If you’re self-employed and travel away from home for business, the IRS lets you deduct meals with the standard meal allowance instead of saving every receipt: the federal per diem rate for meals and incidental expenses (M&IE) in the place you stay. Pick where you’re going and your dates, and this calculator adds up the allowance day by day and shows the part you can usually deduct. It uses the official GSA rates for the continental US for federal fiscal years 2026 and 2027 (travel from October 1, 2025 to September 30, 2027). Everything runs in your browser and nothing is sent anywhere.

 

How the math works

daily allowance  = GSA M&IE rate for the place you stop to sleep, for the fiscal year that day falls in
first/last day   = 3/4 of the daily rate (or the full rate, if you consistently use another reasonable method)
trip allowance   = sum of the daily amounts
deductible       = trip allowance x 50% (80% under DOT hours-of-service limits)

Example with the default inputs: New York City, leaving Tuesday November 3, 2026 and home Friday November 6, 2026. The FY2027 M&IE rate there is $92, so the trip is $69 + $92 + $92 + $69 = $322, and 50% of that, $161, is the usual deduction.

The rules this follows (IRS Publication 463)

  • Self-employed people can use it. The standard meal allowance can be used whether you’re an employee or self-employed, and whether or not you’re reimbursed. You still have to keep records of the time, place and business purpose of each trip.
  • It covers meals and incidentals, not lodging. There is no standard lodging amount, so you deduct what the hotel actually cost.
  • Use the rate where you sleep. If you’re in more than one place in a day, the rate for the area where you stop for sleep or rest applies.
  • Departure and return days are prorated. Either 3/4 of the rate (Method 1) or any method you apply consistently that follows reasonable business practice (Method 2).
  • 50% limit. Whether you use actual costs or the standard meal allowance, you can generally deduct only 50% of unreimbursed meals. It’s 80% for meals during periods under the Department of Transportation’s hours-of-service limits. If a client reimburses you and you give them adequate records, the limit falls on the client instead of you.
  • Fiscal years. GSA rates run October 1 to September 30. Pub. 463’s transition rules let you choose between the old and the new fiscal year’s tables for travel in the last months of the calendar year, as long as you’re consistent for the year. This calculator uses the table for the fiscal year each travel day falls in.
  • Continental US only. Alaska, Hawaii, US territories and foreign travel use Department of Defense and State Department rates, which aren’t included here.
  • Transportation workers can use a special flat daily rate instead; see Pub. 463 for the current amount.
  • You also have to be traveling away from your tax home long enough to need sleep or rest; a same-day trip with no stop for sleep or rest doesn’t qualify.

Sources: IRS Publication 463, Travel, Gift, and Car Expenses, GSA per diem rates and the GSA M&IE breakdown. Rates loaded from GSA’s per diem API on October 20, 2026. This is general information, not tax advice; check with a tax professional for your situation.

Tools from us

  • Per Diem Travel Expense Tracker (Excel + Google Sheets): log trips day by day at GSA FY2026 and FY2027 rates, with 75% first and last days, provided-meal deductions, lodging vs the GSA cap, and the 50% or 80% deductible meal amount from IRS Pub. 463. $9.
  • US Per Diem API: coming soon. GSA per diem rates by ZIP code or city for your own apps. Not available yet.

Disclosure: the Per Diem Travel Expense Tracker is our own paid product, and we earn the sale price if you buy it. Not affiliated with GSA or the IRS. Not tax advice.

Disclosure: the calculators on this site are our own. We don’t earn anything from the links in this list, and none are affiliate links. Not affiliated with the IRS or GSA. More guides: Gumroad developer guides.