughout the fiscal year
Full-day M&IE$74Meals and incidental expenses
First & last day M&IE$55.5075%, before provided-meal deductions

County and location coverage

New Castle

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

The $127 nightly ceiling applies throughout FY2026. Lodging taxes are excluded.

Consecutive periods with the same lodging ceiling. Dates are inclusive.
FromThroughLodging / night
$127

Monthly lodging per diem, FY2026

Each bar is the maximum room rate before lodging taxes. M&IE is $74 throughout this fiscal year.

$127
Oct
$127
Nov
$127
Dec
$127
Jan
$127
Feb
$127
Mar
$127
Apr
$127
May
$127
Jun
$127
Jul
$127
Aug
$127
Sep
The lodging ceiling is $127 in every month.
Full-day rates, FY2026. Travel-day meals are reduced separately.
MonthLodging / nightM&IE / dayCombined ceiling*Lodging vs FY2027
Oct 2025$127$74$201No change
Nov 2025$127$74$201No change
Dec 2025$127$74$201No change
Jan 2026$127$74$201No change
Feb 2026$127$74$201No change
Mar 2026$127$74$201No change
Apr 2026$127$74$201No change
May 2026$127$74$201No change
Jun 2026$127$74$201No change
Jul 2026$127$74$201No change
Aug 2026$127$74$201No change
Sep 2026$127$74$201No change

*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 $74 meal allowance

GSA allocation of the full-day meals and incidental expenses allowance.
BreakfastLunchDinnerIncidentals
$18.00$20.00$31.00$5.00

The first and last travel day allowance is $55.50 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.

Wilmington trip cost by season, FY2026

Planning ceilings for a single-destination trip: every night at that period’s lodging ceiling, $55.50 M&IE on the first and last days and $74 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
– $127$439.00$841.00

Example: 2 × $127 + $55.50 + $74 + $55.50 = $439.00. A stay that crosses a period boundary uses each night’s own ceiling.

Per diem calculator for Wilmington

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
Wilmington
GSA DestinationID
78
Fiscal-year validity
–
Workbook row
150 (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.

Wilmington per diem: common questions

Does the $127 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 Delaware hotel taxes depends on the state’s rules and the payment account. Delaware hotel tax guidance and forms.

What if Wilmington hotels cost more than $127 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 Wilmington per diem for one full day?

In FY2027, up to $127 for the hotel night, depending on the month, plus $74 for meals and incidentals. On the first and last travel days the M&IE is $55.50.

Is a Wilmington 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 use the $230 low rate for Wilmington. Per diem and taxes.