Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

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 $256 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2008. For travel on or after October 1, 2008, all other localities within CONUS are eligible for $158 ($45 M&IE) per diem under the high-low method.

   Table 2 lists the localities that are eligible for $258 ($65 M&IE) per diem, effective October 1, 2009. For travel on or after October 1, 2009, the per diem for all other localities increases 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, 2008; those in Table 4 are effective October 1, 2009. 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 $116 ($70 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 2010, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2010. For A's November trip and any others during the remainder of 2010, 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, 2011, you must use the rates in effect for 2011, 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 2011 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 2010 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 2010, while Employee Q's only other travel occurs in October 2010. 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, 2010. 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, 2010. You can choose a new method for either or both employees; this choice will become effective on January 1, 2011.

  The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Go to www.gsa.gov/ and click on “Per Diem Rates.”

Per diem rates for localities listed in Table 4 may change at any time during the rest of 2009 or 2010. 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 $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008 – September 30, 2009)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

Table 1.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $256 Rate
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
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 1 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 2008-41.

Table 2.Localities Eligible for $258 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2009)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 $258 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 1/1 - 3/31
12/1 - 12/31
CO Aspen Pitkin 1/1 - 4/30
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
6/1 - 9/30
12/1 - 12/31
  Vail Eagle 1/1 - 3/31
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 - 3/31
  Naples Collier 1/1 - 4/30
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 3/1 - 9/30
10/1 - 11/30
  Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
  Ocean City Worcester 6/1 - 8/31

Table 2.(Effective October 1, 2009) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $258 Rate
ME Bar Harbor Hancock 7/1 - 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 Hershey City of Hershey 6/1 - 8/31
  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
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 2010
must continue to use the high-low substantiation method for the remainder
of calendar year 2010 for that employee. For travel on or after October 1, 2010, and before January 1, 2011, 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 2009-47, 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 2009-47 in Internal Revenue Bulletin 2009-42.

Table 3.Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009)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 abbreviation. Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, 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 $94   $44   $138  
  Gulf Shores Baldwin 1/1 - 5/31 110   39   149  
      6/1 - 7/31 139   39   178  
      8/1 - 12/31 110   39   149  
  Huntsville Madison, Limestone All year 84   44   128  
  Mobile Mobile All year 94   49   143  
  Montgomery Montgomery All year 80   39   119  
AR Hot Springs Garland All year 98   49   147  
  Little Rock Pulaski All year 88   54   142  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 75   44   119  
      3/1 - 10/31 93   44   137  
      11/1 - 12/31 75   44   119  
  Kayenta Navajo 1/1 - 4/30 75   54   129  
      5/1 - 9/30 86   54   140  
      10/1 - 12/31 75   54   129  
  Phoenix, Scottsdale Maricopa 1/1 - 4/30 160   59   219  
      5/1 - 8/31 96   59   155  
      9/1 - 12/31 122   59   181  
  Sedona City limits of Sedona 1/1 - 2/28 135   64   199  
      3/1 - 4/30 157   64   221  
      5/1 - 12/31 135   64   199  
  Sierra Vista Cochise All year 78   39   117  
  Tucson Pima 1/1 - 1/31 106   49   155  
      2/1 - 5/31 124   49   173  
      6/1 - 8/31 83   49   132  
      9/1 - 12/31 106   49   155  
  Yuma Yuma All year 86   39   125  
CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 113   49   162  
  Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Kern All year 78   44   122  
  Barstow, Ontario, Victorville San Bernardino All year 97   59   156  
  Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 93   44   137  
  Brawley, Calexico, El Centro, Imperial Imperial All year 76   39   115  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Death Valley Inyo All year $81   $49   $130  
  Eureka, Arcata, McKinleyville Humboldt All year 89   54   143  
  Fresno Fresno All year 95   54   149  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB All year 128   64   192  
  Mammoth Lakes Mono 1/1 - 1/31 142   54   196  
      2/1 - 11/30 113   54   167  
      12/1 - 12/31 142   54   196  
  Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Marin All year 122   54   176  
  Modesto Stanislaus All year 89   49   138  
  Monterey Monterey All year 133   64   197  
  Napa Napa All year 146   64   210  
  Oakhurst Madera 1/1 - 4/30 75   39   114  
      5/1 - 8/31 90   39   129  
      9/1 - 12/31 75   39   114  
  Oakland Alameda All year 106   59   165  
  Palm Springs Riverside 1/1 - 4/30 139   59   198  
      5/1 - 8/31 97   59   156  
      9/1 - 12/31 114   59   173  
  Point Arena, Gualala Mendocino All year 81   54   135  
  Redding Shasta All year 86   44   130  
  Sacramento Sacramento All year 114   59   173  
  San Diego San Diego 1/1 - 8/31 147   64   211  
      9/1 - 12/31 137   64   201  
  San Francisco San Francisco 1/1 - 8/31 164   64   228  
      9/1 - 10/31 185   64   249  
      11/1 - 12/31 164   64   228  
  San Luis Obispo San Luis Obispo 1/1 - 6/30 109   54   163  
      7/1 - 8/31 131   54   185  
      9/1 - 12/31 109   54   163  
  San Mateo, Foster City, Belmont San Mateo All year 123   54   177  
  Santa Barbara Santa Barbara 1/1 - 6/30 149   59   208  
      7/1 - 8/31 194   59   253  
      9/1 - 12/31 149   59   208  
  Santa Cruz Santa Cruz All year 102   54   156  
  Santa Monica City limits of Santa Monica All year 212   64   276  
  Santa Rosa Sonoma All year 118   64   182  
  South Lake Tahoe El Dorado 1/1 - 3/31 153   54   207  
      4/1 - 6/30 118   54   172  
      7/1 - 11/30 132   54   186  
      12/1 - 12/31 153   54   207  
  Stockton San Joaquin All year 83   44   127  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 132   59   191  
  Tahoe City Placer All year 105   59   164  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Truckee Nevada 1/1 - 3/31 $109   $59   $168  
      4/1 - 11/30 94   59   153  
      12/1 - 12/31 109   59   168  
  Visalia, Lemoore Tulare, Kings All year 83   49   132  
  West Sacramento Yolo All year 100   44   144  
  Yosemite National Park Mariposa 1/1 - 7/31 133   64   197  
      8/1 - 12/31 126   64   190  
CO Aspen Pitkin 1/1 - 4/30 223   64   287  
      5/1 - 9/30 111   64   175  
      10/1 - 11/30 85   64   149  
      12/1 - 12/31 223   64   287  
  Boulder, Broomfield Boulder, Broomfield All year 105   54   159  
  Colorado Springs El Paso All year 88   44   132  
  Cortez Montezuma 1/1 - 5/31 83   39   122  
      6/1 - 8/31 102   39   141  
      9/1 - 12/31 83   39   122  
  Crested Butte, Gunnison Gunnison 1/1 - 3/31 188   49   237  
      4/1 - 5/31 72   49   121  
      6/1 - 8/31 96   49   145  
      9/1 - 11/30 77   49   126  
      12/1 - 12/31 188   49   237  
  Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year 149   49   198  
  Douglas County Douglas All year 104   54   158  
  Durango La Plata 1/1 - 5/31 94   49   143  
      6/1 - 9/30 125   49   174  
      10/1 - 12/31 94   49   143  
  Fort Collins, Loveland Larimer All year 93   44   137  
  Glenwood Springs, Grand Junction Garfield, Mesa All year 91   49   140  
  Montrose Montrose 1/1 - 5/31 76   39   115  
      6/1 - 9/30 93   39   132  
      10/1 - 12/31 76   39   115  
  Silverthorne, Summit 1/1 - 4/30 157   54   211  
  Breckenridge   5/1 - 11/30 96   54   150  
      12/1 - 12/31 157   54   211  
  Steamboat Springs Routt 1/1 - 3/31 212   54   266  
      4/1 - 11/30 103   54   157  
      12/1 - 12/31 212   54   266  
  Telluride San Miguel 1/1 - 3/31 211   59   270  
      4/1 - 5/31 99   59   158  
      6/1 - 9/30 128   59   187  
      10/1 - 12/31 155   59   214  
  Vail Eagle 1/1 - 1/31 268   64   332  
      2/1 - 3/31 233   64   297  
      4/1 - 7/31 225   64   289  
      8/1 - 11/30 127   64   191  
      12/1 - 12/31 268   64   332  
CT Bridgeport, Danbury Fairfield All year 122   64   186  
  Cromwell, Old Saybrook Middlesex All year 88   44   132  
  Hartford Hartford All year 112   49   161  
  Lakeville, Salisbury Litchfield All year 95   64   159  
  New Haven New Haven All year 96   64   160  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 New London, Groton New London All year $105   $64   $169  
  Putnam, Danielson, Storrs, Mansfield Windham, Tolland All year 75   59   134  
DC Washington, DC (also   1/1 - 6/30 209   64   273  
  the cities of Alexandria,   7/1 - 8/31 165   64   229  
  Fairfax, and Falls   9/1 - 10/31 233   64   297  
  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)   11/1 - 12/31 209   64   273  
DE Dover Kent 1/1 - 5/31 83   44   127  
      6/1 - 9/30 99   44   143  
      10/1 - 12/31 83   44   127  
  Lewes Sussex 1/1 - 6/30 81   39   120  
      7/1 - 8/31 117   39   156  
      9/1 - 12/31 81   39   120  
  Wilmington New Castle All year 119   39   158  
FL Altamonte Springs Seminole 1/1 - 3/31 101   39   140  
      4/1 - 12/31 88   39   127  
  Boca Raton, Delray Palm Beach 1/1 - 4/30 145   64   209  
  Beach, Jupiter, Palm   5/1 - 11/30 99   64   163  
  Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach   12/1 - 12/31 145   64   209  
  Bradenton Manatee 1/1 - 4/30 115   39   154  
      5/1 - 12/31 85   39   124  
  Cocoa Beach Brevard All year 106   44   150  
  Daytona Beach Volusia 1/1 - 1/31 93   39   132  
      2/1 - 7/31 117   39   156  
      8/1 - 12/31 93   39   132  
  Fort Lauderdale Broward 1/1 - 4/30 176   54   230  
      5/1 - 9/30 118   54   172  
      10/1 - 12/31 176   54   230  
  Fort Myers Lee 1/1 - 4/30 128   49   177  
      5/1 - 12/31 88   49   137  
  Fort Pierce St. Lucie 1/1 - 4/30 118   49   167  
      5/1 - 10/31 96   49   145  
      11/1 - 12/31 118   49   167  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 83   44   127  
  DeFuniak Springs   3/1 - 5/31 135   44   179  
      6/1 - 7/31 176   44   220  
      8/1 - 10/31 118   44   162  
      11/1 - 12/31 83   44   127  
  Gainesville Alachua All year 93   44   137  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Gulf Breeze Santa Rosa 1/1 - 2/28 $105   $39   $144  
      3/1 - 5/31 124   39   163  
      6/1 - 7/31 150   39   189  
      8/1 - 12/31 105   39   144  
  Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville All year 89   49   138  
  Key West Monroe 1/1 - 1/31 202   64   266  
      2/1 - 3/31 243   64   307  
      4/1 - 11/30 167   64   231  
      12/1 - 12/31 202   64   266  
  Kissimmee Osceola 1/1 - 7/31 85   39   124  
      8/1 - 12/31 79   39   118  
  Lakeland Polk All year 87   39   126  
  Leesburg Lake All year 77   44   121  
  Miami Miami-Dade 1/1 - 2/28 149   59   208  
      3/1 - 9/30 121   59   180  
      10/1 - 12/31 149   59   208  
  Naples Collier 1/1 - 1/31 134   64   198  
      2/1 - 3/31 221   64   285  
      4/1 - 9/30 120   64   184  
      10/1 - 12/31 134   64   198  
  Ocala Marion All year 91   44   135  
  Orlando Orange 1/1 - 3/31 133   49   182  
      4/1 - 12/31 109   49   158  
  Panama City Bay 1/1 - 2/28 85   49   134  
      3/1 - 5/31 125   49   174  
      6/1 - 7/31 146   49   195  
      8/1 - 12/31 85   49   134  
  Pensacola, Pensacola Beach Escambia All year 107   49   156  
  Punta Gorda Charlotte 1/1 - 1/31 88   44   132  
      2/1 - 3/31 115   44   159  
      4/1 - 12/31 88   44   132  
  Sarasota Sarasota 1/1 - 1/31 101   49   150  
      2/1 - 3/31 143   49   192  
      4/1 - 12/31 101   49   150  
  Sebring Highlands 1/1 - 3/31 137   39   176  
      4/1 - 12/31 76   39   115  
  St. Augustine St. Johns All year 105   54   159  
  Stuart Martin 1/1 - 4/30 129   49   178  
      5/1 - 12/31 93   49   142  
  Tallahassee Leon All year 89   44   133  
  Tampa, St. Petersburg Pinellas, Hillsborough 1/1 - 3/31 127   54   181  
      4/1 - 12/31 104   54   158  
  Vero Beach Indian River 1/1 - 1/31 95   49   144  
      2/1 - 3/31 127   49   176  
      4/1 - 12/31 95   49   144  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 $90   $39   $129  
  Atlanta Fulton, DeKalb, Cobb All year 141   49   190  
  Augusta Richmond All year 79   39   118  
  Columbus Muscogee All year 92   39   131  
  Conyers Rockdale All year 77   39   116  
  Duluth, Norcross, Lawrenceville, Braselton Gwinnett All year 80   44   124  
  Jekyll Island, Brunswick Glynn 1/1 - 2/28 120   49   169  
      3/1 - 9/30 146   49   195  
      10/1 - 12/31 120   49   169  
  Peachtree City, Jonesboro, Morrow, Newnan Fayette, Clayton, Coweta All year 77   44   121  
  Savannah Chatham All year 108   49   157  
IA Cedar Rapids Linn All year 80   39   119  
  Des Moines Polk All year 86   44   130  
ID Boise Ada All year 86   49   135  
  Bonner's Ferry, Boundary, Bonner Before 4/01/09 70   39   109  
  Sandpoint   After 3/31/09:            
      1/1 – 3/31 70   39   109  
      4/1 – 6/30 76   59   135  
      7/1 – 8/31 104   59   163  
      9/1 – 9/30 76   59   135  
      10/1 – 12/31 70   39   109  
  Coeur d'Alene Kootenai 1/1 - 6/30 75   59   134  
      7/1 - 8/31 109   59   168  
      9/1 - 12/31 75   59   134  
  Driggs, Idaho Falls Teton, Bonneville, Fremont Before 4/01/09 70   39   109  
      After 3/31/09 76   44   120  
  Sun Valley, Ketchum Blaine All year 84   59   143  
  Twin Falls Twin Falls All year 86   39   125  
IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Will All year 91   44   135  
  Chicago Cook, Lake 1/1 - 4/30 157   64   221  
      5/1 - 6/30 209   64   273  
      7/1 - 8/31 177   64   241  
      9/1 - 11/30 218   64   282  
      12/1 - 12/31 157   64   221  
  Elgin, Aurora Kane; City of Elgin All year 87   44   131  
  Oakbrook Terrace DuPage All year 106   49   155  
  O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 111   59   170  
  Heights, Collinsville Madison, Monroe, St. Clair              
  Springfield Sangamon All year 83   49   132  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Bloomington Monroe All year $ 96   $44   $140  
  Brownsburg, Plainfield Hendricks All year 78   44   122  
  Fort Wayne Allen All year 90   39   129  
  Hammond, Munster, Merrillville Lake All year 93   44   137  
  Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 94   44   138  
  Lafayette Tippecanoe All year 87   39   126  
  Michigan City La Porte All year 82   39   121  
  South Bend St. Joseph All year 95   44   139  
  Valparaiso, Burlington Beach Porter All year 82   49   131  
KS Kansas City, Overland Park Wyandotte, Johnson All year 107   44   151  
  Wichita Sedgwick All year 86   49   135  
KY Boone County Boone All year 98   44   142  
  Kenton County Kenton All year 117   44   161  
  Lexington Fayette All year 91   49   140  
  Louisville Jefferson 1/1 - 5/31 103   49   152  
      6/1 - 9/30 94   49   143  
      10/1 - 12/31 103   49   152  
LA Baton Rouge East Baton Rouge Parish All year 101   44   145  
  Covington, Slidell St. Tammany Parish All year 96   49   145  
  Lafayette Lafayette Consolidated Government All year 86   49   135  
  Lake Charles Calcasieu Parish All year 80   39   119  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 140   59   199  
    St. Bernard Parishes 7/1 - 9/30 101   59   160  
      10/1 - 12/31 140   59   199  
MA Andover Essex All year 90   59   149  
  Boston, Cambridge Suffolk; City of Cambridge 1/1 - 8/31 203   64   267  
      9/1 - 10/31 256   64   320  
      11/1 - 12/31 203   64   267  
  Burlington, Woburn Middlesex All year 119   59   178  
  Falmouth City limits of Falmouth 1/1 - 6/30 100   49   149  
      7/1 - 8/31 142   49   191  
      9/1 - 12/31 100   49   149  
  Hyannis Barnstable 1/1 - 6/30 85   59   144  
      7/1 - 8/31 118   59   177  
      9/1 - 12/31 85   59   144  
  Martha's Vineyard Dukes 1/1 - 5/31 106   64   170  
      6/1 - 8/31 186   64   250  
      9/1 - 10/31 123   64   187  
      11/1 - 12/31 106   64   170  
  Nantucket Nantucket 1/1 - 5/31 119   64   183  
      6/1 - 9/30 206   64   270  
      10/1 - 12/31 119   64   183  
  Northampton Hampshire All year 91   39   130  
  Pittsfield Berkshire All year 109   59   168  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 $95   $54   $149  
  Quincy Norfolk All year 123   44   167  
  Springfield Hampden All year 96   44   140  
  Worcester Worcester All year 96   49   145  
MD Counties of Montgomery   1/1 - 6/30 209   64   273  
  and Prince George's   7/1 - 8/31 165   64   229  
      9/1 - 10/31 233   64   297  
      11/1 - 12/31 209   64   273  
  Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 83   44   127  
  Annapolis Anne Arundel All year 126   64   190  
  Baltimore Baltimore City 1/1 - 8/31 157   59   216  
      9/1 - 10/31 172   59   231  
      11/1 - 12/31 157   59   216  
  Baltimore County Baltimore All year 106   54   160  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 4/30 105   54   159  
      5/1 - 8/31 163   54   217  
      9/1 - 10/31 140   54   194  
      11/1 - 12/31 105   54   159  
  Columbia Howard All year 125   49   174  
  Frederick Frederick Before 4/01/09 89   39   128  
      After 3/31/09 90   39   129  
  Hagerstown Washington All year 76   39   115  
  La Plata, Indian Head Charles All year 90   39   129  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 97   39   136  
  Ocean City Worcester 1/1 - 5/31 82   64   146  
      6/1 - 9/30 181   64   245  
      10/1 - 12/31 82   64   146  
ME Bar Harbor Hancock 1/1 - 6/30 87   49   136  
      7/1 - 9/30 143   49   192  
      10/1 - 12/31 87   49   136  
  Kennebunk, Kittery, York 1/1 - 3/31 70   54   124  
  Sanford   4/1 - 6/30 83   54   137  
      7/1 - 8/31 126   54   180  
      9/1 - 10/31 93   54   147  
      11/1 - 12/31 70   54   124  
  Portland Cumberland, Sagadahoc 1/1 - 6/30 89   44   133  
      7/1 - 9/30 113   44   157  
      10/1 - 12/31 89   44   133  
  Rockport Knox 1/1 - 6/30 70   49   119  
      7/1 - 8/31 78   49   127  
      9/1 - 12/31 70   49   119  
MI Ann Arbor Washtenaw All year 91   44   135  
  Benton Harbor, St. Joseph, Stevensville Berrien All year 74   49   123  
  Charlevoix Charlevoix All year 74   49   123  
  Detroit Wayne All year 107   49   156  
  East Lansing, Lansing Ingham, Eaton All year 81   39   120  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 $80   $39   $119  
  Grand Rapids Kent All year 84   39   123  
  Holland Ottawa All year 82   44   126  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 86   44   130  
  Mackinac Island Mackinac 1/1 - 6/30 70   49   119  
      7/1 - 8/31 88   49   137  
      9/1 - 12/31 70   49   119  
  Midland Midland All year 93   39   132  
  Mount Pleasant Isabella All year 73   44   117  
  Muskegon Muskegon 1/1 - 5/31 72   39   111  
      6/1 - 8/31 88   39   127  
      9/1 - 12/31 72   39   111  
  Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 75   39   114  
  Petoskey Emmet 1/1 - 6/30 71   54   125  
      7/1 - 8/31 94   54   148  
      9/1 - 12/31 71   54   125  
  Pontiac, Auburn Hills Oakland All year 97   44   141  
  South Haven Van Buren 1/1 - 5/31 70   39   109  
      6/1 - 8/31 85   39   124  
      9/1 - 12/31 70   39   109  
  Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 70   44   114  
      7/1 - 8/31 118   44   162  
      9/1 - 12/31 70   44   114  
  Warren Macomb All year 77   39   116  
MN Duluth St. Louis 1/1 - 5/31 82   49   131  
      6/1 - 8/31 103   49   152  
      9/1 - 12/31 82   49   131  
  Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Dakota All year 90   49   139  
  Minneapolis, St. Paul Hennepin, Ramsey All year 130   64   194  
  Rochester Olmsted All year 95   44   139  
MO Columbia Boone All Year 79   39   118  
  Kansas City Jackson, Clay, Cass, Platte All year 107   49   156  
  Springfield Greene All year 76   39   115  
  St. Louis St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City All year 111   59   170  
MS Grenada Grenada All year 75   44   119  
  Gulfport, Biloxi Harrison All year 80   44   124  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
MS Hattiesburg Forrest, Lamar All year $76   $49   $125  
  Robinsonville Tunica All year 81   44   125  
  Southaven Desoto All year 91   44   135  
  Starkville Oktibbeha All year 76   44   120  
MT Big Sky, West Gallatin 1/1 - 6/30 82   49   131  
  Yellowstone   7/1 - 8/31 107   49   156  
      9/1 - 12/31 82   49   131  
  Butte Silver Bow All year 80   44   124  
  Helena Lewis and Clark All year 77   44   121  
  Missoula, Polson, Missoula, Lake, Flathead 1/1 - 5/31 84   44   128  
  Kalispell   6/1 - 8/31 106   44   150  
      9/1 - 12/31 84   44   128  
NC Asheville Buncombe 1/1 - 6/30 81   49   130  
      7/1 - 10/31 94   49   143  
      11/1 - 12/31 81   49   130  
  Atlantic Beach, Carteret 1/1 - 5/31 76   49   125  
  Morehead City   6/1 - 8/31 106   49   155  
      9/1 - 12/31 76   49   125  
  Chapel Hill Orange All year 92   49   141  
  Charlotte Mecklenburg All year 97   49   146  
  Durham Durham All year 95   49   144  
  Fayetteville Cumberland All year 85   49   134  
  Greensboro Guilford All year 89   44   133  
  Greenville Pitt All year 80   39   119  
  Kill Devil Dare 1/1 - 4/30 70   54   124  
      5/1 - 9/30 116   54   170  
      10/1 - 12/31 70   54   124  
  New Bern, Havelock Craven All year 89   44   133  
  Raleigh Wake All year 92   54   146  
  Wilmington New Hanover 1/1 - 5/31 93   49   142  
      6/1 - 7/31 109   49   158  
      8/1 - 12/31 93   49   142  
  Winston-Salem Forsyth All year 89   44   133  
ND The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NE Omaha Douglas All year 99   49   148  
NH Concord Merrimack 1/1 - 4/30 85   44   129  
      5/1 - 10/31 94   44   138  
      11/1 - 12/31 85   44   129  
  Conway Carroll 1/1 - 5/31 112   49   161  
      6/1 - 8/31 145   49   194  
      9/1 - 12/31 112   49   161  
  Durham Strafford All year 94   44   138  
  Laconia Belknap 1/1 - 5/31 86   39   125  
      6/1 - 10/31 99   39   138  
      11/1 - 12/31 86   39   125  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Grafton, Sullivan All year $99   $49   $148  
  Manchester Hillsborough All year 98   44   142  
  Portsmouth Rockingham 1/1 - 6/30 102   44   146  
      7/1 - 9/30 132   44   176  
      10/1 - 12/31 102   44   146  
NJ Atlantic City, Cape May, Atlantic, Cape May 1/1 - 4/30 105   54   159  
  Ocean City   5/1 - 10/31 117   54   171  
      11/1 - 12/31 105   54   159  
  Belle Mead Somerset All year 127   44   171  
  Cherry Hill, Moorestown Camden, Burlington All year 94   44   138  
  Eatontown, Freehold Monmouth All year 125   49   174  
  Edison, Piscataway Middlesex All year 114   44   158  
  Flemington Hunterdon All year 113   39   152  
  Newark Bergen, Essex, Hudson, Passaic All year 133   49   182  
  Parsippany Morris All year 142   49   191  
  Princeton, Trenton Mercer All year 139   44   183  
  Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Union All year 106   49   155  
  Toms River Ocean 1/1 - 5/31 92   39   131  
      6/1 - 8/31 116   39   155  
      9/1 - 12/31 92   39   131  
NM Albuquerque Bernalillo All year 80   49   129  
  Los Alamos Los Alamos All year 82   49   131  
  Santa Fe Santa Fe All year 86   59   145  
  Taos Taos All year 75   59   134  
NV Incline Village, Crystal Washoe 1/1 - 6/30 110   49   159  
  Bay, Reno, Sparks   7/1 - 8/31 149   49   198  
      9/1 - 12/31 110   49   159  
  Las Vegas Clark 1/1 - 5/31 126   64   190  
      6/1 - 12/31 105   64   169  
  Stateline, Carson City Douglas, Carson City All year 103   64   167  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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 Albany Albany All year $111   $49   $160  
  Binghamton, Owego Broome, Tioga All year 87   39   126  
  Buffalo Erie All year 92   54   146  
  Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year 162   64   226  
  Glens Falls Warren 1/1 - 6/30 98   49   147  
      7/1 - 8/31 150   49   199  
      9/1 - 12/31 98   49   147  
  Ithaca, Waterloo, Romulus Tompkins, Seneca All year 102   44   146  
  Kingston Ulster All year 96   49   145  
  Lake Placid Essex 1/1 - 5/31 111   54   165  
      6/1 - 8/31 150   54   204  
      9/1 - 12/31 111   54   165  
  Manhattan (includes Bronx, Kings, New York, Queens, Richmond 1/1 - 6/30 285   64   349  
  the boroughs of   7/1 - 8/31 259   64   323  
  Manhattan, Brooklyn,   9/1 - 12/31 360   64   424  
  the Bronx, Queens, and Staten Island)                
  Niagara Falls Niagara 1/1 - 4/30 79   44   123  
      5/1 - 8/31 97   44   141  
      9/1 - 12/31 79   44   123  
  Nyack, Palisades Rockland All year 117   49   166  
  Poughkeepsie Dutchess All year 110   54   164  
  Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk All year 131   64   195  
  Rochester Monroe All year 101   44   145  
  Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 106   44   150  
  Schenectady   7/1 - 8/31 169   44   213  
      9/1 - 12/31 106   44   150  
  Syracuse Onondaga All year 94   44   138  
  Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year 164   59   223  
  Troy Rensselaer All year 97   39   136  
  West Point Orange All year 114   44   158  
OH Akron Summit All year 88   49   137  
  Canton Stark All year 90   44   134  
  Cincinnati Hamilton, Clermont All year 112   54   166  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
OH Cleveland Cuyahoga All year $110   $54   $164  
  Columbus Franklin All year 105   49   154  
  Dayton, Fairborn Greene, Darke, Montgomery All year 84   44   128  
  Hamilton Butler, Warren All year 91   49   140  
  Mentor Lake All year 87   44   131  
  Rittman Wayne, Medina All year 82   39   121  
  Sandusky, Bellevue Erie, Huron All year 108   39   147  
  Toledo Lucas All year 81   44   125  
  Youngstown Mahoning, Trumbull All year 82   39   121  
OK Oklahoma City Oklahoma All year 83   49   132  
  Tulsa Tulsa, Creek, Osage, Rogers All year 79   44   123  
OR Ashland, Crater Lake Jackson, Klamath All year 87   44   131  
  Beaverton Washington All year 98   44   142  
  Bend Deschutes 1/1 - 6/30 90   44   134  
      7/1 - 8/31 124   44   168  
      9/1 - 12/31 90   44   134  
  Clackamas Clackamas All year 85   39   124  
  Eugene, Florence Lane All year 100   44   144  
  Lincoln City Lincoln 1/1 - 6/30 86   49   135  
      7/1 - 8/31 112   49   161  
      9/1 - 12/31 86   49   135  
  Portland Multnomah All year 116   49   165  
  Seaside Clatsop 1/1 - 6/30 89   54   143  
      7/1 - 8/31 132   54   186  
      9/1 - 12/31 89   54   143  
PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 91   44   135  
  Bucks County Bucks All year 102   59   161  
  Chester, Radnor, Essington Delaware All year 107   44   151  
  Erie Erie All year 92   39   131  
  Gettysburg Adams 1/1 - 3/31 78   54   132  
      4/1 - 10/31 103   54   157  
      11/1 - 12/31 78   54   132  
  Harrisburg Dauphin (except City of Hershey) All year 99   44   143  
  Hershey City limits of Hershey 1/1 - 2/28 91   44   135  
      3/1 - 5/31 97   44   141  
      6/1 - 9/30 159   44   203  
      10/1 - 12/31 91   44   135  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
PA Lancaster Lancaster All year $95   $49   $144  
  Malvern, Frazer, Berwyn, Phoenixville Chester All year 122   49   171  
  Mechanicsburg Cumberland All year 84   54   138  
  Montgomery County Montgomery All year 128   59   187  
  Philadelphia Philadelphia 1/1 - 8/31 155   64   219  
      9/1 - 11/30 166   64   230  
      12/1 - 12/31 155   64   219  
  Pittsburgh Allegheny All year 114   54   168  
  Reading Berks All year 98   44   142  
  Scranton Lackawanna All year 80   39   119  
  State College Centre All year 88   44   132  
RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 103   49   152  
  Jamestown, Middletown, Newport 1/1 - 5/31 120   64   184  
  Newport   6/1 - 9/30 178   64   242  
      10/1 - 12/31 120   64   184  
  Providence Providence All year 145   54   199  
SC Aiken Aiken All year 81   39   120  
  Charleston Charleston, Berkeley, Dorchester All year 141   54   195  
  Columbia Richland; Lexington (after 3/31/09) All year 92   44   136  
  Greenville Greenville All year 92   49   141  
  Hilton Head Beaufort 1/1 - 3/31 98   54   152  
      4/1 - 8/31 144   54   198  
      9/30 - 10/31 114   54   168  
      11/1 - 12/31 98   54   152  
  Myrtle Beach Horry 1/1 - 2/28 70   54   124  
      3/1 - 8/31 114   54   168  
      9/1 - 10/31 86   54   140  
      11/1 - 12/31 70   54   124  
SD Hot Springs Fall River, Custer 1/1 - 5/31 70   39   109  
      6/1 - 8/31 92   39   131  
      9/1 - 12/31 70   39   109  
  Rapid City Pennington 1/1 - 5/31 70   44   114  
      6/1 - 8/31 109   44   153  
      9/1 - 12/31 70   44   114  
  Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 4/30 70   44   114  
      5/1 - 8/31 95   44   139  
      9/1 - 12/31 70   44   114  
TN Brentwood, Franklin Williamson All year 101   49   150  
  Chattanooga Hamilton All year 87   44   131  
  Knoxville Knox All year 83   49   132  
  Memphis Shelby All year 99   49   148  
  Nashville Davidson All year 117   54   171  
  Oak Ridge Anderson All year 86   39   125  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year $149   $44   $193  
  Austin Travis 1/1 - 3/31 114   54   168  
      4/1 - 8/31 107   54   161  
      9/1 - 12/31 114   54   168  
  Beaumont Jefferson All year 82   49   131  
  College Station Brazos All year 86   39   125  
  Corpus Christi Nueces All year 89   44   133  
  Dallas Dallas; City limits of Dallas 1/1 - 3/31 129   59   188  
      4/1 - 12/31 115   59   174  
  El Paso El Paso All year 92   44   136  
  Galveston Galveston 1/1 - 5/31 99   49   148  
      6/1 - 7/31 121   49   170  
      8/1 - 12/31 99   49   148  
  Houston Montgomery, Fort Bend, Harris; L.B. Johnson Space Center All year 110   59   169  
  Hunt County Hunt All year 81   39   120  
  Laredo Webb All year 88   44   132  
  McAllen Hidalgo All year 84   44   128  
  Plano Collin All year 108   49   157  
  Round Rock Williamson All year 95   44   139  
  San Antonio Bexar All year 117   54   171  
  South Padre Island Cameron 1/1 - 5/31 84   44   128  
      6/1 - 7/31 110   44   154  
      8/1 - 12/31 84   44   128  
  Waco McLennan All year 85   39   124  
UT Park City Summit 1/1 - 3/31 164   64   228  
      4/1 - 12/31 91   64   155  
  Provo Utah All year 86   49   135  
  Salt Lake City Salt Lake, Tooele 1/1 - 3/31 116   54   170  
      4/1 - 12/31 102   54   156  
VA Cities of Alexandria,   1/1 - 6/30 209   64   273  
  Fairfax, and Falls   7/1 - 8/31 165   64   229  
  Church, and the   9/1 - 10/31 233   64   297  
  counties of Arlington and Fairfax   11/1 - 12/31 209   64   273  
  Abington Washington 1/1 - 3/31 79   49   128  
      4/1 - 5/31 72   49   121  
      6/1 - 12/31 79   49   128  
  Blacksburg Montgomery All year 80   54   134  
  Charlottesville City of Charlottesville; Albemarle, Greene All year 100   44   144  
  Chesapeake, Suffolk Cities of Chesapeake, Suffolk 1/1 - 3/31 89   44   133  
      4/1 - 5/31 97   44   141  
      6/1 - 8/31 107   44   151  
      9/1 - 12/31 89   44   133  
  Chesterfield, Henrico Counties Chesterfield, Henrico All year 93   49   142  
  Fredericksburg City of Fredericksburg; Spotsylvania All year 74   54   128  
  Hampton City, Newport News Cities of Hampton City, Newport News All year 81   44   125  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
VA James City and York James City and York Counties; City of Williamsburg 1/1 - 3/31 $75   $54   $129  
  Counties; Williamsburg   4/1 - 8/31 97   54   151  
      9/1 - 12/31 75   54   129  
  Loudon County Loudon All year 140   59   199  
  Lynchburg Campbell; City of Lynchburg All year 78   44   122  
  Manassas City of Manassas All year 101   39   140  
  Norfolk, Portsmouth Cities of Norfolk, Portsmouth All year 96   59   155  
  Richmond City City of Richmond 1/1 - 8/31 123   54   177  
      9/1 - 10/31 129   54   183  
      11/1 - 12/31 123   54   177  
  Roanoke City limits of Roanoke All year 96   44   140  
  Stafford, Prince William Counties Stafford, Prince William All year 95   44   139  
  Virginia Beach City of Virginia Beach 1/1 - 5/31 88   54   142  
      6/1 - 8/31 151   54   205  
      9/1 - 12/31 88   54   142  
  Wallops Island Accomack 1/1 - 6/30 87   49   136  
      7/1 - 8/31 121   49   170  
      9/1 - 12/31 87   49   136  
  Warrenton Fauquier All year 99   44   143  
VT Burlington, St. Albans Chittenden, Franklin 1/1 - 4/30 90   49   139  
      5/1 - 10/31 105   49   154  
      11/1 - 12/31 90   49   139  
  Manchester Bennington All year 94   59   153  
  Montpelier Washington All year 93   54   147  
  Stowe Lamoille 1/1 - 3/31 141   64   205  
      4/1 - 11/30 121   64   185  
      12/1 - 12/31 141   64   205  
  White River Junction Windsor 1/1 - 2/28 90   54   144  
      3/1 - 5/31 82   54   136  
      6/1 - 12/31 90   54   144  
WA Anacortes, Camano San Juan, Skagit, Island 1/1 - 5/31 84   59   143  
  Island, Coupeville,   6/1 - 8/31 94   59   153  
  Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor   9/1 - 12/31 84   59   143  
  Bremerton Kitsap All year 83   59   142  
  Everett, Lynnwood Snohomish All year 99   54   153  
  Ocean Shores Grays Harbor 1/1 - 6/30 86   44   130  
      7/1 - 8/31 109   44   153  
      9/1 - 12/31 86   44   130  
  Olympia, Tumwater Thurston All year 86   49   135  
  Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 92   59   151  
  Townsend   7/1 - 8/31 129   59   188  
      9/1 - 12/31 92   59   151  
  Seattle King All year 158   64   222  
  Spokane Spokane All year 83   49   132  
  Tacoma Pierce All year 118   59   177  
  Vancouver Clark, Cowlitz, Skamania All year 120   49   169  

Table 3.(Effective October 1, 2008 – September 30, 2009) (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
WI Appleton Outagamie All year $81   $44   $125  
  Brookfield, Racine Waukesha, Racine All year 92   44   136  
  Green Bay Brown All year 75   44   119  
  Lake Geneva Walworth 1/1 - 4/30 98   54   152  
      5/1 - 9/30 146   54   200  
      10/1 - 12/31 98   54   152  
  Madison Dane All year 90   54   144  
  Milwaukee Milwaukee All year 99   44   143  
  Sheboygan Sheboygan All year 79   44   123  
  Sturgeon Bay Door 1/1 - 6/30 70   49   119  
      7/1 - 9/30 88   49   137  
      10/1 - 12/31 70   49   119  
  Wisconsin Dells Columbia 1/1 - 6/30 70   64   134  
      7/1 - 8/31 86   64   150  
      9/1 - 12/31 70   64   134  
WV Charleston Kanawha All year 95   44   139  
  Morgantown Monongalia All year 83   44   127  
  Shepherdstown Jefferson All year 80   44   124  
  Wheeling Ohio All year 93   44   137  
WY Cody Park 1/1 - 4/30 75   44   119  
      5/1 - 9/30 110   44   154  
      10/1 - 12/31 75   44   119  
  Evanston, Rock Springs Uinta, Sweetwater All year 91   44   135  
  Gillette Campbell 1/1 - 6/30 85   49   134  
      7/1 - 8/31 104   49   153  
      9/1 - 12/31 85   49   134  
  Jackson, Pinedale Teton, Sublette 1/1 - 6/30 113   54   167  
      7/1 - 8/31 164   54   218  
      9/1 - 11/30 104   54   158  
      12/1 - 12/31 113   54   167  
  Sheridan Sheridan 1/1 - 5/31 70   49   119  
      6/1 - 8/31 90   49   139  
      9/1 - 12/31 70   49   119  

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2009, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2009 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2009. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2009, through December 31, 2009. 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, 2009 – September 30, 2010)1

Note: The standard rate of $116 ($70 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.)

Table 4 lists all per diem rates alphabetically by state abbreviation. Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, 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 $92   $56   $148  
  Gulf Shores Baldwin 1/1 - 5/31 111   51   162  
      6/1 - 7/31 137   51   188  
      8/1 - 12/31 111   51   162  
  Huntsville Madison, Limestone All year 86   51   137  
  Mobile Mobile All year 100   51   151  
  Montgomery Montgomery All year 78   51   129  
AR Hot Springs Garland All year 102   46   148  
  Little Rock Pulaski All year 88   61   149  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 75   66   141  
      3/1 - 10/31 95   66   161  
      11/1 - 12/31 75   66   141  
  Kayenta Navajo 1/1 - 4/30 78   46   124  
      5/1 - 9/30 96   46   142  
      10/1 - 12/31 78   46   124  
  Phoenix, Scottsdale Maricopa 1/1 - 5/31 140   71   211  
      6/1 - 8/31 89   71   160  
      9/1 - 12/31 120   71   191  
  Sedona City limits of Sedona 1/1 - 2/28 136   66   202  
      3/1 - 4/30 149   66   215  
      5/1 - 12/31 136   66   202  
  Sierra Vista Cochise All year 83   46   129  
  Tucson Pima 1/1 - 1/31 105   56   161  
      2/1 - 5/31 127   56   183  
      6/1 - 8/31 82   56   138  
      9/1 - 12/31 105   56   161  
  Yuma Yuma All year 84   46   130  
CA Antioch, Brentwood, Concord Contra Costa All year 110   66   176  
  Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Kern All year 79   56   135  
  Barstow, Ontario, Victorville San Bernardino All year 93   56   149  
  Benicia, Dixon, Fairfield Solano All year 93   56   149  
  Brawley, Calexico, El Centro Imperial All year 82   51   133  

Table 4.(Effective October 1, 2009 – September 30, 2010) (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 Death Valley Inyo All year $84   $46   $130  
  Eureka, Arcata, Humboldt 1/1 - 5/31 85   61   146  
  McKinleyville   6/1 - 8/31 102   61   163  
      9/1 - 12/31 85   61   146  
  Fresno Fresno All year 94   61   155  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB All year 135   71   206  
  Mammoth Lakes Mono 1/1 - 1/31 143   61   204  
      2/1 - 11/30 114   61   175  
      12/1 - 12/31 143   61   204  
  Mill Valley, San Rafael, Novato Marin All year 120   56   176  
  Modesto Stanislaus All year 88   51   139  
  Monterey Monterey All year 140   71   211  
  Napa Napa 1/1 - 3/31 115   66   181  
      4/1 - 11/30 163   66   229  
      12/1 - 12/31 115   66   181  
  Oakhurst Madera 1/1 - 4/30 74   56   130  
      5/1 - 8/31 93   56   149  
      9/1 - 12/31 74   56   130  
  Oakland Alameda All year 100   61   161  
  Palm Springs Riverside 1/1 - 5/31 129   71   200  
      6/1 - 8/31 90   71   161  
      9/1 - 12/31 111   71   182  
  Point Arena, Gualala Mendocino All year 84   66   150  
  Redding Shasta All year 89   61   150  
  Sacramento Sacramento All year 109   61   170  
  San Diego San Diego All year 147   71   218  
  San Francisco San Francisco 1/1 - 8/31 166   71   237  
      9/1 - 10/31 192   71   263  
      11/1 - 12/31 166   71   237  
  San Luis Obispo San Luis Obispo 1/1 - 6/30 106   66   172  
      7/1 - 8/31 126   66