Effective January 1, 1999, per diem rates for CONUS (48 Contiguous States and the District of Columbia) excluded room taxes and laundry, dry cleaning and pressing. These expenses may be claimed separately. Personnel should check with their individual agencies for specific guidance.

Effective January 1, 2000, taxes on lodging are separately reimbursable for Alaska, Hawaii, Puerto Rico, the Northern Mariana Islands and Possessions of the United States.

Note for Foreign Travel Rates:

Room taxes have not been removed from the foreign travel rates. Therefore, separate claims for taxes will not be allowed for foreign travel.

Laundry and dry cleaning expenses remain part of the incidental portion of the per diem rate for travel to foreign and non-foreign (outside CONUS) areas, and may not be claimed as a separate expense.

Maximum rates of per diem allowances for travel in foreign areas are established by the Secretary of State. These rates apply to all U.S. Government employees and contractors. For regulations pertaining to these rates, see the Federal Travel Regulation (Chapter 301-7) as established by the General Services Administration and implementing regulations established by Federal Agencies. (Foreign Affairs Agencies - See 6 FAM 150; Defense Agencies - See Chapter 4 of the JFTR, Vol 1, for Members of the Uniformed Services and JTR, Vol 2, for Civilians.) Appendix B of Chapter 301 of the Federal Travel Regulation also contains information on the allocation of MI&E rates to be used in making deductions from the MI&E allowance.

REIMBURSEMENT OF ACTUAL SUBSISTENCE EXPENSES: For civilian employee travel in foreign areas involving special or unusual circumstances, the reimbursement of actual and necessary itemized subsistence expenses shall not exceed 300% of the applicable maximum foreign travel per diem allowance (rounded to the next higher dollar). The reimbursement for M&IE shall not exceed 300% of the applicable M&IE rate (rounded to the next higher dollar). For regulations governing the reimbursement of actual subsistence expenses, see chapter 301-8 of the Federal Travel Regulation or pertinent agency implementing regulations.

Per Diem Allowances for Travel in Foreign Areas

All travelers are advised to request information on hotel discounts for U.S. Government employees when arranging for hotel reservations. They should also seek information on the possible avoidance of taxes or their refund upon return to the United States or their post of assignment.

Separate amounts are established for lodging and meals plus incidental travel expenses (M&IE). The maximum lodging amount is intended to substantially cover the cost of lodging at adequate, suitable and moderately-priced facilities. The M&IE portion is intended to substantially cover the cost of meals and incidental travel expenses such as laundry and dry cleaning.

The maximum per diem rates for foreign counties are based on costs reported in the Hotel and Restaurant Section (Form DSP-23W) submitted by foreign posts. This report includes prices for hotel rooms and meals at facilities representative of moderately priced and suitable hotels and restaurants most frequently used by typical Federal travelers. The lodging portion of the allowance is based on average reported costs for a single room, including any mandatory service charges and taxes. Where breakfast or other meals are included in the reported lodging charge, these costs have been adjusted to exclude meals. The meal portion is based on the costs of an average breakfast, lunch, and dinner at facilities typically used by employees at that location, including taxes, service charges, and customary tips. The M&IE rate is based on these meal costs plus an additional amount, equal to 10% of the combined lodging and meal costs, to cover incidental travel expenses.

Requests for Per Diem Revisions: In order for the Department of State to maintain appropriate travel per diem rates in foreign areas, employees of the Federal Government who believe that the per diem rate authorized for a particular area is inappropriate for expenses normally encountered while on temporary duty are encouraged to notify their respective agency travel officials. Those agencies that receive complaints about a per diem rate for a locality where there is frequent travel may submit a request to the Department of State for review. This request should include cost data on lodging and meals using Form DSP-23W. This information must be submitted in accordance with instructions in sections 074.3 and 950 of the Standardized Regulations (Government Civilians, Foreign Areas).

Maximum Travel Per Diem Allowances for Foreign Areas

This Per Diem Supplement to the Standardized Regulations (Government Civilian, Foreign Areas) lists all foreign areas alphabetically. Where a country or island is listed it is intended to include all territory within the boundaries of that country or island including any off-shore islands in the same general vicinity. It will not include territories or possessions located elsewhere even though considered an integral part of the parent country or island. In such cases, no cost data pertinent to such territories and possessions were used in determining the established rates. When a political subdivision smaller than a country is named such as: states, provinces, departments, cities, towns, villages, etc.; it will include the corporate limits of such political subdivision or the limits of territory within the normal boundary thereof if it is not incorporated.

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Notice | Foreign Per Diem Rates | Non-Foreign Per Diem Rates | Monthly Per Diem Index |
Office of Allowances || Department of State || Secretary of State