If you have employees who travel for work, you might offer them per diem pay to reimburse them for travel-related expenses. Per diem rates can vary based on the state and city your employee travels to. Read on to learn about different state per diem rates, including a state-by-state breakdown of each state’s average rates.
Overview of per diem
Before you head into the world of per diem rates by state, you need to be able to answer the question, What is per diem? So … what is it?
Per diem is a daily allowance you can pay employees to cover travel-related expenses. Employers are not required to pay or offer per diem to employees. With per diem pay, you give employees a fixed dollar amount to cover costs for lodging, meals, and incidental expenses (e.g., tips for employees). Meals and incidental expenses might also be referred to as M&IE.
You cannot pay employees per diem to cover mileage reimbursement or transportation expenses.
Per diem rates change year to year, depending on IRS Publication 1542. New rates go into effect on October 1 each year. Rates vary by location and generally increase in more expensive cities, like Boston.
There are two methods you can use to determine employees’ per diem:
- Standard method
- High-low method
Standard method
The standard per diem rate method varies based on the locality of where you send the employee for work travel. If the employee travels within the Continental United States (CONUS), the General Services Administration (GSA) provides rates for different localities.
The standard per diem rate for 2020 is $151 per day, which includes $96 for lodging and $55 for meals and incidental expenses. For the standard method, you only need to pay 75% of the standard rate for M&IE on the employee’s first and last day of travel.
High-low method
The IRS also allows employers to use a high-low method for per diem. The high-low method uses one rate for high-cost areas and another rate for cities in CONUS that are not high-cost.
High-low method rates change each year. As of October 1, 2019, employers must use the following rates for the high-low method:
- $297 per day (including $71 for M&IE) for high-cost localities
- $200 per day (including $60 for M&IE) for CONUS cities
State per diem rates: State-by-state breakdown
Per diem rates vary state by state. And depending on the state, rates typically change from locality to locality.
If your employee is traveling to a city in a state that does not have a specific per diem rate, you can use the standard per diem rate of $96 per night for lodging and $55 per day for M&IE ($151 total).
To find out a state’s average per diem rate for M&IE as well as lodging, take a look at a state-by-state breakdown below. Keep in mind that the following rates are all per day or night. And, each state’s city rate examples are not all-inclusive.
Alabama
In Alabama, the average lodging rate is $96.68 per day, and the average M&IE rate is $55.19 per day.
Check out a couple of per diem rates in different Alabama localities:
- Birmingham (Jefferson County): $56 for M&IE and $110 for lodging
- Mobile (Mobile County): $61 for M&IE and $104 for lodging
Alaska
There are no per diem localities specified by the GSA for Alaska in 2020. Employers can follow the standard per diem rate of $96 for lodging and $55 for M&IE per day.
Arizona
Arizona’s average per diem rate is $58.81 for M&IE and $109.09 for lodging.
Take a look at how rates can vary by locality in Arizona:
- Tucson (Pima County): $61 for M&I and $125 for lodging
- Sedona (Sedona County): $76 for M&IE and $175 for lodging
- Phoenix (Maricopa County): $56 for M&IE and $146 for lodging
Arkansas
In Arkansas, the average M&IE rate is $55.08 per day. The average lodging rate per day in Arkansas is $96.11.
Here is an example of a per diem rate in Arkansas:
- Hot Springs (Garland County): $61 for M&IE and $104 for lodging
California
California’s average M&IE rate is $62.86, and the average lodging rate is $130.55. A number of areas in California are higher-cost localities, driving up the rates.
Check out how per diem rates vary from locality to locality in California:
- Napa (Napa County): $66 for M&IE and $160 for lodging
- Santa Monica (Santa Monica County): $76 for M&IE and $248 for lodging
- Fresno (Fresno County): $66 for M&IE and $110 for lodging
- San Francisco (San Francisco County): $76 for M&IE and $302 for lodging
Colorado
Colorado’s average per diem rate is $59.67 for M&IE and $114.43 for lodging.
Take a look at how rates differ across Colorado:
- Aspen (Pitkin County): $76 for M&IE and $361 for lodging
- Colorado Springs (El Paso County): $66 for M&IE and $109 for lodging
- Durango (La Plata County): $71 for M&IE and $104 for lodging
Connecticut
In Connecticut, the average rate for M&IE is $60.63 per day, and the average for lodging rate per day is $108.13.
Here are a few examples of different per diem rates in Connecticut localities:
- Hartford (Hartford County): $61 for M&IE and $130 for lodging
- New Haven (New Haven County): $61 for M&IE and $114 for lodging
- Danbury (Fairfield County): $66 for M&IE and $129 for lodging
Delaware
The average M&IE for Delaware is $57.33 per day. The average lodging rate per day is $116.56.
Check out a couple of per diem rates from localities in Delaware:
- Lewes (Sussex County): $61 for M&IE and $97 for lodging
- Wilmington (New Castle County): $56 for M&IE and $131 for lodging
Florida
Florida’s average rate for M&IE is $58.15 per day. The average rate for lodging is $111.37 per day.
Here are what the rates are for a few Florida localities:
- Key West (Monroe County): $66 for M&IE and $300 for lodging
- St. Augustine (St. Johns County): $61 for M&IE and $129 for lodging
- Miami (Miami-Dade County): $66 for M&IE and $190 for lodging
Georgia
Georgia’s average per diem rate is $55.39 for M&IE and $97.57 for lodging.
Look at how per diem rates vary across the state of Georgia:
- Atlanta (Fulton / Dekalb County): $66 for M&IE and $164 for lodging
- Savannah (Chatham County): $61 for M&IE and $118 for lodging
- Athens (Clarke County): $56 for M&IE and $104 for lodging
Hawaii
There are no per diem localities specified by the GSA for Hawaii in 2020. Employers can follow the standard per diem rate of $96 for lodging and $55 for M&IE per day.
Idaho
Idaho’s average rate for M&IE per day is $56, and the average lodging rate per day is $98.13.
Check out a couple of rates from different localities in Idaho:
- Boise (Ada County): $71 for M&IE and $137 for lodging
- Sun Valley (Blaine/Elmore County): $66 for M&IE and $109 for lodging
Illinois
In Illinois, the average rate for M&IE is $55.59, and the average for lodging is $98.50.
Take a look at how rates vary in Illinois below:
- Chicago (Cook/Lake County): $76 for M&IE and $125 for lodging
- Fairview Heights (St. Clair County): $66 for M&IE and $135 for lodging
- Oakbrook Terrace (Dupage County): $61 for M&E and $114 for lodging
Indiana
Indiana’s average per diem rate for M&IE is 55.17 and its average rate for lodging is $97.01.
Here are a few examples of various rates in Indiana:
- Bloomington (Monroe County): $61 for M&IE and $97 for lodging
- Ft. Wayne (Allen County): $56 for M&IE and $108 for lodging
- Indianapolis (Marion County): $56 for M&IE and $128 for lodging
Iowa
The average M&IE rate in Iowa is $55.07 per day and the average lodging rate is $96.30 per night.
Take a look at a couple of different locality rates in Iowa below:
- Dallas (Dallas County): $56 for M&IE and $113 for lodging
- Des Moines (Polk County): $61 for M&IE and $109 for lodging
Kansas
In Kansas, the average rate for M&IE is $55.37 per day, and the average lodging rate is $96.84 per day.
Check out examples of rates in different Kansas localities below:
- Kansas City (Wyandotte/Johnson/Leavenworth County): $66 for M&IE and $124 for lodging
- Wichita (Sedgwick County): $61 for M&IE and $100 for lodging
Kentucky
Kentucky’s average per diem rate is $55.24 for M&IE and $96.89 for lodging.
Look at a few of Kentucky’s rates by locality below:
- Kenton (Kenton County): $76 for M&IE and $143 for lodging
- Lexington (Fayette County): $56 for M&IE and $109 for lodging
- Louisville (Jefferson County): $61 for M&IE and $138 for lodging
Louisiana
Louisiana’s average rate for M&IE is $56.45. The average rate per day for lodging in Louisiana is $97.89.
Here are a couple of examples of per diem rates in Louisiana localities:
- Baton Rouge (East Baton Rouge Parish County): $61 for M&IE and $100 for lodging
- New Orleans (Orleans / Jefferson Parishes County): $71 for M&IE and $157 for lodging
Maine
The average M&IE rate for Maine is $58.44. In Maine, the average lodging rate is 106.90.
Check out rates from different localities in Maine below:
- Rockport (Hancock/Knox County): $66 for M&IE and $122 for lodging
- Sanford (York County): $76 for M&IE and $100 for lodging
- Portland (Cumberland/Sagadahoc County): $61 for M&IE and $111 for lodging
Maryland
Maryland’s average M&IE rate per day is $60.71. The average lodging rate in Maryland is $115.40.
Some rates in Maryland localities include:
- Baltimore City (Baltimore City County): $71 for M&IE and $119 for lodging
- Centreville (Queen Anne County): $71 for M&IE and $117 for lodging
- Columbia (Howard County): $66 for M&IE and $108 for lodging
Massachusetts
In Massachusetts, the average M&IE rate is $66.25, and the average lodging rate is $155.66. Some areas in Massachusetts have higher rates due to them being higher-cost localities.
Here are a few per diem rates across Massachusetts:
- Boston (Cambridge County): $71 for M&IE and $169 for lodging
- Nantucket (Nantucket County): $76 for M&IE and $164 for lodging
- Worcester (Worcester County): $61 for M&IE and $126 for lodging
Michigan
Michigan’s average M&IE rate is $55.54, and the state has an average lodging rate of $99.19.
Take a look at some of Michigan’s per diem rates by locality:
- Ann Arbor (Washtenaw County): $61 for M&IE and $120 for lodging
- Detroit (Wayne County): $56 for M&IE and $136 for lodging
- Grand Rapids (Kent County): $61 for M&IE and $117 for lodging
Minnesota
In Minnesota, the average M&IE rate per day is $55.98. The average lodging rate in Minnesota is $98.02 per day.
Check out some of Minnesota’s locality rates:
- Duluth (St. Louis County): $76 for M&IE and $121 for lodging
- Minneapolis (Hennepin/Ramsey County): $76 for M&IE and $130 for lodging
- Rochester (Olmsted County): $61 for M&IE and $132 for lodging
Mississippi
Mississippi’s average rate for M&IE is $55.22 per day. The average rate for lodging per day in Mississippi is $96.27.
Some per diem rates in Mississippi include:
- Oxford (Lafayette County): $61 for M&IE and $103 for lodging
- Southhaven (Desoto County): $56 for M&IE and $110 for lodging
Missouri
Missouri’s average per diem rate is $55.67 for M&IE and $97.99 for lodging.
Look at a couple of Missouri’s rates by locality below:
- Kansas City (Jackson/Clay/Cass/Platte County): $66 for M&IE and $124 for lodging
- St. Louis (St. Louis/St. Louis City/St. Charles County): $66 for M&IE and $135 for lodging
Montana
In Montana, the average M&IE rate is $55.63 and $98.49 for lodging.
Here are a few per diem rates in Montana:
- Helena (Lewis and Clark County): $66 for M&IE and $103 for lodging
- Missoula (Missoula County): $61 for M&IE and $102 for lodging
- West Yellowstone (Gallatin/Park County): $61 for M&IE and $113 for lodging
Nebraska
Nebraska’s average rate for M&IE is $55.06 and $96.15 for lodging.
Check out an example of a per diem rate in Nebraska:
- Omaha (Douglas County): $61 for M&IE and $110 for lodging
Nevada
Nevada’s average rate for lodging is $97.39 per day. The average rate for M&IE in Nevada is $56.
New Hampshire
New Hampshire’s average M&IE rate per day is $61.20. The average lodging rate in New Hampshire is $115.66.
Take a look at some per diem rates in New Hampshire:
- Concord (Merrimack County): $66 for M&IE and $104 for lodging
- Portsmouth (Rockingham County): $61 for M&IE and $120 for lodging
New Jersey
New Jersey’s average M&IE rate is $60.76 and the average lodging rate is $118.61.
Check out a couple examples of per diem rates in New Jersey:
- Flemington (Hunterdon County): $66 for M&IE and $128 for lodging
- Somerset (Somerset County): $66 for M&IE and $155 for lodging
New Mexico
New Mexico’s average M&IE rate is $55.55 per day. The average lodging rate in New Mexico is $101.03.
Look at a couple of New Mexico’s per diem rates by locality below:
- Sante Fe (Santa Fe County): $61 for M&IE and $106 for lodging
- Taos (Taos County): $66 for M&IE and $105 for lodging
New York
In New York, the average M&IE is $59.68 and the average lodging rate per day is $115.43. Some areas in New York have higher rates due to them being higher-cost localities.
Some per diem rates in New York include:
- Albany (Albany County): $61 for M&IE and $115 for lodging
- New York City (Bronx/Kings/New York/Queens/Richmond County): $76 for M&IE and $163 for lodging
- Buffalo (Erie County): $66 for M&IE and $106 for lodging
North Carolina
North Carolina’s average rate for M&IE per day is $55.45 and the average lodging rate per day is $97.92.
Here are a few of North Carolina’s per diem rates by city:
- Charlotte (Mecklenburg County): $56 for M&IE and $129 for lodging
- Raleigh (Wake County): $56 for M&IE and $120 for lodging
- Wilmington (New Hanover County): $61 for M&IE and $116 for lodging
North Dakota
North Dakota’s average lodging rate is $96. The average M&IE rate in North Dakota is $55.
Locations without specified rates must use the standard per diem rate for employees.
Ohio
In Ohio, the average M&IE rate is $55.77 per day, and the average lodging rate is $98.95.
Take a look at some Ohio per diem rates:
- Akron (Summit County): $56 for M&IE and $100 for lodging
- Canton (Stark County): $56 for M&IE and $96 for lodging
- Cleveland (Cuyahoga County): $66 for M&IE and $135 for lodging
Oklahoma
Oklahoma’s average M&IE rate is $55.08, and the average lodging rate is $96.12.
Here is an example of an Oklahoma per diem rate for a city:
- Oklahoma City (Oklahoma County): $61 for M&IE and $105 for lodging
Oregon
Oregon’s average per diem rate is $56.58 for M&IE and $102.55 for lodging.
Check out a few of Oregon’s per diem rates by locality below:
- Bend (Deschutes County): $61 for M&IE and $115 for lodging
- Portland (Multnomah County): $66 for M&IE and $157 for lodging
- Seaside (Clatsop County): $71 for M&IE and $112 for lodging
Pennsylvania
In Pennsylvania, the average M&IE rate is $56.40 per day, and lodging is $100.78 on average.
Some per diem rates in Pennsylvania include:
- Erie (Erie County): $56 for M&IE and $97 for lodging
- Philadelphia (Philadelphia County): $61 for M&IE and $129 for lodging
- Reading (Berks County): $61 for M&IE and $109 for lodging
Rhode Island
Rhode Island’s average M&IE rate is $60.80 and the average lodging rate is $133.28.
Take a peek at some of Rhode Island’s per diem rates:
- East Greenwich (Kent County): $61 for M&IE and $104 for lodging
- Providence (Providence/Bristol County): $61 for M&IE and $157 for lodging
South Carolina
South Carolina’s average M&IE rate per day is $56.57. The average lodging rate in South Carolina is $104.28.
Here are a few rates from different localities in South Carolina:
- Charleston (Charleston/Berkeley/Dorchester County): $71 for M&IE and $164 for lodging
- Hilton Head (Beaufort County): $61 for M&IE and $116 for lodging
- Myrtle Beach (Horry County): $61 for M&IE and $96 for lodging
South Dakota
In South Dakota, the average M&IE rate is $55.67 and $96.59 for lodging per day.
Check out some of South Dakota’s rates below:
- Hot Springs (Fall River/Custer County): $71 for M&IE and $96 for lodging
- Rapid City (Pennington County): $61 for M&IE and $96 for lodging
Tennessee
Tennessee’s average rate for M&IE is $55.26. The average rate for lodging in Tennessee is 98.16 per day. A few areas in Tennessee have higher rates due to them being higher-cost localities.
Some rates in Tennessee include:
- Knoxville (Knox County): $56 for M&IE and $103 for lodging
- Memphis (Shelby County): $61 for M&IE and $123 for lodging
- Nashville (Davidson County): $61 for M&IE and $223 for lodging
Texas
In Texas, the average M&IE rate is $55.44. The average lodging rate is $100.01 per day.
Check out some per diem rates across Texas:
- Austin (Travis County): $61 for M&IE and $163 for lodging
- Dallas (Dallas County): $66 for M&IE and $161 for lodging
- Waco (McLennan County): $56 for M&IE and $110 for lodging
Utah
Utah’s average M&IE rate is $56.38 per day. The average lodging rate is $102.93 in Utah.
Take a look at some rates in Utah:
- Provo (Utah County): $56 for M&IE and $99 for lodging
- Salt Lake City (Salt Lake/Tooele County): $56 for M&IE and $127 for lodging
Vermont
The average M&IE rate in Vermont is $61.07. In Vermont, the average lodging rate per day is $105.68.
Here are a few per diem rates in the state of Vermont:
- Montpelier (Washington County): $66 for M&IE and $132 for lodging
- Stowe (Lamoille County): $76 for M&IE and $144 for lodging
Virginia
In Virginia, the average M&IE rate is $56.63 per day. The average lodging rate per day is $102.31.
Look at different per diems rates across Virginia:
- Richmond (City of Richmond County): $66 for M&IE and $144 for lodging
- Roanoke (Roanoke County): $61 for M&IE and $117 for lodging
- Virginia Beach (Virginia Beach County): $61 for M&IE and $102 for lodging
Washington
Washington state’s average M&IE rate is $59.44 per day. The average lodging rate is $108.88.
Some per diem rates in Washington state include:
- Olympia (Thurston County): $66 for M&IE and $130 for lodging
- Tacoma (Pierce County): $71 for M&IE and $124 for lodging
- Vancouver (Clark/Cowlitz/Skamania County): $66 for M&IE and $157 for lodging
Washington D.C.
In D.C., the average M&IE rate is $76 per day. And, the average lodging rate per day is $214.83.
West Virginia
West Virginia’s average lodging rate per night is $96.25. The average M&IE rate in West Virginia is $55.04.
Check out some per diem rates in West Virginia:
- Charleston (Kanawha County): $56 for M&IE and $107 for lodging
- Morgantown (Monongalia County): $56 for M&IE and $99 for lodging
Wisconsin
Wisconsin’s average M&IE rate per day is $55.51 and the average lodging rate is $97.33.
Here are a few rates in Wisconsin:
- Appleton (Outagamie County): $61 for M&IE and $102 for lodging
- Milwaukee (Milwaukee County): $66 for M&IE and $125 for lodging
Wyoming
Wyoming’s average per diem rate is $57.78 for M&IE and $106.30 for lodging per day.
Take a look at some of Wyoming’s rates:
- Jackson (Teton/Sublette County): $76 for M&IE and $138 for lodging
- Rock Springs (Sweetwater County): $62 for M&IE and $99 for lodging
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