2021 Per Diem Rates

2021 Per Diem Rates – When traveling on official business, per-diems are set amounts that can be spent for accommodation, meals, and other miscellaneous expenses. The General Services Administration (GSA) sets federal per diem rates, which are utilized by all federal employees and many private-sector employees who travel for their employers.

The amount of per-diem money you’ll get for meals, as well as lodging, is determined by where you’re going. A specific per-diem tariff has been established for nearly 400 destinations around the United States. The Fiscal Year 2021 general per diem prices is used for travel to any other part of the United States. The term per diem refers to a daily stipend for certain travel expenses for staff. It comes from the Latin word per diem, which means “by day.” Per diem rates exist for two distinct components:

Perdiem Rates 2021

Perdiem Rates 2021

Lodging

Meals and other incidentals

Federal agencies set these rates, and they apply to federal employees who travel for work. The Internal Revenue Service also uses them to determine if non-federal government employees owe tax on reimbursements for work-related expenses.

The 2019 tax returns, incidental expense (IE) consists only of tips and fees paid to baggage carriers, porters, hotel staff, and ship crew members. IE does not include travel expenses between lodging, business, dining, and other locations. These expenses for transportation and mail should be repaid separately.

Per diem expenses and employee driving expenses can also be treated separately. You can use either actual costs or the standard IRS mile rate of 57.5 cents per mile in 2020, decreasing to 56 cents per mi in 202 to account for driving expenses.

What is the Per Diem Rates?

The General Services Administration determines the per diem rates for every city and state in the continental (also called contiguous) United States (CONUS). Higher-cost areas have higher per diem rates, while in others, they vary depending on the time of the year. The cost of meals and hotels can vary from one city or another and from winter to spring.

The per diem rates are set by the Department of Defense (DOD), which applies to Alaska, Hawaii, U.S. territories, and possessions. This is known as OCONUS (outside of the contiguous United States). Per diem rates are set by the Department of State (DOS).

Each year, the per diem rates are updated on October 1st to match the start of the fiscal year for the United States government.

The per diem rate for lodging in CONUS destinations does not include taxes. The per-diem rate for meals & incidentals (M&IEs) is 75% of the full day amount.

State Per Diem Rates

State Number Per-Diem Destinations Average Meals & Incidentals Rate Average Lodging Rate
Alabama 67 $55.19 $96.76
Arizona 16 $58.81 $108.72
Arkansas 75 $55.08 $96.09
California 59 $62.86 $131.44
Colorado 64 $59.67 $115.11
Connecticut 8 $60.63 $107.50
Delaware 3 $57.33 $115.78
District Of Columbia 1 $76.00 $220.17
Florida 67 $58.06 $112.04
Georgia 159 $55.39 $97.73
Idaho 44 $56.00 $98.44
Illinois 102 $55.59 $98.44
Indiana 92 $55.17 $96.98
Iowa 99 $55.07 $96.28
Kansas 105 $55.37 $96.84
Kentucky 120 $55.24 $97.00
Louisiana 64 $56.45 $97.82
Maine 16 $58.44 $107.82
Maryland 24 $60.71 $115.69
Massachusetts 16 $66.25 $154.82
Michigan 83 $55.54 $99.13
Minnesota 87 $55.98 $98.16
Mississippi 82 $55.22 $96.28
Missouri 115 $55.67 $98.11
Montana 56 $55.63 $98.97
Nebraska 93 $55.06 $96.15
Nevada 17 $56.00 $98.00
New Hampshire 10 $61.20 $116.81
New Jersey 21 $59.71 $120.21
New Mexico 33 $56.03 $101.16
New York 62 $59.68 $114.98
North Carolina 100 $55.45 $98.08
North Dakota 53 $55.00 $96.00
Ohio 88 $55.77 $99.16
Oklahoma 77 $55.08 $96.10
Oregon 36 $56.58 $102.33
Pennsylvania 68 $56.40 $100.84
Rhode Island 5 $60.80 $133.02
South Carolina 46 $56.57 $104.36
South Dakota 66 $55.67 $96.57
Tennessee 95 $55.26 $98.09
Texas 255 $55.44 $99.35
Utah 29 $56.38 $103.18
Vermont 14 $61.07 $106.08
Virginia 134 $56.51 $102.73
Washington 39 $59.44 $108.64
West Virginia 55 $55.04 $96.29
Wisconsin 72 $55.51 $97.39
Wyoming 23 $57.78 $107.80