Publication 1542 - Main Content


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 $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. For travel on or after October 1, 2010, all other localities within CONUS are eligible for $160 ($52 M&IE) per diem under the high-low method.

   Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 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, 2010; those in Table 4 are effective October 1, 2011. The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). For Table 4, this rate is $123 ($77 for lodging and $46 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 2012, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2012. For A's November trip and any others during the remainder of 2012, 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, 2013, you must use the rates in effect for 2013, 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 2013 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 2012, 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 2012, while Employee Q's only other travel occurs in October 2012. 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, 2012. 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, 2012. You can choose a new method for either or both employees; this choice will become effective on January 1, 2013.

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

Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. To be sure you have the most current rate, check 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 $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 – September 30, 2011)1,2

Note: The standard (“low”) rate of $160 ($108 for lodging and $52 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 $233 Rate
AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31
  Sedona City limits of Sedona 3/1 - 4/30
CA Monterey Monterey All year
  Napa Napa 4/1 - 9/30 
10/1 - 11/30
  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 All year
  Yosemite National Park Mariposa All year
CO Aspen Pitkin 1/1 - 3/31 
6/1 - 8/31 
12/1 - 12/31
  Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year
  Silverthorne, Breckenridge Summit 1/1 - 3/31 
12/1 - 12/31
  Steamboat Springs Routt 1/1 - 3/31 
12/1 - 12/31
  Telluride San Miguel 1/1 - 3/31 
12/1 - 12/31
  Vail Eagle 1/1 - 8/31 
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 - 5/31
  Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31
  Key West Monroe All year
  Miami Miami-Dade 1/1 - 3/31 
12/1 - 12/31
  Naples Collier 1/1 - 4/30
IL Chicago Cook, Lake All year
LA New Orleans Orleans, St. Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 
10/1 - 12/31
MA Boston, Cambridge Suffolk, City of Cambridge All year
  Falmouth City limits of Falmouth 7/1 - 8/31
  Martha's Vineyard Dukes 7/1 - 8/31
  Nantucket Nantucket 6/1 - 9/30
MD Counties of Montgomery and Prince George's   All year

Table 1.(Effective October 1, 2010 – September 30, 2011) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $233 Rate
MD Baltimore Baltimore City 3/1 - 9/30 
10/1 - 11/30
  Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
  Ocean City Worcester 6/1 - 8/31
ME Bar Harbor Hancock 7/1 - 8/31
NC Kill Devil Dare 6/1 - 8/31
NH Conway Carroll 7/1 - 8/31
NY Floral Park, Garden City, Great Neck Nassau All year
  Glens Falls Warren 7/1 - 8/31
  Lake Placid Essex 7/1 - 8/31
  Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year
  Riverhead, Ronkonkoma, Melville Suffolk 6/1 - 8/31
  Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31
  Tarrytown, White Plains, New Rochelle Westchester All year
PA Philadelphia Philadelphia All year
RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 
10/1 - 10/31
UT Park City Summit 1/1 - 3/31
VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year
  Virginia Beach City of Virginia Beach 6/1 - 8/31
VT Stowe Lamoille 1/1 - 3/31 
6/1 - 12/31
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 1 for an employee during the first 9 months of calendar year 2011 
must continue to use the high-low substantiation method for the remainder  
of calendar year 2011 for that employee. For travel on or after October 1, 2011, and before January 1, 2012, 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 2010-39, 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 2010-39 in Internal Revenue Bulletin 2010-42.

Table 2.Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)1,2

Note: The standard (“low”) rate of $163 ($111 for lodging and $52 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 $242 Rate
AZ Sedona City limits of Sedona 3/1 - 4/30
CA Monterey Monterey All year
  Napa Napa 4/1 - 9/30 
10/1 - 11/30
  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
  Yosemite National Park Mariposa 6/1 - 8/31
CO Aspen Pitkin 1/1 - 3/31 
6/1 - 8/31 
12/1 - 12/31
  Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year
  Steamboat Springs Routt 1/1 - 3/31 
12/1 - 12/31
  Telluride San Miguel 1/1 - 3/31 
12/1 - 12/31
  Vail Eagle 1/1 - 8/31 
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 - 5/31
  Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31
  Key West Monroe All year
  Miami Miami-Dade 1/1 - 3/31 
12/1 - 12/31
  Naples Collier 1/1 - 4/30
IL Chicago Cook, Lake 4/1 - 9/30 
10/1 - 11/30
LA New Orleans Orleans, St. Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 
10/1 - 12/31
MA Boston, Cambridge Suffolk, City of Cambridge All year
  Falmouth City limits of Falmouth 7/1 - 8/31
  Martha's Vineyard Dukes 7/1 - 8/31
  Nantucket Nantucket 6/1 - 9/30

Table 2.(Effective October 1, 2011) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $242 Rate
MD Counties of Montgomery and Prince George's   All year
  Baltimore Baltimore City 3/1 - 9/30 
10/1 - 11/30
  Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
  Ocean City Worcester 6/1 - 8/31
ME Bar Harbor Hancock 7/1 - 8/31
NC Kill Devil Dare 6/1 - 8/31
NH Conway Carroll 7/1 - 8/31
NY Floral Park, Garden City, Great Neck Nassau All year
  Glens Falls Warren 7/1 - 8/31
  Lake Placid Essex 7/1 - 8/31
  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 Westchester All year
PA Philadelphia Philadelphia All year
RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 
10/1 - 10/31
UT Park City Summit 1/1 - 3/31
VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year
  Virginia Beach City of Virginia Beach 6/1 - 8/31
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 2012 
must continue to use the high-low substantiation method for the remainder  
of calendar year 2012 for that employee. For travel on or after October 1, 2012, and before January 1, 2013, 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 2011-47 and Notice 2011-81, 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 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42.

Table 3.Maximum Federal Per Diem Rates (Effective October 1, 2010 – September 30, 2011)1

Note: The standard rate of $123 ($77 for lodging and $46 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.)

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 $88   $56   $144  
  Gulf Shores Baldwin 1/1 - 5/31 101   51   152  
      6/1 - 7/31 126   51   177  
      8/1 - 12/31 101   51   152  
  Huntsville Madison, Limestone All year 86   51   137  
  Mobile Mobile 1/1 - 2/28 98   51   149  
      3/1 - 12/31 90   51   141  
AR Hot Springs Garland All year 101   46   147  
  Little Rock Pulaski All year 88   61   149  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 77   66   143  
      3/1 - 10/31 95   66   161  
      11/1 - 12/31 77   66   143  
  Kayenta Navajo 1/1 - 4/30 77   46   123  
      5/1 - 9/30 89   46   135  
      10/1 - 12/31 77   46   123  
  Phoenix, Scottsdale Maricopa 1/1 - 5/31 126   71   197  
      6/1 - 8/31 81   71   152  
      9/1 - 12/31 106   71   177  
  Sedona City limits of Sedona 1/1 - 2/28 129   66   195  
      3/1 - 4/30 145   66   211  
      5/1 - 12/31 129   66   195  
  Sierra Vista Cochise All year 81   46   127  
  Tucson Pima 1/1 - 1/31 93   56   149  
      2/1 - 5/31 111   56   167  
      6/1 - 8/31 77   56   133  
      9/1 - 12/31 93   56   149  
  Yuma Yuma All year 81   46   127  
CA Antioch, Brentwood, Concord Contra Costa All year 101   66   167  
  Barstow, Ontario, Victorville San Bernardino Before 4/01/11 83   56   139  
      After 3/31/11 99   56   155  
  Benicia, Dixon, Fairfield Solano All year 84   56   140  
  Death Valley Inyo All year 92   46   138  
  Eureka, Arcata, Humboldt 1/1 - 5/31 82   61   143  
  McKinleyville   6/1 - 8/31 92   61   153  
      9/1 - 12/31 82   61   143  
  Fresno Fresno All year 91   61   152  
  Los Angeles Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB All year 123   71   194  
  Mammoth Lakes Mono All year 116   61   177  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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 Mill Valley, San Rafael, Novato Marin All year $106   $56   $162  
  Modesto Stanislaus All year 85   51   136  
  Monterey Monterey 1/1 - 6/30 126   71   197  
      7/1 - 8/31 152   71   223  
      9/1 - 12/31 126   71   197  
  Napa Napa 1/1 - 3/31 107   66   173  
      4/1 - 11/30 142   66   208  
      12/1 - 12/31 107   66   173  
  Oakhurst Madera 1/1 - 4/30 78   56   134  
      5/1 - 8/31 92   56   148  
      9/1 - 12/31 78   56   134  
  Oakland Alameda All year 94   61   155  
  Palm Springs Riverside 1/1 - 4/30 120   71   191  
      5/1 - 8/31 90   71   161  
      9/1 - 12/31 104   71   175  
  Point Arena, Gualala Mendocino All year 88   66   154  
  Redding Shasta All year 87   61   148  
  Sacramento Sacramento All year 101   61   162  
  San Diego San Diego All year 131   71   202  
  San Francisco San Francisco Before 1/1/11:            
      10/1 - 10/31 174   71   245  
      11/1 - 12/31 142   71   213  
      After 12/31/10:            
      1/1 - 3/31 142   71   213  
      4/1 - 8/31 150   71   221  
      9/1 - 12/31 180   71   251  
  San Luis Obispo San Luis Obispo 1/1 - 6/30 104   66   170  
      7/1 - 8/31 121   66   187  
      9/1 - 12/31 104   66   170  
  San Mateo, Foster City, Belmont San Mateo All year 108   61   169  
  Santa Barbara Santa Barbara 1/1 - 6/30 143   66   209  
      7/1 - 8/31 172   66   238  
      9/1 - 12/31 143   66   209  
  Santa Cruz Santa Cruz All year 93   66   159  
  Santa Monica City limits of Santa Monica All year 180   71   251  
  Santa Rosa Sonoma All year 109   61   170  
  South Lake Tahoe El Dorado All year 125   71   196  
  Stockton San Joaquin All year 80   56   136  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 116   56   172  
  Tahoe City Placer All year 87   61   148  
  Truckee Nevada 1/1 - 2/28 113   71   184  
      3/1 - 11/30 96   71   167  
      12/1 - 12/31 113   71   184  
  Visalia, Lemoore Tulare, Kings All year 83   61   144  
  West Sacramento Yolo All year 91   51   142  
  Yosemite National Mariposa 1/1 - 5/31 129   71   200  
  Park   6/1 - 8/31 162   71   233  
      9/1 - 12/31 129   71   200  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
CO Aspen Pitkin 1/1 - 3/31 $202   $71   $273  
      4/1 - 5/31 107   71   178  
      6/1 - 8/31 143   71   214  
      9/1 - 11/30 103   71   174  
      12/1 - 12/31 202   71   273  
  Boulder, Broomfield Boulder, Broomfield All year 104   61   165  
  Colorado Springs El Paso All year 84   66   150  
  Cortez Montezuma 1/1 - 5/31 87   51   138  
      6/1 - 8/31 105   51   156  
      9/1 - 12/31 87   51   138  
  Crested Butte, Gunnison Gunnison 1/1 - 3/31 82   51   133  
      4/1 - 5/31 77   51   128  
      6/1 - 8/31 95   51   146  
      9/1 - 12/31 82   51   133  
  Denver, Aurora Denver, Adams, Arapahoe, and Jefferson All year 141   66   207  
  Douglas County Douglas All year 101   61   162  
  Durango La Plata 1/1 - 5/31 93   61   154  
      6/1 - 9/30 128   61   189  
      10/1 - 12/31 93   61   154  
  Fort Collins, Loveland Larimer All year 84   56   140  
  Glenwood Springs, Grand Junction Garfield, Mesa All year 86   51   137  
  Montrose Montrose 1/1 - 5/31 79   56   135  
      6/1 - 9/30 94   56   150  
      10/1 - 12/31 79   56   135  
  Silverthorne, Summit 1/1 - 3/31 147   56   203  
  Breckenridge   4/1 - 11/30 93   56   149  
      12/1 - 12/31 147   56   203  
  Steamboat Springs Routt 1/1 - 3/31 179   56   235  
      4/1 - 11/30 103   56   159  
      12/1 - 12/31 179   56   235  
  Telluride San Miguel 1/1 - 3/31 141   71   212  
      4/1 - 5/31 93   71   164  
      6/1 - 9/30 124   71   195  
      10/1 - 11/30 94   71   165  
      12/1 - 12/31 141   71   212  
  Vail Eagle 1/1 - 3/31 261   71   332  
      4/1 - 8/31 130   71   201  
      9/1 - 11/30 105   71   176  
      12/1 - 12/31 261   71   332  
CT Bridgeport, Danbury Fairfield All year 114   71   185  
  Cromwell, Old Saybrook Middlesex All year 83   61   144  
  Hartford Hartford All year 106   56   162  
  Lakeville, Salisbury Litchfield All year 93   66   159  
  New Haven New Haven All year 92   61   153  
  New London, Groton New London All year 98   61   159  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
DC District of Columbia Washington, DC (also the cities of Alexandria, 1/1 - 2/28 $181   $71   $252  
    Fairfax, and Falls Church, and the counties of 3/1 - 6/30 211   71   282  
    Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 157   71   228  
    of Montgomery and Prince George's in Maryland) 9/1 - 10/31 211   71   282  
    (see also Maryland and Virginia) 11/1 - 12/31 181   71   252  
DE Dover Kent 1/1 - 4/30 77   46   123  
      5/1 - 9/30 92   46   138  
      10/1 - 12/31 77   46   123  
  Lewes Sussex 1/1 - 6/30 82   46   128  
      7/1 - 8/31 123   46   169  
      9/1 - 12/31 82   46   128  
  Wilmington New Castle All year 109   56   165  
FL Altamonte Springs Seminole All year 80   61   141  
  Boca Raton, Delray Palm Beach 1/1 - 4/30 111   71   182  
  Beach, Jupiter   5/1 - 12/31 82   71   153  
  Bradenton Manatee 1/1 - 4/30 100   56   156  
      5/1 - 12/31 84   56   140  
  Cocoa Beach Brevard All year 99   51   150  
  Daytona Beach Volusia 1/1 - 1/31 84   51   135  
      2/1 - 7/31 107   51   158  
      8/1 - 12/31 84   51   135  
  Fort Lauderdale Broward 1/1 - 2/28 173   71   244  
      3/1 - 5/31 149   71   220  
      6/1 - 9/30 103   71   174  
      10/1 - 12/31 124   71   195  
  Fort Myers Lee 1/1 - 4/30 115   56   171  
      5/1 - 12/31 87   56   143  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 78   51   129  
  DeFuniak Springs   3/1 - 5/31 126   51   177  
      6/1 - 7/31 164   51   215  
      8/1 - 10/31 112   51   163  
      11/1 - 12/31 78   51   129  
  Gainesville Alachua All year 89   51   140  
  Gulf Breeze Santa Rosa 1/1 - 2/28 92   51   143  
      3/1 - 5/31 114   51   165  
      6/1 - 8/31 140   51   191  
      9/1 - 12/31 92   51   143  
  Jacksonville, Jacksonville Beach, Mayport Naval Station Duval, Nassau; City of Jacksonville All year 82   51   133  
  Key West Monroe 1/1 - 1/31 193   71   264  
      2/1 - 4/30 209   71   280  
      5/1 - 11/30 145   71   216  
      12/1 - 12/31 193   71   264  
  Kissimmee Osceola 1/1 - 5/31 84   46   130  
      6/1 - 8/31 77   46   123  
      9/1 - 12/31 84   46   130  
  Lakeland Polk All year 81   46   127  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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 Miami Miami-Dade 1/1 - 3/31 $151   $66   $217  
      4/1 - 5/31 128   66   194  
      6/1 - 11/30 104   66   170  
      12/1 - 12/31 151   66   217  
  Naples Collier 1/1 - 4/30 155   61   216  
      5/1 - 9/30 101   61   162  
      10/1 - 12/31 111   61   172  
  Orlando Orange 1/1 - 5/31 104   56   160  
      6/1 - 12/31 90   56   146  
  Panama City Bay 1/1 - 2/28 77   51   128  
      3/1 - 7/31 110   51   161  
      8/1 - 12/31 77   51   128  
  Pensacola, Pensacola Beach Escambia All year 103   46   149  
  Punta Gorda Charlotte 1/1 - 1/31 77   51   128  
      2/1 - 4/30 88   51   139  
      5/1 - 12/31 77   51   128  
  Sarasota Sarasota 1/1 - 4/30 110   56   166  
      5/1 - 12/31 86   56   142  
  Sebring Highlands 1/1 - 3/31 123   46   169  
      4/1 - 12/31 82   46   128  
  St. Augustine St. Johns All year 97   56   153  
  Stuart Martin 1/1 - 4/30 102   51   153  
      5/1 - 12/31 82   51   133  
  Tallahassee Leon All year 87   46   133  
  Tampa, St. Petersburg Pinellas, Hillsborough 1/1 - 4/30 108   51   159  
      5/1 - 12/31 92   51   143  
  Vero Beach Indian River 1/1 - 1/31 83   51   134  
      2/1 - 3/31 99   51   150  
      4/1 - 12/31 83   51   134  
GA Athens Clarke All year 93   46   139  
  Atlanta Fulton, DeKalb, Cobb All year 132   56   188  
  Augusta Richmond All year 84   51   135  
  Columbus Muscogee All year 85   46   131  
  Jekyll Island, Brunswick Glynn 1/1 - 3/31 92   56   148  
      4/1 - 11/30 136   56   192  
      12/1 - 12/31 92   56   148  
  Savannah Chatham All year 97   56   153  
IA Cedar Rapids Linn All year 81   51   132  
  Des Moines Polk All year 83   51   134  
  West Des Moines Dallas All year 95   51   146  
ID Bonner's Ferry, Boundary, Bonner, Shoshone 1/1 - 6/30 77   61   138  
  Sandpoint   7/1 - 8/31 99   61   160  
      9/1 - 12/31 77   61   138  
  Coeur d'Alene Kootenai 1/1 - 5/31 77   61   138  
      6/1 - 8/31 105   61   166  
      9/1 - 12/31 77   61   138  
  Driggs, Idaho Falls Teton, Bonneville, Fremont All year 78   46   124  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
ID Sun Valley, Ketchum Blaine 1/1 - 5/31 $79   $71   $150  
      6/1 - 8/31 95   71   166  
      9/1 - 12/31 79   71   150  
IL Bolingbrook, Romeoville, Lemont Will All year 82   51   133  
  Chicago Cook, Lake 1/1 - 3/31 128   71   199  
      4/1 - 6/30 166   71   237  
      7/1 - 8/31 146   71   217  
      9/1 - 11/30 173   71   244  
      12/1 - 12/31 128   71   199  
  Oakbrook Terrace DuPage All year 92   61   153  
  O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 105   56   161  
  Heights, Collinsville Madison, Monroe, St. Clair              
  Springfield Sangamon All year 82   56   138  
IN Bloomington Monroe All year 91   56   147  
  Fort Wayne Allen All year 81   56   137  
  Hammond, Munster, Merrillville Lake All year 85   46   131  
  Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 91   61   152  
  Lafayette Tippecanoe All year 80   51   131  
  South Bend St. Joseph All year 87   56   143  
  Valparaiso, Burlington Beach Porter All year 79   51   130  
KS Kansas City, Overland Park Wyandotte, Johnson, Leavenworth All year 99   61   160  
  Wichita Sedgwick All year 89   56   145  
KY Boone County Boone All year 88   51   139  
  Kenton County Kenton All year 115   56   171  
  Lexington Fayette All year 89   61   150  
  Louisville Jefferson 1/1 - 5/31 101   61   162  
      6/1 - 8/31 95   61   156  
      9/1 - 12/31 101   61   162  
LA Baton Rouge East Baton Rouge Parish All year 96   56   152  
  Covington, Slidell St. Tammany Parish All year 88   56   144  
  Lafayette Lafayette Consolidated Government All year 87   56   143  
  Lake Charles Calcasieu Parish All year 79   61   140  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 131   71   202  
    St. Bernard Parishes 7/1 - 9/30 98   71   169  
      10/1 - 12/31 131   71   202  
MA Andover Essex All year 83   56   139  
  Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31 154   71   225  
      4/1 - 6/30 190   71   261  
      7/1 - 8/31 171   71   242  
      9/1 - 10/31 206   71   277  
      11/1 - 12/31 154   71   225  
  Burlington, Woburn Middlesex less the city of Cambridge All year 108   71   179  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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 Falmouth City limits of Falmouth 1/1 - 4/30 $95   $51   $146  
      5/1 - 6/30 107   51   158  
      7/1 - 8/31 161   51   212  
      9/1 - 12/31 95   51   146  
  Hyannis Barnstable less the city of Falmouth 1/1 - 6/30 85   56   141  
      7/1 - 8/31 123   56   179  
      9/1 - 12/31 85   56   141  
  Martha's Vineyard Dukes 1/1 - 6/30 114   71   185  
      7/1 - 8/31 201   71   272  
      9/1 - 12/31 114   71   185  
  Nantucket Nantucket 1/1 - 5/31 128   61   189  
      6/1 - 9/30 243   61   304  
      10/1 - 12/31 128   61   189  
  Northampton Hampshire All year 92   56   148  
  Pittsfield Berkshire 1/1 - 6/30 107   61   168  
      7/1 - 8/31 126   61   187  
      9/1 - 12/31 107   61   168  
  Plymouth, Taunton, New Bedford Plymouth, Bristol All year 88   56   144  
  Quincy Norfolk All year 114   51   165  
  Springfield Hampden All year 93   51   144  
  Worcester Worcester All year 90   61   151  
MD Counties of Montgomery   1/1 - 2/28 181   71   252  
  and Prince George's   3/1 - 6/30 211   71   282  
      7/1 - 8/31 157   71   228  
      9/1 - 10/31 211   71   282  
      11/1 - 12/31 181   71   252  
  Aberdeen, Bel Air, Belcamp Harford All year 84   56   140  
  Annapolis Anne Arundel 1/1 - 4/30 100   61   161  
      5/1 - 10/31 114   61   175  
      11/1 - 12/31 100   61   161  
  Baltimore City Baltimore City 1/1 - 2/28 121   71   192  
      3/1 - 11/30 144   71   215  
      12/1 - 12/31 121   71   192  
  Baltimore County Baltimore All year 99   61   160  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 3/31 101   61   162  
      4/1 - 5/31 119   61   180  
      6/1 - 8/31 170   61   231  
      9/1 - 10/31 131   61   192  
      11/1 - 12/31 101   61   162  
  Centreville Queen Anne All year 103   51   154  
  Columbia Howard All year 105   61   166  
  Frederick Frederick All year 92   56   148  
  Hagerstown Washington All year 78   56   134  
  La Plata, Indian Head Charles All year 84   51   135  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 102   61   163  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
MD Ocean City Worcester 1/1 - 3/31 $77   $71   $148  
      4/1 - 5/31 88   71   159  
      6/1 - 8/31 192   71   263  
      9/1 - 10/31 105   71   176  
      11/1 - 12/31 77   71   148  
ME Bar Harbor Hancock 1/1 - 6/30 86   61   147  
      7/1 - 8/31 140   61   201  
      9/1 - 10/31 112   61   173  
      11/1 - 12/31 86   61   147  
  Kennebunk, Kittery, York 1/1 - 3/31 77   56   133  
  Sanford   4/1 - 6/30 86   56   142  
      7/1 - 8/31 122   56   178  
      9/1 - 10/31 96   56   152  
      11/1 - 12/31 77   56   133  
  Portland Cumberland, Sagadahoc 1/1 - 6/30 89   56   145  
      7/1 - 9/30 109   56   165  
      10/1 - 12/31 89   56   145  
  Rockport Knox 1/1 - 6/30 80   56   136  
      7/1 - 9/30 106   56   162  
      10/1 - 12/31 80   56   136  
MI Ann Arbor Washtenaw All year 87   56   143  
  Detroit Wayne All year 95   56   151  
  East Lansing, Lansing Ingham, Eaton All year 82   51   133  
  Grand Rapids Kent All year 81   51   132  
  Holland Ottawa All year 81   56   137  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 87   51   138  
  Midland Midland All year 90   46   136  
  Muskegon Muskegon 1/1 - 5/31 77   46   123  
      6/1 - 8/31 101   46   147  
      9/1 - 12/31 77   46   123  
  Petoskey Emmet 1/1 - 6/30 77   51   128  
      7/1 - 8/31 99   51   150  
      9/1 - 12/31 77   51   128  
  Pontiac, Auburn Hills Oakland All year 87   56   143  
  South Haven Van Buren 1/1 - 5/31 77   56   133  
      6/1 - 8/31 89   56   145  
      9/1 - 12/31 77   56   133  
  Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 77   51   128  
      7/1 - 8/31 109   51   160  
      9/1 - 12/31 77   51   128  
MN Duluth St. Louis 1/1 - 5/31 80   56   136  
      6/1 - 10/31 99   56   155  
      11/1 - 12/31 80   56   136  
  Eagan, Burnsville, Mendota Heights Dakota All year 82   56   138  
  Minneapolis, St. Paul Hennepin, Ramsey All year 120   71   191  
  Rochester Olmsted All year 95   51   146  
MO Columbia Boone All Year 78   51   129  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
MO Kansas City Jackson, Clay, Cass, Platte All year $99   $61   $160  
  St. Louis St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City All year 105   66   171  
  St. Robert Pulaski All year 78   46   124  
MS Gulfport, Biloxi Harrison All year 82   56   138  
  Hattiesburg Forrest, Lamar All year 85   51   136  
  Oxford Lafayette County Before 4/01/11 77   46   123  
      After 3/31/11 96   51   147  
  Robinsonville Tunica All year 82   51   133  
  Southaven Desoto All year 88   46   134  
  Starkville Oktibbeha All year 91   46   137  
MT Big Sky, West Gallatin 1/1 - 5/31 80   61   141  
  Yellowstone   6/1 - 8/31 105   61   166  
      9/1 - 12/31 80   61   141  
  Butte Silver Bow All year 86   51   137  
  Helena Lewis and Clark All year 81   56   137  
  Missoula, Polson, Missoula, Lake, Flathead 1/1 - 6/30 87   51   138  
  Kalispell   7/1 - 8/31 104   51   155  
      9/1 - 12/31 87   51   138  
NC Asheville Buncombe 1/1 - 6/30 81   51   132  
      7/1 - 10/31 90   51   141  
      11/1 - 12/31 81   51   132  
  Atlantic Beach, Carteret 1/1 - 5/31 81   56   137  
  Morehead City   6/1 - 8/31 110   56   166  
      9/1 - 12/31 81   56   137  
  Chapel Hill Orange All year 86   56   142  
  Charlotte Mecklenburg All year 95   51   146  
  Durham Durham All year 89   51   140  
  Fayetteville Cumberland All year 91   51   142  
  Greensboro Guilford All year 85   56   141  
  Greenville Pitt All year 79   51   130  
  Kill Devil Dare 1/1 - 5/31 90   61   151  
      6/1 - 8/31 143   61   204  
      9/1 - 12/31 90   61   151  
  New Bern, Havelock Craven All year 94   46   140  
  Raleigh Wake All year 90   66   156  
  Wilmington New Hanover All year 97   56   153  
  Winston-Salem Forsyth All year 83   56   139  
ND The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
NE Omaha Douglas 1/1 - 4/30 93   61   154  
      5/1 - 6/30 104   61   165  
      7/1 - 12/31 93   61   154  
NH Concord Merrimack 1/1 - 5/31 82   51   133  
      6/1 - 9/30 92   51   143  
      10/1 - 12/31 82   51   133  
  Conway Carroll 1/1 - 2/28 116   61   177  
      3/1 - 6/30 102   61   163  
      7/1 - 8/31 141   61   202  
      9/1 - 12/31 116   61   177  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
NH Durham Strafford All year $94   $46   $140  
  Laconia Belknap 1/1 - 5/31 85   51   136  
      6/1 - 10/31 101   51   152  
      11/1 - 12/31 85   51   136  
  Lebanon, Lincoln, West Lebanon Grafton, Sullivan All year 101   56   157  
  Manchester Hillsborough All year 86   56   142  
  Portsmouth Rockingham 1/1 - 6/30 102   61   163  
      7/1 - 9/30 126   61   187  
      10/1 - 12/31 102   61   163  
NJ Atlantic City, Cape Atlantic, Cape May 1/1 - 3/31 87   66   153  
  May, Ocean City   4/1 - 12/31 100   66   166  
  Belle Mead Somerset All year 116   56   172  
  Cherry Hill, Moorestown Camden, Burlington All year 92   61   153  
  Eatontown, Freehold Monmouth All year 110   56   166  
  Edison, Piscataway Middlesex All year 109   51   160  
  Flemington Hunterdon All year 107   61   168  
  Newark Bergen, Essex, Hudson, Passaic All year 116   61   177  
  Parsippany Morris All year 125   56   181  
  Princeton, Trenton Mercer All year 126   61   187  
  Springfield, Cranford, New Providence Union All year 94   56   150  
  Toms River Ocean 1/1 - 5/31 78   51   129  
      6/1 - 8/31 99   51   150  
      9/1 - 12/31 78   51   129  
NM Albuquerque Bernalillo All year 81   56   137  
  Las Cruces Dona Ana All year 79   56   135  
  Los Alamos Los Alamos All year 86   51   137  
  Santa Fe Santa Fe 1/1 - 6/30 82   71   153  
      7/1 - 10/31 100   71   171  
      11/1 - 12/31 82   71   153  
  Taos Taos All year 87   66   153  
NV Incline Village, Washoe 1/1 - 6/30 98   51   149  
  Reno, Sparks   7/1 - 8/31 123   51   174  
      9/1 - 12/31 98   51   149  
  Las Vegas Clark All year 93   71   164  
  Stateline, Carson City Douglas, Carson City All year 93   61   154  
NY Albany Albany All year 104   61   165  
  Binghamton, Owego Broome, Tioga All year 90   46   136  
  Buffalo Erie All year 98   56   154  
  Floral Park, Garden City, Great Neck Nassau All year 143   66   209  
  Glens Falls Warren 1/1 - 6/30 92   66   158  
      7/1 - 8/31 133   66   199  
      9/1 - 12/31 92   66   158  
  Ithaca, Waterloo, Romulus Tompkins, Seneca All year 114   46   160  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
NY Kingston Ulster All year $101   $66   $167  
  Lake Placid Essex 1/1 - 2/28 124   61   185  
      3/1 - 6/30 99   61   160  
      7/1 - 8/31 145   61   206  
      9/1 - 11/30 103   61   164  
      12/1 - 12/31 124   61   185  
  Manhattan (includes Bronx, Kings, New York, Queens, Richmond Before 1/1/11:            
  the boroughs of   10/1 - 12/31 269   71   340  
  Manhattan, Brooklyn   After 12/31/10:            
  the Bronx, Queens, and Staten Island)   1/1 - 3/31 192   71   263  
      4/1 - 5/31 212   71   283  
      6/1 - 8/31 224   71   295  
      9/1 - 12/31 295   71   366  
  Niagara Falls Niagara 1/1 - 5/31 77   51   128  
      6/1 - 8/31 100   51   151  
      9/1 - 12/31 77   51   128  
  Nyack, Palisades Rockland All year 103   61   164  
  Poughkeepsie Dutchess All year 95   66   161  
  Riverhead, Suffolk 1/1 - 5/31 114   71   185  
  Ronkonkoma, Melville   6/1 - 8/31 137   71   208  
      9/1 - 12/31 114   71   185  
  Rochester Monroe All year 96   51   147  
  Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 104   56   160  
  Schenectady   7/1 - 8/31 151   56   207  
      9/1 - 12/31 104   56   160  
  Syracuse, Oswego Onondaga, Oswego All year 93   56   149  
  Tarrytown, White Plains, New Rochelle Westchester All year 142   71   213  
  Troy Rensselaer All year 94   51   145  
  West Point Orange All year 109   51   160  
OH Akron Summit All year 85   51   136  
  Canton Stark All year 88   51   139  
  Cincinnati Hamilton, Clermont All year 115   56   171  
  Cleveland Cuyahoga All year 102   56   158  
  Columbus Franklin All year 94   56   150  
  Dayton, Fairborn Greene, Darke, Montgomery All year 81   56   137  
  Hamilton Butler, Warren All year 92   51   143  
  Mentor Lake All year 88   46   134  
  Rittman Wayne, Medina All year 87   51   138  
  Sandusky, Bellevue Erie, Huron 1/1 - 5/31 77   46   123  
      6/1 - 8/31 83   46   129  
      9/1 - 12/31 77   46   123  
  Youngstown Mahoning, Trumbull All year 82   51   133  
OK Oklahoma City Oklahoma All year 82   66   148  
  Tulsa Tulsa, Creek, Osage, Rogers All year 80   61   141  
OR Ashland, Crater Lake Jackson, Klamath All year 80   56   136  
  Beaverton Washington All year 90   51   141  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
OR Bend Deschutes 1/1 - 6/30 $88   $61   $149  
      7/1 - 8/31 110   61   171  
      9/1 - 12/31 88   61   149  
  Clackamas Clackamas All year 87   61   148  
  Eugene, Florence Lane All year 97   51   148  
  Lincoln City Lincoln 1/1 - 6/30 83   56   139  
      7/1 - 8/31 104   56   160  
      9/1 - 12/31 83   56   139  
  Portland Multnomah All year 113   66   179  
  Seaside Clatsop 1/1 - 6/30 93   51   144  
      7/1 - 8/31 130   51   181  
      9/1 - 12/31 93   51   144  
PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 84   51   135  
  Bucks County Bucks All year 95   71   166  
  Chester, Radnor, Essington Delaware All year 96   51   147  
  Erie Erie All year 82   46   128  
  Gettysburg Adams 1/1 - 3/31 79   51   130  
      4/1 - 10/31 98   51   149  
      11/1 - 12/31 79   51   130  
  Harrisburg, Hershey Dauphin Before 1/1/11:            
      10/31 - 12/31 106   51   157  
      After 12/31/10:            
      1/1 - 3/31 106   51   157  
      3/31 - 5/31 107   51   158  
      6/1 - 8/31 134   51   185  
      9/1 - 12/31 107   51   158  
  Lancaster Lancaster All year 96   56   152  
  Malvern, Frazer, Berwyn Chester All year 116   51   167  
  Mechanicsburg Cumberland All year 83   56   139  
  Montgomery County Montgomery All year 115   66   181  
  Philadelphia Philadelphia 1/1 - 8/31 136   66   202  
      9/1 - 11/30 149   66   215  
      12/1 - 12/31 136   66   202  
  Pittsburgh Allegheny All year 115   71   186  
  Reading Berks All year 89   56   145  
  Scranton Lackawanna All year 80   56   136  
  State College Centre All year 86   56   142  
RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 84   56   140  
  Jamestown, Middletown, Newport 1/1 - 4/30 96   71   167  
  Newport   5/1 - 10/31 145   71   216  
      11/1 - 12/31 96   71   167  
  Providence, Bristol Providence, Bristol All year 122   71   193  
SC Aiken Aiken All year 81   46   127  
  Charleston Charleston, Berkeley, Dorchester All year 132   56   188  
  Columbia Richland, Lexington All year 85   51   136  
  Greenville Greenville All year 82   56   138  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
SC Hilton Head Beaufort 1/1 - 3/31 $87   $61   $148  
      4/1 - 8/31 127   61   188  
      9/1 - 10/31 104   61   165  
      11/1 - 12/31 87   61   148  
  Myrtle Beach Horry 1/1 - 3/31 77   51   128  
      4/1 - 5/31 89   51   140  
      6/1 - 8/31 116   51   167  
      9/1 - 10/31 80   51   131  
      11/1 - 12/31 77   51   128  
SD Hot Springs Fall River, Custer 1/1 - 5/31 77   46   123  
      6/1 - 8/31 101   46   147  
      9/1 - 12/31 77   46   123  
  Rapid City Pennington 1/1 - 5/31 77   51   128  
      6/1 - 8/31 121   51   172  
      9/1 - 12/31 77   51   128  
  Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 77   51   128  
      6/1 - 8/31 108   51   159  
      9/1 - 12/31 77   51   128  
TN Brentwood, Franklin Williamson All year 94   56   150  
  Chattanooga Hamilton All year 88   56   144  
  Knoxville Knox All year 84   56   140  
  Memphis Shelby All year 96   61   157  
  Nashville Davidson All year 110   66   176  
  Oak Ridge Anderson All year 90   46   136  
TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 138   56   194  
  Austin Travis All year 104   71   175  
  Beaumont Jefferson All year 86   51   137  
  College Station Brazos All year 93   56   149  
  Corpus Christi Nueces All year 87   51   138  
  Dallas Dallas; City of Dallas All year 107   71   178  
  El Paso El Paso All year 88   51   139  
  Galveston Galveston 1/1 - 2/28 84   56   140  
      3/1 - 8/31 101   56   157  
      9/1 - 12/31 84   56   140  
  Greenville Hunt Before 4/01/2011 78   51   129  
      After 3/31/2011 86   51   137  
  Houston Montgomery, Fort Bend, Harris; L.B. Johnson Space Center All year 109   71   180  
  Laredo Webb All year 78   56   134  
  McAllen Hidalgo All year 85   56   141  
  Midland Midland All year 92   51   143  
  Plano Collin All year 100   61   161  
  Round Rock Williamson All year 90   51   141  
  San Antonio Bexar All year 106   66   172  
  South Padre Island Cameron 1/1 - 5/31 85   56   141  
      6/1 - 7/31 107   56   163  
      8/1 - 12/31 85   56   141  
  Waco McLennan All year 85   51   136  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
UT Moab Grand 1/1 - 2/28 $77   $56   $133  
      3/1 - 10/31 97   56   153  
      11/1 - 12/31 77   56   133  
  Park City Summit 1/1 - 3/31 153   71   224  
      4/1 - 12/31 89   71   160  
  Provo Utah All year 80   51   131  
  Salt Lake City Salt Lake, Tooele All year 95   61   156  
VA Cities of Alexandria,   1/1 - 2/28 181   71   252  
  Fairfax, and Falls   3/1 - 6/30 211   71   282  
  Church; Counties of   7/1 - 8/31 157   71   228  
  Arlington and Fairfax   9/1 - 10/31 
11/1 - 12/31
211 
181
  71 
71
  282 
252
 
  Abingdon Washington All year 86   46   132  
  Blacksburg Montgomery All year 95   46   141  
  Bowling Green Caroline County Before 4/01/2011 77   46   123  
      After 3/31/2011 89   56   145  
  Charlottesville Albemarle, Greene; City of Charlottesville All year 113   56   169  
  Chesapeake, Suffolk City of Chesapeake, City of Suffolk 1/1 - 5/31 78   56   134  
      6/1 - 8/31 88   56   144  
      9/1 - 12/31 78   56   134  
  Chesterfield, Henrico Counties Chesterfield, Henrico All year 87   51   138  
  Fredericksburg Stafford, Spotsylvania; City of Fredericksburg All year 89   56   145  
  James City, York, James City and York Counties; City of 1/1 - 3/31 77   51   128  
  Williamsburg Williamsburg 4/1 - 8/31 91   51   142  
      9/1 - 12/31 77   51   128  
  Loudoun County Loudoun All year 111   61   172  
  Lynchburg Campbell; City of Lynchburg All year 79   51   130  
  Manassas City of Manassas All year 82   46   128  
  Norfolk, Portsmouth City of Norfolk, City of Portsmouth All year 92   61   153  
  Prince William County Prince William All year 89   56   145  
  Richmond City City of Richmond All year 114   66   180  
  Roanoke City limits of Roanoke All year 99   51   150  
  Virginia Beach City of Virginia Beach 1/1 - 5/31 89   56   145  
      6/1 - 8/31 144   56   200  
      9/1 - 12/31 89   56   145  
  Wallops Island Accomack 1/1 - 6/30 84   56   140  
      7/1 - 8/31 125   56   181  
      9/1 - 12/31 84   56   140  
  Warrenton Fauquier All year 93   46   139  
VT Burlington, St. Albans Chittenden, Franklin 1/1 - 5/31 92   66   158  
      6/1 - 10/31 111   66   177  
      11/1 - 12/31 92   66   158  
  Manchester Bennington All year 87   71   158  
  Middlebury Addison All year 115   61   176  
  Montpelier Washington All year 100   61   161  
  Stowe Lamoille 1/1 - 3/31 133   71   204  
      4/1 - 5/31 101   71   172  
      6/1 - 12/31 133   71   204  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
VT White River Junction Windsor 1/1 - 2/28 $101   $56   $157  
      3/1 - 5/31 89   56   145  
      6/1 - 12/31 101   56   157  
WA Anacortes, Coupeville, Oak Harbor San Juan, Skagit, Island All year 90   61   151  
  Bremerton Kitsap All year 78   66   144  
  Everett, Lynnwood Snohomish All year 94   61   155  
  Ocean Shores Grays Harbor 1/1 - 6/30 88   51   139  
      7/1 - 8/31 107   51   158  
      9/1 - 12/31 88   51   139  
  Olympia, Tumwater Thurston All year 86   61   147  
  Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 94   61   155  
  Townsend   7/1 - 8/31 123   61   184  
      9/1 - 12/31 94   61   155  
  Richland Benton All year 88   46   134  
  Seattle King All year 139   71   210  
  Spokane Spokane All year 86   61   147  
  Tacoma Pierce All year 109   61   170  
  Vancouver Clark, Cowlitz, Skamania All year 113   56   169  
WI Appleton Outagamie All year 81   46   127  
  Brookfield, Racine Waukesha, Racine All year 87   56   143  
  Lake Geneva Walworth 1/1 - 5/31 90   51   141  
      6/1 - 9/30 122   51   173  
      10/1 - 12/31 90   51   141  
  Madison Dane All year 88   56   144  
  Milwaukee Milwaukee All year 95   61   156  
  Sturgeon Bay Door 1/1 - 6/30 77   56   133  
      7/1 - 9/30 86   56   142  
      10/1 - 12/31 77   56   133  
  Wisconsin Dells Columbia 1/1 - 6/30 77   61   138  
      7/1 - 8/31 85   61   146  
      9/1 - 12/31 77   61   138  
WV Charleston Kanawha All year 95   51   146  
  Morgantown Monongalia All year 83   46   129  
  Shepherdstown Jefferson, Berkeley All year 82   51   133  
  Wheeling Ohio All year 94   46   140  
WY Cody Park 1/1 - 5/31 84   51   135  
      6/1 - 9/30 117   51   168  
      10/1 - 12/31 84   51   135  
  Evanston, Rock Springs Uinta, Sweetwater All year 80   51   131  

Table 3.(Effective October 1, 2010 – September 30, 2011) (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
WY Gillette Campbell 1/1 - 5/31 $91   $51   $142  
      6/1 - 8/31 109   51   160  
      9/1 - 12/31 91   51   142  
  Jackson, Pinedale Teton, Sublette 1/1 - 6/30 109   56   165  
      7/1 - 8/31 158   56   214  
      9/1 - 12/31 109   56   165  
  Sheridan Sheridan 1/1 - 5/31 77   56   133  
      6/1 - 8/31 89   56   145  
      9/1 - 12/31 77   56   133  

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2011, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2011 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2011. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2011, through December 31, 2011. See Transition Rules under How To Use Per Diem Rate Tables for an example.  
 
2 Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” 
 
3 Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).
4 When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. 
 
Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.
   
   

Table 4.Maximum Federal Per Diem Rates (Effective October 1, 2011 – September 30, 2012)1

Note: The standard rate of $123 ($77 for lodging and $46 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.)

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   $56   $142  
  Gulf Shores Baldwin 1/1 - 5/31 100   51   151  
      6/1 - 7/31 117   51   168  
      8/1 - 12/31 100   51   151  
  Huntsville Madison, Limestone All year 87   51   138  
  Mobile Mobile All year 94   51   145  
  Montgomery/Prattville Montgomery/Autauga All year 80   51   131  
AR Hot Springs Garland All year 101   46   147  
  Little Rock Pulaski All year 86   61   147  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/29 77   66   143  
      3/1 - 10/31 97   66   163  
      11/1 - 12/31 77   66   143  
  Kayenta Navajo 1/1 - 4/30 79   46   125  
      5/1 - 9/30 90   46   136  
      10/1 - 12/31 79   46   125  
  Phoenix, Scottsdale Maricopa 1/1 - 5/31 128   71   199  
      6/1 - 8/31 80   71   151  
      9/1 - 12/31 105   71   176  
  Sedona City limits of Sedona 1/1 - 2/29 127   66   193  
      3/1 - 4/30 145   66   211  
      5/1 - 12/31 127   66   193  
  Sierra Vista Cochise All year 83   46   129  
  Tucson Pima 1/1 - 1/31 90   56   146  
      2/1 - 5/31 103   56   159  
      6/1 - 8/31 77   56   133  
      9/1 - 12/31 90   56   146  
  Yuma Yuma All year 78   46   124  
CA Antioch, Brentwood, Concord Contra Costa All year 101   66   167  
  Barstow, Ontario, Victorville San Bernardino All year 96   56   152  
  Benicia, Dixon, Fairfield Solano All year 80   56   136  
  Death Valley Inyo All year 91   46   137  
  Eureka, Arcata, Humboldt 1/1 - 5/31 83   61   144  
  McKinleyville   6/1 - 8/31 96   61   157  
      9/1 - 12/31 83   61   144  
  Fresno Fresno All year 86   61   147  
  Los Angeles Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB All year 125   71   196  
  Mammoth Lakes Mono All year 114   61   175  

Table 4.(Effective October 1, 2011 – September 30, 2012 (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 Mill Valley, San Rafael, Novato Marin All year $113   $56   $169  
  Modesto Stanislaus All year 81   51   132  
  Monterey Monterey 1/1 - 6/30 134   71   205  
      7/1 - 8/31 149   71   220  
      9/1 - 12/31 134   71   205  
  Napa Napa 1/1 - 3/31 117   66   183  
      4/1 - 11/30 147   66   213  
      12/1 - 12/31 117   66   183  
  Oakhurst Madera 1/1 - 4/30 79   56   135  
      5/1 - 8/31 90   56   146  
      9/1 - 12/31 79   56   135  
  Oakland Alameda All year 99   61   160  
  Palm Springs Riverside 1/1 - 5/31 115   71   186  
      6/1 - 8/31 82   71   153  
      9/1 - 12/31 99   71   170  
  Point Arena, Gualala Mendocino All year 90   66   156  
  Redding Shasta All year 87   61   148  
  Sacramento Sacramento All year 99   61   160  
  San Diego San Diego All year 133   71   204  
  San Francisco San Francisco 1/1 - 8/31 155   71   226  
      9/1 - 10/31 184   71   255  
      11/1 - 12/31 155   71   226  
  San Luis Obispo San Luis Obispo 1/1 - 6/30 103   66   169  
      7/1 - 8/31 121   66   187  
      9/1 - 12/31 103   66   169  
  San Mateo, Foster City, Belmont San Mateo All year 111   61   172  
  Santa Barbara Santa Barbara 1/1 - 6/30 139   66   205  
      7/1 - 8/31 180   66   246  
      9/1 - 12/31 139   66   205  
  Santa Cruz Santa Cruz 1/1 - 5/31 97   66   163  
      6/1 - 8/31 131   66   197  
      9/1 - 12/31 97   66   163  
  Santa Monica City limits of Santa Monica All year 169   71   240  
  Santa Rosa Sonoma All year 110   61   171  
  South Lake Tahoe El Dorado All year 118   71   189  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 121   56   177  
  Tahoe City Placer All year 82   61   143  
  Truckee Nevada 1/1 - 2/29 120   71   191  
      3/1 - 11/30 96   71   167  
      12/1 - 12/31 120   71   191  
  Visalia, Lemoore Tulare, Kings All year 81   61   142  
  West Sacramento Yolo All year 100   51   151  
  Yosemite National Mariposa 1/1 - 5/31 127   71   198  
  Park   6/1 - 8/31 166   71   237  
      9/1 - 12/31 127   71   198  

Table 4.(Effective October 1, 2011 – September 30, 2012) (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
CO Aspen Pitkin 1/1 - 3/31 $207   $71   $278  
      4/1 - 5/31 111   71   182  
      6/1 - 8/31 150   71   221  
      9/1 - 11/30 104   71   175  
      12/1 - 12/31 207   71   278  
  Boulder, Broomfield Boulder, Broomfield All year 109   61   170  
  Colorado Springs El Paso All year 83   66   149  
  Cortez Montezuma 1/1 - 5/31 90   51   141  
      6/1 - 8/31 112   51   163  
      9/1 - 12/31 90   51   141  
  Crested Butte, Gunnison Gunnison 1/1 - 5/31 78   51   129  
      6/1 - 8/31 96   51   147  
      9/1 - 12/31 78   51   129  
  Denver, Aurora Denver, Adams, Arapahoe, and Jefferson All year 149   66   215  
  Douglas County Douglas All year 99   61   160  
  Durango La Plata 1/1 - 5/31 95   61   156  
      6/1 - 9/30 133   61   194  
      10/1 - 12/31 95   61   156  
  Fort Collins, Loveland Larimer All year 84   56   140  
  Glenwood Springs, Grand Junction Garfield, Mesa All year 84   51   135  
  Montrose Montrose 1/1 - 5/31 80   56   136  
      6/1 - 9/30 95   56   151  
      10/1 - 12/31 80   56   136  
  Silverthorne, Summit 1/1 - 3/31 144   56   200  
  Breckenridge   4/1 - 11/30 92   56   148  
      12/1 - 12/31 144   56   200  
  Steamboat Springs Routt 1/1 - 3/31 181   56   237  
      4/1 - 11/30 99   56   155  
      12/1 - 12/31 181   56   237  
  Telluride San Miguel 1/1 - 3/31 160   71   231  
      4/1 - 5/31 90   71   161  
      6/1 - 9/30 126   71   197  
      10/1 - 11/30 92   71   163  
      12/1 - 12/31 160   71   231  
  Vail Eagle 1/1 - 3/31 296   71   367  
      4/1 - 8/31 148   71   219  
      9/1 - 11/30 116   71   187  
      12/1 - 12/31 296   71   367  
CT Bridgeport, Danbury Fairfield All year 113   71   184  
  Cromwell, Old Saybrook Middlesex All year 81   61   142  
  Hartford Hartford All year 104   56   160  
  Lakeville, Salisbury Litchfield All year 95   66   161  
  New Haven New Haven All year 87   61   148  
  New London, Groton New London All year 97   61   158  

Table 4.(Effective October 1, 2011 – September 30, 2012) (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
DC District of Columbia Washington, DC (also the cities of Alexandria, 1/1 - 2/29 $183   $71   $254  
    Fairfax, and Falls Church, and the counties of 3/1 - 6/30 224   71   295  
    Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 169   71   240  
    of Montgomery and Prince George's in Maryland) 9/1 - 10/31 226   71   297  
    (see also Maryland and Virginia) 11/1 - 12/31 183   71   254  
DE Dover Kent 1/1 - 4/30 77   46   123  
      5/1 - 9/30 90   46   136  
      10/1 - 12/31 77   46   123  
  Lewes Sussex 1/1 - 6/30 83   46   129  
      7/1 - 8/31 122   46   168  
      9/1 - 12/31 83   46   129  
  Wilmington New Castle All year 114   56   170  
FL Altamonte Springs Seminole 1/1 - 3/31 82   61   143  
      4/1 - 12/31 77   61   138  
  Boca Raton, Delray Palm Beach 1/1 - 4/30 118   71   189  
  Beach, Jupiter   5/1 - 12/31 84   71   155  
  Bradenton Manatee 1/1 - 4/30 97   56   153  
      5/1 - 12/31 80   56   136  
  Cocoa Beach Brevard All year 99   51   150  
  Daytona Beach Volusia 1/1 - 1/31 82   51   133  
      2/1 - 7/31 101   51   152  
      8/1 - 12/31 82   51   133  
  Fort Lauderdale Broward 1/1 - 3/31 164   71   235  
      4/1 - 5/31 137   71   208  
      6/1 - 9/30 101   71   172  
      10/1 - 12/31 124   71   195  
  Fort Myers Lee 1/1 - 4/30 115   56   171  
      5/1 - 12/31 85   56   141  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/29 77   51   128  
  DeFuniak Springs   3/1 - 5/31 121   51   172  
      6/1 - 7/31 154   51   205  
      8/1 - 10/31 109   51   160  
      11/1 - 12/31 77   51   128  
  Gainesville Alachua All year 90   51   141  
  Gulf Breeze Santa Rosa 1/1 - 2/29 97   51   148  
      3/1 - 5/31 117   51   168  
      6/1 - 8/31 128   51   179  
      9/1 - 12/31 97   51   148  
  Jacksonville, Jacksonville Beach, Mayport Naval Station Duval, Nassau All year 80   51   131  
  Key West Monroe 1/1 - 1/31 190   71   261  
      2/1 - 4/30 221   71   292  
      5/1 - 11/30 150   71   221  
      12/1 - 12/31 190   71   261  
  Kissimmee Osceola 1/1 - 5/31 79   46   125  
      6/1 - 12/31 77   46   123  
  Lakeland Polk All year 82   46   128  

Table 4.(Effective October 1, 2011 – September 30, 2012) (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 Miami Miami-Dade 1/1 - 3/31 $152   $66   $218  
      4/1 - 5/31 125   66   191  
      6/1 - 11/30 105   66   171  
      12/1 - 12/31 152   66   218  
  Naples