If you have employees who travel for work, you might offer them per diem pay to cover travel-related expenses. Per diem rates can vary based on the state and city your employee travels to. Read on to learn about and get resources for different state per diem rates.
Per diem overview
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). Meals and incidental expenses are also 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: For 2024, the rate is $161 per day, which includes $107 for lodging and $59 for meals and incidental expenses. 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: This method uses one rate for high-cost areas and another rate for Continental United States (CONUS) cities that are not high-cost.The 2024 rate for high-cost localities is $309 per day (including $74 for M&IE), and the rate for CONUS cities is $214 per day (including $64 for M&IE).
State per diem rates: What localities have a separate rate?
Per diem rates can vary based on the 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 $107 per night for lodging and $59 per day for M&IE ($166 total).
Take a look at the state-by-state breakdown below to learn which destinations have separate lodging and M&IE rates by state.
Alabama
The following cities in Alabama have a higher per diem rate than the standard:
- Birmingham
- Gulf Shores
- Huntsville
- Mobile
You can view the lodging and M&IE rates for these Alabama cities here.
Alaska
The GSA does not set per diem rates for Alaska. The Department of Defense sets Alaska rates.
Arizona
The following Arizona cities have a higher per diem than the standard rate:
- Grand Canyon/Flagstaff
- Kayenta
- Phoenix/Scottsdale
- Sedona
- Tucson
You can view the lodging and M&IE rates for the Arizona cities here.
Arkansas
Hot Springs, Arkansas has a higher lodging and M&IE rate than the standard rate. You can view the rates here.
California
California has over 30 cities with a higher per diem rate than the standard. These localities include:
- Los Angeles
- Napa
- Palm Springs
- San Diego
- San Francisco
You can view the full list of California cities and their month-by-month lodging rates and M&IE rates here.
Colorado
Colorado has over a dozen cities with a higher per diem rate than the standard, including:
- Aspen
- Boulder
- Colorado Springs
- Denver
Check out the rates for Colorado cities here.
Connecticut
Take a look at the following Connecticut cities with a higher rate than the standard:
- Bridgeport/Danbury
- Hartford
- New Haven
- New London/Groton
Check out the lodging and M&IE rates for these Connecticut cities here.
Delaware
These are the Delaware cities with higher rates than the standard per diem rate:
- Lewes
- Wilmington
You can view the Delaware lodging rates by month for these cities and M&IE rates here.
Florida
Florida has over 20 localities with a separate per diem rate, including:
- Daytona Beach
- Fort Lauderdale
- Fort Myers
- Key West
View the full rates by month for each of Florida’s applicable localities here.
Georgia
The following localities have a higher per diem rate than the standard:
- Athens
- Atlanta
- Augusta
- Jekyll Island/Brunswick
- Marietta
- Savannah
Visit the GSA website to see the full list of Georgia city rates.
Hawaii
The GSA does not set per diem rates for Hawaii. The Department of Defense sets Hawaii rates.
Idaho
The following cities in Idaho have a higher per diem rate than the standard:
- Boise
- Coeur d’Alene
- Sun Valley/Ketchum
You can view the full per diem information for Idaho cities here.
Illinois
The following cities in Illinois have a higher per diem rate than the standard:
- Bolingbrook/Romeoville/Lemont
- Chicago
- East St. Louis/O’Fallon/Fairview Heights
- Oak Brook Terrace
Check out more information for these Illinois cities here.
Indiana
There are several cities in Indiana with a higher rate than the standard per diem rate. These cities are:
- Bloomington
- Ft. Wayne
- Indianapolis/Carmel
- Lafayette/West Lafayette
You can view more information for Indiana per diem rates here.
Iowa
Dallas and Des Moines have higher per diem rates than the standard rate. View the lodging and M&IE rates for these Iowa cities here.
Kansas
Kansas City/Overland Park has a higher rate than the standard per diem rate. Learn more about the lodging and M&IE rate here.
Kentucky
Take a look at the following Kentucky cities with a higher lodging and M&IE rate:
- Boone
- Kenton
- Lexington
- Louisville
View the Kentucky per diem rates here.
Louisiana
The following localities in Louisiana have a higher per diem than the standard:
- Alexandria/Leesville/Natchitoches
- New Orleans
Check out the month-by-month lodging and M&IE rates for these Louisiana cities here.
Maine
Maine localities with a higher per diem are:
- Bar Harbor/Rockport
- Kennebunk/Kittery/Sanford
- Portland
Learn more about the per diem rates in Maine localities here.
Maryland
The following Maryland cities have a higher per diem rate than the standard:
- Aberdeen/Bel Air/Belcamp
- Annapolis
- Baltimore City
- Cambridge/St. Michaels
- Centreville
- Columbia
- D.C.
- Ocean City
View more about Maryland per diem rates here.
Massachusetts
Massachusetts has over 10 cities with a separate rate, including:
- Andover
- Boston/Cambridge
- Falmouth
- Martha’s Vineyard
- Nantucket
You can view the full list, along with rates, here.
Michigan
Michigan has over 10 localities with a higher rate than the standard per diem rate, including Ann Arbor, Detroit, Grand Rapids, and Mackinac Island.
Check out the view the full list, along with rates, here.
Minnesota
Duluth, Minneapolis/St. Paul, and Rochester have higher per diem rates than the standard rate of $107 (lodging) and $59 (M&IE). You can view the most current rates here.
Mississippi
The following cities have a higher per diem rate than the standard rate:
- Oxford
- Southaven
- Starkville
Learn more about the lodging and M&IE per diem rates for these Mississippi cities here.
Missouri
The per diem rate for Kansas City and St. Louis is higher than the standard rate. Learn more here.
Montana
Here are the localities with a separate per diem rate in Montana:
- Big Sky/West Yellowstone/Gardiner
- Helena
- Kalispell/Whitefish
- Missoula
You can check out the Montana M&IE rates and monthly lodging rates for each city here.
Nebraska
Omaha has a higher lodging and M&IE rate than the standard per diem rate. Learn more here.
Nevada
Incline Village/Reno/Sparks and Las Vegas have a different per diem rate than the standard rate. Check out the monthly lodging rates and the M&IE here.
New Hampshire
The following New Hampshire localities have their own per diem rate:
- Concord
- Conway
- Durham
- Laconia
- Lebanon/Lincoln/West Lebanon
- Manchester
- Portsmouth
You can view the rates for each New Hampshire city here.
New Jersey
New Jersey has over 10 localities with a separate per diem rate, including Cherry Hill, Newark, and Princeton. You can view the full list and rates for each here.
New Mexico
Albuquerque, Carlsbad, Santa Fe, and Taos have a separate per diem rate. Check out the lodging and M&IE rates for these cities here.
New York
New York’s list of cities with their own per diem rate include Albany, Buffalo, Ithaca, and New York City. You can view the full list of cities and the most up-to-date rates for each here.
North Carolina
North Carolina has over 10 localities with a separate rate, including Asheville, Charlotte, and Raleigh. Check out the full list of cities and their rates here.
North Dakota
North Dakota currently does not have cities with a separate per diem rate. Cities use the standard per diem rate.
Ohio
The following Ohio cities have their own per diem rate:
- Canton
- Cincinnati
- Cleveland
- Columbus
- Dayton/Fairborn
- Hamilton
- Mentor
- Sandusky
You can learn more about Ohio per diem rates here.
Oklahoma
Oklahoma City has a higher per diem rate than the standard $107 for lodging and $59 for M&IE. You can view the rates here.
Oregon
The following Oregon cities have their own per diem rate:
- Beaverton
- Bend
- Clackamas
- Eugene/Florence
- Lincoln City
- Portland
- Seaside
Get the monthly rates for lodging, and the M&IE rates, for these Oregon cities here.
Pennsylvania
Pennsylvania cities that set a per diem rate include Bucks, Gettysburg, Hershey, Philadelphia, and Pittsburgh. Check out the full list of PA cities and their rates here.
Rhode Island
The following Rhode Island cities set their own per diem rate:
- East Greenwich/Warwick
- Jamestown/Middletown/Newport
- Providence/Bristol
You can learn more about the monthly lodging rates and the M&IE here.
South Carolina
The South Carolina cities with a higher per diem than the standard rate are:
- Charleston
- Columbia
- Hilton Head
- Myrtle Beach
Learn more about the most up-to-date rates here.
South Dakota
Deadwood/Spearfish, Hot Springs, and Rapid City set a higher per diem rate than the standard rate. You can view each month’s lodging rate and the M&IE for these cities here.
Tennessee
The Tennessee cities with a separate per diem rate are:
- Brentwood/Franklin
- Chattanooga
- Knoxville
- Memphis
- Nashville
Check out the per diem rates for these cities here.
Texas
Texas cities with their own per diem rate include Austin, Dallas, and Houston. You can view the full list and their rates here.
Utah
Moab, Park City, Provo, and Salt Lake City set their own per diem rate. Check out the lodging and M&IE rates here.
Vermont
Vermont cities with their own per diem rate include:
- Burlington
- Manchester
- Montpelier
- Stowe
- White River Junction
View the most up-to-date rates for these Vermont cities on the GSA website here.
Virginia
Virginia cities that have a separate per diem rate include Charlottesville, D.C., and Richmond. You can view the full list of cities and their rates here.
Washington
Washington’s cities with a separate per diem rate include Seattle and Vancouver. Check out the monthly lodging rate and M&IE rates here.
Washington D.C.
D.C.’s per diem rate is higher than the standard. You can view the M&IE and monthly lodging rates here.
West Virginia
Charles Town and Charleston are the West Virginia cities with a higher per diem rate than the average. Learn more on the GSA website here.
Wisconsin
The following Wisconsin cities have their own per diem rates:
- Madison
- Milwaukee
- Sturgeon Bay
- Wisconsin Dells
Check out more about the per diem in these Wisconsin cities here.
Wyoming
Cody and Jackson/Pinedale have separate per diem rates from the standard GSA rate. Learn more here.
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This article has been updated from its original publication date of July 13, 2020.
This is not intended as legal advice; for more information, please click here.
