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Publication 1542 - Main Content

Table of Contents

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method.

High-low method.   Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $237 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2007. For travel on or after October 1, 2007, all other localities within CONUS are eligible for $152 ($45 M&IE) per diem under the high-low method.

   Table 2 lists the localities that are eligible for $256 ($58 M&IE) per diem, effective October 1, 2008. For travel on or after October 1, 2008, the per diem for all other localities increases to $158 ($45 M&IE).

Regular federal per diem rate method.   Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. The rates listed in Table 3 are effective October 1, 2007; those in Table 4 are effective October 1, 2008. The standard rate for all locations within CONUS not specifically listed in Table 3 is $109 ($70 for lodging and $39 for M&IE). For Table 4, this rate is $109 ($70 for lodging and $39 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using.

High-low method.   If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.

  For example, Employee A travels extensively during March and April of 2009, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2009. For A's November trip and any others during the remainder of 2009, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Assume that two of your other employees, B and C, are also reimbursed under the high-low method—your choice of rates must also apply to them.

  For Employee A's travel on or after January 1, 2010, you must use the rates in effect for 2010, but may either continue with the high-low method or choose the regular federal per diem rate method. The choice of method stays in effect for the entire 2010 calendar year.

  The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb.

Federal per diem rate method.   New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year.

  For example, Employees P and Q attend an industry conference in February 2009 and you reimburse their expenses using the per diem rate method (Table 4). Employee P attends other conferences in July (reimbursed using Table 4) and December 2009, while Employee Q's only other travel occurs in October 2009. When determining Q's travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates, or adopt the new ones effective October 1, 2009. Your choice of rates will also apply to Employee P's December travel. Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2009. You can choose a new method for either or both employees; this choice will become effective on January 1, 2010.

  The new federal CONUS per diem rates are published each year, generally early in September, on the Internet at www.gsa.gov.

Per diem rates for localities listed in Table 4 may change at any time during the rest of 2008 or 2009. To be sure you have the most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040.

Per Diem Rate Tables

Table 1.Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008)1,2

Note: The standard (“low”) rate of $152 ($107 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $237 Rate
AZ Phoenix, Scottsdale Maricopa 1/1 - 3/31
  Sedona City limits of Sedona 3/1 - 4/30
CA Napa Napa All year
  Palm Springs Riverside 1/1 - 4/30
  San Diego San Diego All year
  San Francisco San Francisco All year
  Santa Barbara Santa Barbara All year
  Santa Monica City limits of Santa Monica All year
  South Lake Tahoe El Dorado 1/1 - 3/31
12/1 - 12/31
  Yosemite National Park Mariposa All year
CO Aspen Pitkin 1/1 - 4/30
12/1 - 12/31
  Crested Butte, Gunnison Gunnison 1/1 - 3/31
12/1 - 12/31
  Silverthorne, Breckenridge Summit 1/1 - 3/31
12/1 - 12/31
  Steamboat Springs Routt 1/1 - 2/29
12/1 - 12/31
  Telluride San Miguel 1/1 - 3/31
10/1 - 12/31
  Vail Eagle All year
DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year
FL Fort Lauderdale Broward 1/1 - 4/30
10/1 - 12/31
  Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31
  Key West Monroe All year
  Miami Miami-Dade 1/1 - 2/29
10/1 - 12/31
  Naples Collier 2/1 - 3/31
  Palm Beach Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 1/1 - 3/31
  Stuart Martin 2/1 - 3/31
IL Chicago Cook, Lake All year
MA Boston, Cambridge Suffolk; City of Cambridge All year
  Martha's Vineyard Dukes 7/1 - 8/31
  Nantucket Nantucket All year

Table 1.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $237 Rate
MD Counties of Montgomery and Prince George's   All year
  Baltimore Baltimore City All year
  Cambridge, St. Michaels Dorchester, Talbot 4/1 - 8/31
  Ocean City Worcester 6/1 - 8/31
NH Conway Carroll 7/1 - 8/31
NV Incline Village, Crystal Bay, Reno, Sparks Washoe 6/1 - 8/31
NY Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year
  Manhattan Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island All year
  Queens Queens All year
  Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31
  Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year
PA Philadelphia Philadelphia All year
RI Jamestown, Middletown, Newport Newport 2/1 - 11/30
  Providence Providence All year
UT Park City Summit 1/1 - 3/31
VA Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax   All year
  Loudon County Loudon All year
  Virginia Beach City of Virginia Beach 6/1 - 8/31
WA Seattle King All year
WI Lake Geneva Walworth 6/1 - 9/30

1 Transition rule. A payor who uses the high-low substantiation method
in Table 1 for an employee during the first 9 months of calendar year 2008
must continue to use the high-low substantiation method for the remainder
of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and 		high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2007-63, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2 Revenue Procedure 2007-63 in Internal Revenue Bulletin No. 2007-42.

Table 2.Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008)1,2

Note: The standard (“low”) rate of $158 ($113 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $256 Rate
AZ Phoenix, Scottsdale Maricopa 1/1 - 4/30
  Sedona City limits of Sedona 3/1 - 4/30
CA Napa Napa All year
  San Diego San Diego 1/1 - 8/31
  San Francisco San Francisco All year
  Santa Barbara Santa Barbara All year
  Santa Monica City limits of Santa Monica All year
  South Lake Tahoe El Dorado 1/1 - 3/31
12/1 - 12/31
CO Aspen Pitkin 1/1 - 4/30
12/1 - 12/31
  Crested Butte, Gunnison Gunnison 1/1 - 3/31
12/1 - 12/31
  Silverthorne, Breckenridge Summit 1/1 - 4/30
12/1 - 12/31
  Steamboat Springs Routt 1/1 - 3/31
12/1 - 12/31
  Telluride San Miguel 1/1 - 3/31
10/1 - 12/31
  Vail Eagle 1/1 - 7/31
12/1 - 12/31
DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year
FL Fort Lauderdale Broward 1/1 - 4/30
10/1 - 12/31
  Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31
  Key West Monroe All year
  Miami Miami-Dade 1/1 - 2/28
10/1 - 12/31
  Naples Collier 2/1 - 3/31
  Palm Beach Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 1/1 - 4/30
12/1 - 12/31
IL Chicago Cook, Lake All year
MA Boston, Cambridge Suffolk; City of Cambridge All year
  Martha's Vineyard Dukes 6/1 - 8/31
  Nantucket Nantucket 6/1 - 9/30
MD Counties of Montgomery and Prince George's   All year
  Baltimore Baltimore City All year
  Cambridge, St. Michaels Dorchester, Talbot 5/1 - 8/31
  Ocean City Worcester 6/1 - 9/30

Table 2.(Effective October 1, 2008) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $256 Rate
NY Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year
  Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year
  Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31
  Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year
PA Philadelphia Philadelphia All year
RI Jamestown, Middletown, Newport Newport 6/1 - 9/30
UT Park City Summit 1/1 - 3/31
VA Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax   All year
WA Seattle King All year
WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31

1 Transition rule. A payor who uses the high-low substantiation method
in Table 2 for an employee during the first 9 months of calendar year 2009
must continue to use the high-low substantiation method for the remainder
of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and 		high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2008-59, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2 Revenue Procedure 2008-59 in Internal Revenue Bulletin No. 2008-41.

Table 3.Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)1

Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)

Table 3 lists all per diem rates alphabetically by state. Click on a link below to find rates for your state:

Alabama, Arkansas, Arizona, California, Colorado, Connecticut, District of Columbia, Delaware, Florida, Georgia, Iowa, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Massachusetts, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, North_Carolina, North Dakota, Nebraska, New Hampshire, New Jersey, New Mexico, Nevada, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Road Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Vermont, Washington, Wisconsin, West_Virginia, Wyoming
Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
AL Birmingham Jefferson, Shelby All year $86   $44   $130  
  Gulf Shores Baldwin 1/1 - 2/29 100   39   139  
      3/1 - 5/31 106   39   145  
      6/1 - 7/31 125   39   164  
      8/1 - 12/31 100   39   139  
  Huntsville Madison, Limestone All year 75   44   119  
  Mobile Mobile Before 3/17/08 70   39   109  
      After 3/16/08 94   49   143  
  Montgomery Montgomery All year 75   39   114  
AR Hot Springs Garland All year 93   49   142  
  Little Rock Pulaski All year 82   54   136  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/29 71   44   115  
      3/1 - 10/31 87   44   131  
      11/1 - 12/31 71   44   115  
  Kayenta Navajo All year 73   54   127  
  Phoenix, Scottsdale Maricopa 1/1 - 3/31 156   59   215  
      4/1 - 5/31 122   59   181  
      6/1 - 12/31 102   59   161  
  Sedona City limits of Sedona 1/1 - 2/29 119   64   183  
      3/1 - 4/30 139   64   203  
      5/1 - 12/31 119   64   183  
  Sierra Vista Cochise All year 71   39   110  
  Tucson Pima 1/1 - 1/31 102   49   151  
      2/1 - 5/31 119   49   168  
      6/1 - 8/31 75   49   124  
      9/1 - 12/31 102   49   151  
  Yuma Yuma 1/1 - 3/31 84   39   123  
      4/1 - 10/31 73   39   112  
      11/1 - 12/31 84   39   123  
CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 109   49   158  
  Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Kern All year 75   44   119  
  Barstow, Ontario, Victorville San Bernardino All year 92   59   151  
  Benicia, Dixon, Fairfield, Vacaville, Vallejo, Hayward Solano All year 90   44   134  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CA Brawley, Calexico, El Centro, Imperial Imperial All year $76   $39   $115  
  Death Valley Inyo All year 82   49   131  
  Eureka, Arcata, Humboldt Before 3/17/08 70   39   109  
  McKinleyville   After 3/16/08 87   54   141  
  Fresno Fresno All year 88   54   142  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB All year 118   64   182  
  Mammoth Lakes Mono All year 111   54   165  
  Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Marin All year 111   54   165  
  Modesto Stanislaus All year 84   49   133  
  Monterey Monterey Before 3/17/08 125   64   189  
      After 3/16/08 133   64   197  
  Napa Napa All year 140   64   204  
  Oakhurst Madera 1/1 - 1/31 71   39   110  
      2/1 - 8/31 78   39   117  
      9/1 - 12/31 71   39   110  
  Oakland Alameda All year 99   59   158  
  Palm Springs Riverside 1/1 - 4/30 135   59   194  
      5/1 - 8/31 95   59   154  
      9/1 - 12/31 112   59   171  
  Point Arena, Gualala Mendocino All year 74   54   128  
  Redding Shasta All year 82   44   126  
  Sacramento Sacramento All year 111   59   170  
  San Diego San Diego 1/1 - 3/31 146   64   210  
      4/1 - 12/31 139   64   203  
  San Francisco San Francisco 1/1 - 8/31 152   64   216  
      9/1 - 11/30 168   64   232  
      12/1 - 12/31 152   64   216  
  San Luis Obispo San Luis Obispo 1/1 - 6/30 106   54   160  
      7/1 - 8/31 126   54   180  
      9/1 - 12/31 106   54   160  
  San Mateo, Foster City, Belmont San Mateo All year 109   54   163  
  Santa Barbara Santa Barbara 1/1 - 6/30 141   59   200  
      7/1 - 8/31 181   59   240  
      9/1 - 12/31 141   59   200  
  Santa Cruz Santa Cruz 1/1 - 5/31 106   54   160  
      6/1 - 8/31 134   54   188  
      9/1 - 12/31 106   54   160  
  Santa Monica City limits of Santa Monica All year 192   64   256  
  Santa Rosa Sonoma All year 114   64   178  
  South Lake Tahoe El Dorado 1/1 - 3/31 149   54   203  
      4/1 - 6/30 118   54   172  
      7/1 - 11/30 132   54   186  
      12/1 - 12/31 149   54   203  
  Stockton San Joaquin All year 78   44   122  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 119   59   178  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CA Tahoe City Placer All year $101   $59   $160  
  Truckee Nevada 1/1 - 2/29 105   59   164  
      3/1 - 11/30 86   59   145  
      12/1 - 12/31 105   59   164  
  Visalia, Lemoore Tulare, Kings All year 78   49   127  
  West Sacramento Yolo All year 85   44   129  
  Yosemite National Park Mariposa 1/1 - 3/31 143   64   207  
      4/1 - 8/31 134   64   198  
      9/1 - 12/31 151   64   215  
CO Aspen Pitkin 1/1 - 4/30 214   64   278  
      5/1 - 11/30 104   64   168  
      12/1 - 12/31 214   64   278  
  Boulder, Broomfield Boulder, Broomfield All year 98   54   152  
  Colorado Springs El Paso All year 83   44   127  
  Cortez Montezuma 1/1 - 5/31 75   39   114  
      6/1 - 8/31 90   39   129  
      9/1 - 12/31 75   39   114  
  Crested Butte, Gunnison Gunnison 1/1 - 3/31 237   49   286  
      4/1 - 8/31 94   49   143  
      9/1 - 11/30 76   49   125  
      12/1 - 12/31 237   49   286  
  Denver, Aurora Denver, Adams, Arapahoe, Jefferson, and Douglas All year 140   49   189  
  Douglas County Douglas All year 90   54   144  
  Durango La Plata 1/1 - 4/30 86   49   135  
      5/1 - 9/30 108   49   157  
      10/1 - 12/31 86   49   135  
  Fort Collins, Loveland Larimer All year 85   44   129  
  Glenwood Springs, Grand Junction Garfield, Mesa All year 81   49   130  
  Montrose Montrose 1/1 - 4/30 70   39   109  
      5/1 - 9/30 80   39   119  
      10/1 - 12/31 70   39   109  
  Silverthorne, Summit 1/1 - 1/31 162   54   216  
  Breckenridge   2/1 - 3/31 173   54   227  
      4/1 - 5/31 92   54   146  
      6/1 - 11/30 101   54   155  
      12/1 - 12/31 162   54   216  
  Steamboat Springs Routt 1/1 - 2/29 192   54   246  
      3/1 - 11/30 119   54   173  
      12/1 - 12/31 192   54   246  
  Telluride San Miguel 1/1 - 1/31 172   59   231  
      2/1 - 3/31 234   59   293  
      4/1 - 5/31 79   59   138  
      6/1 - 9/30 128   59   187  
      10/1 - 12/31 172   59   231  
  Vail Eagle 1/1 - 1/31 317   64   381  
      2/1 - 3/31 252   64   316  
      4/1 - 11/30 176   64   240  
      12/1 - 12/31 317   64   381  
CT Bridgeport, Danbury Fairfield All year 118   64   182  
  Cromwell, Old Saybrook Middlesex All year 83   44   127  
  Hartford Hartford All year 103   49   152  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CT Lakeville, Salisbury Litchfield All year $89   $64   $153  
  New Haven New Haven All year 92   64   156  
  New London, Groton New London All year 98   64   162  
  Putnam, Danielson, Storrs, Mansfield Windham, Tolland All year 71   59   130  
DC Washington, DC (also   1/1 - 6/30 201   64   265  
  the cities of Alexandria,   7/1 - 8/31 154   64   218  
  Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia)   9/1 - 12/31 201   64   265  
DE Dover Kent 1/1 - 5/31 81   44   125  
      6/1 - 9/30 94   44   138  
      10/1 - 12/31 81   44   125  
  Lewes Sussex 1/1 - 6/30 77   39   116  
      7/1 - 8/31 111   39   150  
      9/1 - 12/31 77   39   116  
  Wilmington New Castle All year 111   39   150  
FL Altamonte Springs Seminole 1/1 - 3/31 96   39   135  
      4/1 - 12/31 83   39   122  
  Bradenton Manatee 1/1 - 1/31 98   39   137  
      2/1 - 3/31 137   39   176  
      4/1 - 12/31 98   39   137  
  Cocoa Beach Brevard All year 105   44   149  
  Daytona Beach Volusia 1/1 - 1/31 87   39   126  
      2/1 - 3/31 138   39   177  
      4/1 - 5/31 93   39   132  
      6/1 - 7/31 103   39   142  
      8/1 - 12/31 87   39   126  
  Fort Lauderdale Broward 1/1 - 4/30 161   54   215  
      5/1 - 9/30 107   54   161  
      10/1 - 12/31 161   54   215  
  Fort Myers Lee 1/1 - 4/30 133   49   182  
      5/1 - 12/31 84   49   133  
  Fort Pierce St. Lucie 1/1 - 1/31 101   49   150  
      2/1 - 3/31 133   49   182  
      4/1 - 12/31 101   49   150  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/29 81   44   125  
  DeFuniak Springs   3/1 - 5/31 132   44   176  
      6/1 - 7/31 169   44   213  
      8/1 - 10/31 113   44   157  
      11/1 - 12/31 81   44   125  
  Gainesville Alachua All year 88   44   132  
  Gulf Breeze Santa Rosa 1/1 - 2/29 97   39   136  
      3/1 - 5/31 119   39   158  
      6/1 - 7/31 147   39   186  
      8/1 - 12/31 97   39   136  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
FL Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville All year $84   $49   $133  
  Key West Monroe 1/1 - 1/31 188   64   252  
      2/1 - 3/31 239   64   303  
      4/1 - 11/30 156   64   220  
      12/1 - 12/31 188   64   252  
  Kissimmee Osceola 1/1 - 5/31 83   39   122  
      6/1 - 8/31 70   39   109  
      9/1 - 12/31 83   39   122  
  Lakeland Polk All year 83   39   122  
  Leesburg Lake All year 83   44   127  
  Miami Miami-Dade 1/1 - 2/29 146   59   205  
      3/1 - 9/30 119   59   178  
      10/1 - 12/31 146   59   205  
  Naples Collier 1/1 - 1/31 117   64   181  
      2/1 - 3/31 214   64   278  
      4/1 - 12/31 117   64   181  
  Ocala Marion 1/1 - 3/31 95   44   139  
      4/1 - 12/31 85   44   129  
  Orlando Orange 1/1 - 3/31 121   49   170  
      4/1 - 12/31 99   49   148  
  Palm Beach Palm Beach (also the cities of Boca Raton, Delray 1/1 - 3/31 158   64   222  
    Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 4/1 - 12/31 103   64   167  
  Panama City Bay 1/1 - 2/29 84   49   133  
      3/1 - 5/31 120   49   169  
      6/1 - 7/31 144   49   193  
      8/1 - 12/31 84   49   133  
  Pensacola, Pensacola Beach Escambia All year 101   49   150  
  Punta Gorda Charlotte 1/1 - 1/31 88   44   132  
      2/1 - 3/31 121   44   165  
      4/1 - 12/31 88   44   132  
  Sarasota Sarasota 1/1 - 1/31 95   49   144  
      2/1 - 3/31 140   49   189  
      4/1 - 12/31 95   49   144  
  Sebring Highlands All year 88   39   127  
  St. Augustine St. Johns 1/1 - 1/31 94   54   148  
      2/1 - 3/31 107   54   161  
      4/1 - 12/31 94   54   148  
  Stuart Martin 1/1 - 1/31 115   49   164  
      2/1 - 3/31 152   49   201  
      4/1 - 10/31 108   49   157  
      11/1 - 12/31 115   49   164  
  Tallahassee Leon All year 89   44   133  
  Tampa, St. Petersburg Pinellas, Hillsborough 1/1 - 3/31 123   54   177  
      4/1 - 12/31 98   54   152  
  Vero Beach Indian River 1/1 - 1/31 99   49   148  
      2/1 - 3/31 132   49   181  
      4/1 - 12/31 99   49   148  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
GA Athens Clarke All year $80   $39   $119  
  Atlanta Fulton, DeKalb, Cobb 1/1 - 3/31 139   49   188  
      4/1 - 12/31 129   49   178  
  Augusta Richmond All year 80   39   119  
  Columbus Muscogee All year 84   39   123  
  Conyers Rockdale All year 75   39   114  
  Duluth, Norcross, Lawrenceville, Braselton Gwinnett All year 76   44   120  
  Jekyll Island, Brunswick Glynn All year 125   49   174  
  Peachtree City, Jonesboro, Morrow, Newnan Fayette, Clayton, Coweta All year 77   44   121  
  Savannah Chatham All year 104   49   153  
IA Cedar Rapids Linn All year 75   39   114  
  Des Moines Polk All year 80   44   124  
ID Boise Ada All year 85   49   134  
  Coeur d'Alene Kootenai 1/1 - 5/31 71   59   130  
      6/1 - 8/31 105   59   164  
      9/1 - 12/31 71   59   130  
  Sun Valley, Ketchum Blaine All year 79   59   138  
  Twin Falls Twin Falls All year 81   39   120  
IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Will All year 80   44   124  
  Chicago Cook, Lake 1/1 - 4/30 149   64   213  
      5/1 - 6/30 188   64   252  
      7/1 - 8/31 168   64   232  
      9/1 - 11/30 205   64   269  
      12/1 - 12/31 149   64   213  
  Elgin, Aurora Kane; City of Elgin All year 83   44   127  
  Oakbrook Terrace DuPage All year 104   49   153  
  O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, Before 3/17/08 70   39   109  
  Heights, Collinsville Madison, Monroe, St. Clair After 3/16/08 111   59   170  
  Springfield Sangamon All year 80   49   129  
IN Bloomington Monroe All year 88   44   132  
  Brownsburg, Plainfield Hendricks All year 75   44   119  
  Fort Wayne Allen All year 81   39   120  
  Hammond, Munster, Merrillville Lake All year 85   44   129  
  Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 97   44   141  
  Lafayette Tippecanoe All year 81   39   120  
  Michigan City La Porte All year 78   39   117  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
IN South Bend St. Joseph All year $92   $44   $136  
  Valparaiso, Burlington Beach Porter All year 79   49   128  
KS Kansas City, Overland Park Wyandotte, Johnson All year 103   44   147  
  Wichita Sedgwick All year 80   49   129  
KY Boone County Boone All year 95   44   139  
  Kenton County Kenton All year 110   44   154  
  Lexington Fayette All year 88   49   137  
  Louisville Jefferson 1/1 - 5/31 97   49   146  
      6/1 - 9/30 89   49   138  
      10/1 - 12/31 97   49   146  
LA Baton Rouge East Baton Rouge Parish All year 99   44   143  
  Covington, Slidell St. Tammany Parish All year 96   49   145  
  Lafayette Lafayette Consolidated Government All year 79   49   128  
  Lake Charles Calcasieu Parish All year 76   39   115  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 131   59   190  
    St. Bernard Parishes 7/1 - 9/30 99   59   158  
      10/1 - 12/31 131   59   190  
MA Andover Essex All year 87   59   146  
  Boston, Cambridge Suffolk; City of Cambridge 1/1 - 8/31 186   64   250  
      9/1 - 10/31 220   64   284  
      11/1 - 12/31 186   64   250  
  Burlington, Woburn Middlesex All year 111   59   170  
  Falmouth City limits of Falmouth 1/1 - 6/30 78   49   127  
      7/1 - 8/31 93   49   142  
      9/1 - 12/31 78   49   127  
  Hyannis Barnstable 1/1 - 4/30 85   59   144  
      5/1 - 6/30 103   59   162  
      7/1 - 8/31 133   59   192  
      9/1 - 12/31 85   59   144  
  Martha's Vineyard Dukes 1/1 - 6/30 114   64   178  
      7/1 - 8/31 197   64   261  
      9/1 - 10/31 120   64   184  
      11/1 - 12/31 114   64   178  
  Nantucket Nantucket 1/1 - 5/31 131   64   195  
      6/1 - 9/30 255   64   319  
      10/1 - 12/31 131   64   195  
  Northampton Hampshire All year 88   39   127  
  Pittsfield Berkshire All year 94   59   153  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MA Plymouth, Taunton, New Bedford Plymouth, Bristol All year $93   $54   $147  
  Quincy Norfolk All year 118   44   162  
  Springfield Hampden All year 93   44   137  
  Worcester Worcester All year 92   49   141  
MD Counties of Montgomery   1/1 - 6/30 201   64   265  
  and Prince George's   7/1 - 8/31 154   64   218  
      9/1 - 12/31 201   64   265  
  Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 79   44   123  
  Annapolis Anne Arundel All year 123   64   187  
  Baltimore Baltimore City All year 155   59   214  
  Baltimore County Baltimore All year 99   54   153  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 3/31 115   54   169  
      4/1 - 8/31 147   54   201  
      9/1 - 12/31 115   54   169  
  Columbia Howard All year 114   49   163  
  Frederick Frederick All year 88   39   127  
  Hagerstown Washington All year 72   39   111  
  La Plata, Indian Head Charles All year 75   39   114  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 88   39   127  
  Ocean City Worcester 1/1 - 5/31 85   64   149  
      6/1 - 8/31 180   64   244  
      9/1 - 12/31 85   64   149  
ME Bar Harbor Hancock 1/1 - 6/30 83   49   132  
      7/1 - 9/30 133   49   182  
      10/1 - 12/31 83   49   132  
  Kennebunk, Kittery, York 1/1 - 3/31 70   54   124  
  Sanford   4/1 - 6/30 77   54   131  
      7/1 - 8/31 115   54   169  
      9/1 - 10/31 85   54   139  
      11/1 - 12/31 70   54   124  
  Portland Cumberland 1/1 - 6/30 85   44   129  
      7/1 - 9/30 107   44   151  
      10/1 - 12/31 85   44   129  
  Rockport Knox 1/1 - 6/30 70   49   119  
      7/1 - 8/31 76   49   125  
      9/1 - 12/31 70   49   119  
MI Ann Arbor Washtenaw All year 89   44   133  
  Benton Harbor, St. Joseph, Stevensville Berrien All year 72   49   121  
  Charlevoix Charlevoix 1/1 - 5/31 73   49   122  
      6/1 - 8/31 85   49   134  
      9/30 - 12/31 73   49   122  
  Detroit Wayne All year 105   49   154  
  East Lansing, Lansing Ingham, Eaton All year 78   39   117  

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MI Flint Genesee All year $79   $39   $118  
  Grand Rapids Kent All year 80   39   119  
  Holland Ottawa All year 74   44   118  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 81   44   125  
  Mackinac Island Mackinac 1/1 - 6/30 70   49   119  
      7/1 - 8/31 84   49   133  
      9/1 - 12/31 70   49   119  
  Midland Midland All year 90   39   129