Per Diem Tables 2017

Per Diem Tables 2017

DOMESTIC PER DIEM RATES (AS OF 01/01/2017)

 

Meals & Incidental Expenses
Standard (low-cost) Localities 57.00
High-cost Localities 68.00

 

Proration of Meals & Incidental Expenses Breakfast Lunch Dinner IE
Standard (low-cost) Localities 14.25 14.25 28.50 5.00
High-cost Localities 17.00 17.00 34.00 5.00

 

Meals & Incidental Expenses (Initial and Final Day; No Proration)
Standard (low-cost) Localities 42.75
High-cost Localities 51.00

 

Lodging
Standard (low-cost) Localities 132.00
High-cost Localities 214.00
Standard non-commercial lodging 25.00

 

Other
Standard Tip/Gratuity Rate 15.00%
Travel by private vehicle $0.535 cents per mile

 

High-cost localities per IRS high-low substantiation method for 2017:
State Key City County and Other Defined Location Effective Dates
AZ Sedona City limits of Sedona 3/1 - 4/30
CA Los Angeles Los Angeles, Orange, Ventura, Edwards AFB less the city of Santa Monica 1/1 - 3/31
Mill Valley/San Rafael/Novato Marin 6/1 - 10/31
Monterey Monterey 7/1 - 8/31
Napa Napa 5/1 - 10/31
San Francisco San Francisco All year
San Mateo, Foster City, Belmont San Mateo All year
Santa Barbara Santa Barbara All year
Santa Monica City limits of Santa Monica All year
Sunnyvale, Palo Alto, San Jose Santa Clara All year
CO Aspen Pitkin 12/1 - 3/31 & 6/1 - 8/31
Denver, Aurora Denver, Adams, Arapahoe, Jefferson 2/1 - 11/30
Grand Lake Grand 12/1-3/31
Silverthorne/Breckenridge Summit 12/1-3/31
Steamboat Springs Routt 12/1 - 3/31
Telluride San Miguel 12/1 - 3/31 & 6/1 -8/31
Vail Eagle 12/1 - 8/31
DC Washington D.C. Washington D.C. (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) (See also Maryland and Virginia) All year
FL Boca Raton, Delray Beach, Jupiter Palm Beach and Hendry 1/1 - 4/30
Fort Lauderdale Broward 1/1 - 4/30
Fort Walton Beach, De Funiak Springs Okaloosa and Walton 6/1 - 7/31
Key West Monroe All year
Miami Miami-Dade 12/1 - 3/31
Naples Collier 12/1 - 4/30
Vero Beach Indian River 12/1 - 4/30
IL Chicago Cook and Lake 4/1 - 11/30
ME Bar Harbor Hancock 7/1 - 8/31
MD Ocean City Worcester 6/1 - 8/31
Washington, D.C. Metro Area Montgomery and Prince George's All year
MA Boston, Cambridge Suffolk, City of Cambridge All year
Falmouth City limits of Falmouth 7/1 - 8/31
Martha's Vineyard Dukes 6/1 - 9/30
Nantucket Nantucket 6/1 - 12/31
MI Traverse City/Leland Grand Traverse/Leelanau 7/1 - 8/31
NC Kill Devil Dare 6/1 - 8/31
NY Lake Placid Essex 7/1 - 8/31
New York City - including boroughs of  Manhattan, Brooklyn, The Bronx, Queens and Staten Island Bronx, Kings, New York, Queens, and Richmond All year
Saratoga Springs, Schenectady Saratoga and Schenectady 7/1 - 8/31
OR Seaside Clatsop 7/1 - 8/31
PA Hershey Hershey 6/1 - 8/31
Philadelphia Philadelphia 4/1 - 6/30 & 9/1 - 11/30
RI Jamestown, Middletown, Newport Newport 7/1 - 8/31
SC Charleston Charleston, Berkeley and Dorchester 3/1 - 11/30
UT Park City Summit 12/1 - 3/31
VA Washington D.C. Metro Area Cities of Alexandria, Fairfax and Falls Church; counties of Arlington and Fairfax All year
Virginia Beach City of Virginia Beach 6/1 - 8/31
Wallops Island Accomack 7/1 - 8/31
WA Seattle King All year
WY Jackson, Pinedale Teton and Sublette 7/1 - 8/31