Scroll horizontally to see all meal amounts.
| Full day | Breakfast | Lunch | Dinner | Incidentals | Travel day (75%) |
|---|---|---|---|---|---|
| $68 | $16.00 | $19.00 | $28.00 | $5.00 | $51.00 |
| $74 | $18.00 | $20.00 | $31.00 | $5.00 | $55.50 |
| $80 | $20.00 | $22.00 | $33.00 | $5.00 | $60.00 |
| $86 | $22.00 | $23.00 | $36.00 | $5.00 | $64.50 |
| $92 | $23.00 | $26.00 | $38.00 | $5.00 | $69.00 |
Published in GSA’s M&IE breakdown and the FY2025–present source file. The filename’s FY2025 label is retained; these are the allocations used by the FY2026 and FY2027 rate files.
What to deduct
For a meal furnished by the government or included in a registration fee, subtract the full published breakfast, lunch or dinner allocation. On the first and last travel days, start with the 75% amount, then subtract the full meal allocation. Preserve at least the incidental allowance.
Complimentary hotel meals and meals provided by a common carrier are excluded from that deduction rule. An agency may also permit an exception when official business or other qualifying circumstances prevent participation in a furnished meal. See FTR §301-11.21 in the published final rule.
Meal taxes and tips are already included in M&IE. The $5 incidental component covers specified fees and tips; it is not a separate lodging-tax or transportation budget.
Example: lunch included in a conference fee
These are calculated examples, not additional official rate levels. Each row subtracts that row’s full lunch allocation.
Scroll horizontally to compare the full day and travel day.
| Full-day level | Full day, less lunch | Travel day, less lunch | All three meals provided* |
|---|---|---|---|
| $68 | $68 − $19.00 = $49.00 | $51.00 − $19.00 = $32.00 | $5.00 |
| $74 | $74 − $20.00 = $54.00 | $55.50 − $20.00 = $35.50 | $5.00 |
| $80 | $80 − $22.00 = $58.00 | $60.00 − $22.00 = $38.00 | $5.00 |
| $86 | $86 − $23.00 = $63.00 | $64.50 − $23.00 = $41.50 | $5.00 |
| $92 | $92 − $26.00 = $66.00 | $69.00 − $26.00 = $43.00 | $5.00 |
*Ordinary full or travel day with all three deductible meals provided: the incidental floor remains. Agency exceptions are not applied in this table.
Find the level for your destination
| M&IE level | Rate records | Example record |
|---|---|---|
| $68 | 18 | Standard CONUS |
| $74 | 70 | Gulf Shores |
| $80 | 104 | Birmingham |
| $86 | 71 | Phoenix / Scottsdale |
| $92 | 33 | Sedona |