Two rules change the M&IE (meals and incidental expenses) you receive on a federal trip. Here is the text, then worked examples with FY2027 GSA rates.
The rules, verbatim
FTR §301-11.20(a): “when travel is more than 12 but less than 24 hours, employees receive a per diem allowance of 75 percent of the applicable M&IE rate for each calendar day they are in a travel status. If their travel is 24 hours or more, on the first day of departure and last day of travel, they receive 75 percent of the applicable M&IE rate. Full days of travel are reimbursed at 100 percent of the applicable M&IE rate.”
FTR §301-11.21(b): “For meals provided on the day of departure and the last day of travel, employees must deduct the entire allocated meal cost from the decreased M&IE rate. The total amount of meal deductions made will not cause employees to receive less than the amount allowed for incidental expenses.”
The amount to deduct for each meal is set by GSA in the M&IE breakdown table (FTR §301-11.21(a)). For FY2027, at the $92 rate: breakfast $23, lunch $26, dinner $38, incidentals $5. The 75% amounts are published by GSA: $68 → $51.00, $74 → $55.50, $80 → $60.00, $86 → $64.50, $92 → $69.00.
Example 1: four days at the standard rate
Departure Tue, May 4, return Fri, May 7 2027, anywhere the standard rate applies ($113 / $68), no meals provided.
Day
Lodging
M&IE
Total
Tue, May 4 (75%)
$113.00
$51.00
$164.00
Wed, May 5 (100%)
$113.00
$68.00
$181.00
Thu, May 6 (100%)
$113.00
$68.00
$181.00
Fri, May 7 (75%)
—
$51.00
$51.00
Total
$339.00
$238.00
$577.00
Example 2: conference in Chicago with meals
Chicago, Mon, Apr 12 to Thu, Apr 15 2027 ($238 lodging in April, $92 M&IE). The registration fee includes lunch on days 2 and 3; the hotel serves a free breakfast every day (not deducted), and the last-day breakfast is part of the conference (deducted).
Day
Lodging
M&IE before meals
Meals deducted
M&IE
Mon, Apr 12 (75%)
$238.00
$69.00
—
$69.00
Tue, Apr 13 (100%)
$238.00
$92.00
lunch −$26.00
$66.00
Wed, Apr 14 (100%)
$238.00
$92.00
lunch −$26.00
$66.00
Thu, Apr 15 (75%)
—
$69.00
breakfast −$23.00
$46.00
Total
$714.00
$247.00
Trip total: $961.00. On the last day the breakfast ($23) comes off the 75% amount ($69.00), not off $92.
Example 3: the incidentals floor
First day at the $68 rate, all three meals provided: 75% = $51.00; meals = $16 + $19 + $28 = $63.00. $51.00 − $63.00 would be -$12.00, so the traveler keeps the incidental amount: $5.00.
What the calculator does not do
Reduced rates your agency sets in advance (for example shared rooms or kitchens, FTR §301-11.22), and long-term TDY flat rates set by agency policy.
Actual-expense authorizations above the rate (up to 300%, FTR §301-11.17).
Sources: 41 CFR §301-11.16 to §301-11.22 (eCFR, current as of September 25, 2026); GSA M&IE breakdowns (the GSA page still cites the former section number §301-11.17 for meal deductions; the rule is now §301-11.21).
Frequently asked questions
Is the 75% rule applied to lodging too?+
No. The 75% rule is only for M&IE (FTR §301-11.20). Lodging is paid per night at actual cost up to the rate (FTR §301-11.19); the return day has no lodging night, so it has no lodging amount.
Do I get 75% if I leave at 6 pm?+
Yes. The federal rule does not depend on departure or return times for trips of 24 hours or more: the first and last calendar day are each paid at 75%, whatever the hour. Some employers use hour-based quarter-day rules; the Federal Travel Regulation does not.
What about a one-day trip?+
Travel of more than 12 hours but less than 24 hours gets 75% of the M&IE rate for each calendar day in travel status; 12 hours or less gets no M&IE (FTR §301-11.20(a)). At $68: $51.00.
Is a hotel breakfast deducted?+
No. A complimentary breakfast from the hotel and meals served by an airline or train are not deducted (FTR §301-11.21(c)). Only meals provided by the Government or included in a registration fee are.
Can I keep the full M&IE if I could not eat the provided meal?+
Only if your agency allows it: for example if official business prevented you from attending the meal, or for medical or religious reasons when you bought a substitute meal, with prior approval if you knew in advance (FTR §301-11.21(d)).
Updated . Rates retrieved from the GSA Per Diem API on . Independent tool based on GSA tables and the Federal Travel Regulation; your agency's or employer's travel policy prevails.