Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

Trace the number back to the source

The data behind the directory.

Published GSA workbooks, organized for everyday use. No rate estimates, no hidden API dependency, and no invented locations.

State travel tax reference
49 state/DC summaries, account conditions and dated source referencesCSV ↓FY2027 rate directory
All 12 months · 295 non-standard areas + standard CONUSCSV ↓FY2026 rate directory
All 12 months · 296 non-standard areas + standard CONUSCSV ↓Complete rate data
Both editions, meal allocations, source row references and statesJSON ↓

Coverage and effective dates

FY2026 is valid October 1, 2025 – September 30, 2026. FY2027 is valid October 1, 2026 – September 30, 2027. The directory covers the 48 contiguous states and Washington, DC. Alaska, Hawaii, territories and international destinations use other rate systems.

The files were retrieved on Oct 1, 2026. This is a dated snapshot, not a live verification of every visit. Source validity dates and retrieval dates are kept separate.

Original source files

Known limitations retained from the source

  • Both ZIP snapshots contain 40,426 distinct ZIP values. There are 1,839 values associated with multiple rate localities; all matches are retained.
  • The FY2026 ZIP workbook has 13 rows without a state value. We preserve the omissions and disclose them when relevant.
  • ZIP values are GSA source entries, not a claim of USPS address validity or current deliverability.
  • One locality’s name changes between editions under the same GSA DestinationID. Each year’s source name remains in the JSON and CSV.
  • Rate comparisons exclude records with changed locality definitions. An absent record is not assigned the standard rate automatically.

Reuse and attribution

The source rates are U.S. federal government data. GSA’s website policy explains reuse and exceptions. We use the rate files, not GSA logos, photographs or third-party material. Attribute the U.S. General Services Administration when reusing the official data and retain the fiscal year.

Reference tables and official authorities

Complete CONUS meal allocation table · M&IE CSV · Federal travel rule index · Official source directory

State tax reference snapshots

The state travel tax directory summarizes 49 GSA SmartPay state pages retrieved October 1, 2026. Each reference identifies its official page, retrieval date and SHA-256 checksum. Account guidance, source conditions and travel forms are separated; a source that does not name a form is not described as saying no form is required. State sales tax statements do not imply an exemption from all local hotel taxes.

Linked forms and state laws are routes to the official authority; their live availability and individual applicability are not certified by this snapshot. The downloadable CSV contains our summaries with their source attribution, not completed exemption forms.

Rules and interpretation