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previous page Previous Page: Publication 1542 - Per Diem Rates - Per Diem Rates
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Per Diem Rate Tables(p4)


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Per Diem Rate Tables

Table 1. Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008)1,2
Note: The standard ("low") rate of $152 ($107 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $237 Rate
AZPhoenix, ScottsdaleMaricopa1/1 - 3/31
 SedonaCity limits of Sedona3/1 - 4/30
CANapaNapaAll year
 Palm SpringsRiverside1/1 - 4/30
 San DiegoSan DiegoAll year
 San FranciscoSan FranciscoAll year
 Santa BarbaraSanta BarbaraAll year
 Santa MonicaCity limits of Santa MonicaAll year
 South Lake TahoeEl Dorado1/1 - 3/31
12/1 - 12/31
 Yosemite National ParkMariposaAll year
COAspenPitkin1/1 - 4/30
12/1 - 12/31
 Crested Butte, GunnisonGunnison1/1 - 3/31
12/1 - 12/31
 Silverthorne, BreckenridgeSummit1/1 - 3/31
12/1 - 12/31
 Steamboat SpringsRoutt1/1 - 2/29
12/1 - 12/31
 TellurideSan Miguel1/1 - 3/31
10/1 - 12/31
 VailEagleAll year
DCWashington, 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
FLFort LauderdaleBroward1/1 - 4/30
10/1 - 12/31
 Fort Walton Beach, DeFuniak SpringsOkaloosa, Walton6/1 - 7/31
 Key WestMonroeAll year
 MiamiMiami-Dade1/1 - 2/29
10/1 - 12/31
 NaplesCollier2/1 - 3/31
 Palm BeachPalm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 1/1 - 3/31
 StuartMartin2/1 - 3/31
ILChicagoCook, LakeAll year
MABoston, CambridgeSuffolk; City of CambridgeAll year
 Martha's VineyardDukes7/1 - 8/31
 NantucketNantucketAll year
Table 1. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $237 Rate
MDCounties of Montgomery and Prince George's All year
 BaltimoreBaltimore CityAll year
 Cambridge, St. MichaelsDorchester, Talbot4/1 - 8/31
 Ocean CityWorcester6/1 - 8/31
NHConwayCarroll7/1 - 8/31
NVIncline Village, Crystal Bay, Reno, SparksWashoe6/1 - 8/31
NYFloral Park, Garden City, Glen Cove, Great Neck, RoslynNassauAll year
 ManhattanBoroughs of Manhattan, Brooklyn, the Bronx, and Staten IslandAll year
 QueensQueensAll year
 Saratoga Springs, SchenectadySaratoga, Schenectady7/1 - 8/31
 Tarrytown, White Plains, New Rochelle, YonkersWestchesterAll year
PAPhiladelphiaPhiladelphiaAll year
RIJamestown, Middletown, NewportNewport2/1 - 11/30
 ProvidenceProvidenceAll year
UTPark CitySummit1/1 - 3/31
VACities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax All year
 Loudon CountyLoudonAll year
 Virginia BeachCity of Virginia Beach6/1 - 8/31
WASeattleKingAll year
WILake GenevaWalworth6/1 - 9/30
1 Transition rule. A payor who uses the high-low substantiation method
in Table 1 for an employee during the first 9 months of calendar year 2008
must continue to use the high-low substantiation method for the remainder
of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2007-63, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2 Revenue Procedure 2007-63 in Internal Revenue Bulletin No. 2007-42.
Table 2. Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008)1,2
Note: The standard ("low") rate of $158 ($113 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $256 Rate
AZPhoenix, ScottsdaleMaricopa1/1 - 4/30
 SedonaCity limits of Sedona3/1 - 4/30
CANapaNapaAll year
 San DiegoSan Diego1/1 - 8/31
 San FranciscoSan FranciscoAll year
 Santa BarbaraSanta BarbaraAll year
 Santa MonicaCity limits of Santa MonicaAll year
 South Lake TahoeEl Dorado1/1 - 3/31
12/1 - 12/31
COAspenPitkin1/1 - 4/30
12/1 - 12/31
 Crested Butte, GunnisonGunnison1/1 - 3/31
12/1 - 12/31
 Silverthorne, BreckenridgeSummit1/1 - 4/30
12/1 - 12/31
 Steamboat SpringsRoutt1/1 - 3/31
12/1 - 12/31
 TellurideSan Miguel1/1 - 3/31
10/1 - 12/31
 VailEagle1/1 - 7/31
12/1 - 12/31
DCWashington, 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
FLFort LauderdaleBroward1/1 - 4/30
10/1 - 12/31
 Fort Walton Beach, DeFuniak SpringsOkaloosa, Walton6/1 - 7/31
 Key WestMonroeAll year
 MiamiMiami-Dade1/1 - 2/28
10/1 - 12/31
 NaplesCollier2/1 - 3/31
 Palm BeachPalm 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
ILChicagoCook, LakeAll year
MABoston, CambridgeSuffolk; City of CambridgeAll year
 Martha's VineyardDukes6/1 - 8/31
 NantucketNantucket6/1 - 9/30
MDCounties of Montgomery and Prince George's All year
 BaltimoreBaltimore CityAll year
 Cambridge, St. MichaelsDorchester, Talbot5/1 - 8/31
 Ocean CityWorcester6/1 - 9/30
Table 2. (Effective October 1, 2008) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $256 Rate
NYFloral Park, Garden City, Glen Cove, Great Neck, RoslynNassauAll year
 Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island)Bronx, Kings, New York, Queens, RichmondAll year
 Saratoga Springs, SchenectadySaratoga, Schenectady7/1 - 8/31
 Tarrytown, White Plains, New Rochelle, YonkersWestchesterAll year
PAPhiladelphiaPhiladelphiaAll year
RIJamestown, Middletown, NewportNewport6/1 - 9/30
UTPark CitySummit1/1 - 3/31
VACities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax All year
WASeattleKingAll year
WYJackson, PinedaleTeton, Sublette7/1 - 8/31
1 Transition rule. A payor who uses the high-low substantiation method
in Table 2 for an employee during the first 9 months of calendar year 2009
must continue to use the high-low substantiation method for the remainder
of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2008-59, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2 Revenue Procedure 2008-59 in Internal Revenue Bulletin No. 2008-41.
Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)1
Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ALBirminghamJefferson, ShelbyAll year$ 86 $44 $130 
 Gulf ShoresBaldwin1/1 - 2/29100 39 139 
   3/1 - 5/31106 39 145 
   6/1 - 7/31125 39 164 
   8/1 - 12/31100 39 139 
 HuntsvilleMadison, LimestoneAll year75 44 119 
 MobileMobileBefore 3/17/0870 39 109 
   After 3/16/0894 49 143 
 MontgomeryMontgomeryAll year75 39 114 
ARHot SpringsGarlandAll year93 49 142 
 Little RockPulaskiAll year82 54 136 
AZGrand Canyon, FlagstaffCoconino (except city limits of Sedona), Yavapai1/1 - 2/2971 44 115 
   3/1 - 10/3187 44 131 
   11/1 - 12/3171 44 115 
 KayentaNavajoAll year73 54 127 
 Phoenix, ScottsdaleMaricopa1/1 - 3/31156 59 215 
   4/1 - 5/31122 59 181 
   6/1 - 12/31102 59 161 
 SedonaCity limits of Sedona1/1 - 2/29119 64 183 
   3/1 - 4/30139 64 203 
   5/1 - 12/31119 64 183 
 Sierra VistaCochiseAll year71 39 110 
 TucsonPima1/1 - 1/31102 49 151 
   2/1 - 5/31119 49 168 
   6/1 - 8/3175 49 124 
   9/1 - 12/31102 49 151 
 YumaYuma1/1 - 3/3184 39 123 
   4/1 - 10/3173 39 112 
   11/1 - 12/3184 39 123 
CAAntioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut CreekContra CostaAll year109 49 158 
 Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)KernAll year75 44 119 
 Barstow, Ontario, VictorvilleSan BernardinoAll year92 59 151 
 Benicia, Dixon, Fairfield, Vacaville, Vallejo, HaywardSolanoAll year90 44 134 
 Brawley, Calexico, El Centro, ImperialImperialAll year76 39 115 
 Death ValleyInyoAll year82 49 131 
 Eureka, Arcata,HumboldtBefore 3/17/0870 39 109 
 McKinleyville After 3/16/0887 54 141 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CAFresnoFresnoAll year$ 88 $54 $142 
 Los AngelesLos Angeles, Orange, Ventura; Edwards AFBAll year118 64 182 
 Mammoth LakesMonoAll year111 54 165 
 Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, LarkspurMarinAll year111 54 165 
 ModestoStanislausAll year84 49 133 
 MontereyMontereyBefore 3/17/08125 64 189 
   After 3/16/08133 64 197 
 NapaNapaAll year140 64 204 
 OakhurstMadera1/1 - 1/3171 39 110 
   2/1 - 8/3178 39 117 
   9/1 - 12/3171 39 110 
 OaklandAlamedaAll year99 59 158 
 Palm SpringsRiverside1/1 - 4/30135 59 194 
   5/1 - 8/3195 59 154 
   9/1 - 12/31112 59 171 
 Point Arena, GualalaMendocinoAll year74 54 128 
 ReddingShastaAll year82 44 126 
 SacramentoSacramentoAll year111 59 170 
 San DiegoSan Diego1/1 - 3/31146 64 210 
   4/1 - 12/31139 64 203 
 San FranciscoSan Francisco1/1 - 8/31152 64 216 
   9/1 - 11/30168 64 232 
   12/1 - 12/31152 64 216 
 San Luis ObispoSan Luis Obispo1/1 - 6/30106 54 160 
   7/1 - 8/31126 54 180 
   9/1 - 12/31106 54 160 
 San Mateo, Foster City, BelmontSan MateoAll year109 54 163 
 Santa BarbaraSanta Barbara1/1 - 6/30141 59 200 
   7/1 - 8/31181 59 240 
   9/1 - 12/31141 59 200 
 Santa CruzSanta Cruz1/1 - 5/31106 54 160 
   6/1 - 8/31134 54 188 
   9/1 - 12/31106 54 160 
 Santa MonicaCity limits of Santa MonicaAll year192 64 256 
 Santa RosaSonomaAll year114 64 178 
 South Lake TahoeEl Dorado1/1 - 3/31149 54 203 
   4/1 - 6/30118 54 172 
   7/1 - 11/30132 54 186 
   12/1 - 12/31149 54 203 
 StocktonSan JoaquinAll year78 44 122 
 Sunnyvale, Palo Alto, San JoseSanta ClaraAll year119 59 178 
 Tahoe CityPlacerAll year101 59 160 
 TruckeeNevada1/1 - 2/29105 59 164 
   3/1 - 11/3086 59 145 
   12/1 - 12/31105 59 164 
 Visalia, LemooreTulare, KingsAll year78 49 127 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CAWest SacramentoYoloAll year$ 85 $44 $129 
 Yosemite National ParkMariposa1/1 - 3/31143 64 207 
   4/1 - 8/31134 64 198 
   9/1 - 12/31151 64 215 
COAspenPitkin1/1 - 4/30214 64 278 
   5/1 - 11/30104 64 168 
   12/1 - 12/31214 64 278 
 Boulder, BroomfieldBoulder, BroomfieldAll year98 54 152 
 Colorado SpringsEl PasoAll year83 44 127 
 CortezMontezuma1/1 - 5/3175 39 114 
   6/1 - 8/3190 39 129 
   9/1 - 12/3175 39 114 
 Crested Butte, GunnisonGunnison1/1 - 3/31237 49 286 
   4/1 - 8/3194 49 143 
   9/1 - 11/3076 49 125 
   12/1 - 12/31237 49 286 
 Denver, AuroraDenver, Adams, Arapahoe, Jefferson, and DouglasAll year140 49 189 
 Douglas CountyDouglasAll year90 54 144 
 DurangoLa Plata1/1 - 4/3086 49 135 
   5/1 - 9/30108 49 157 
   10/1 - 12/3186 49 135 
 Fort Collins, LovelandLarimerAll year85 44 129 
 Glenwood Springs, Grand JunctionGarfield, MesaAll year81 49 130 
 MontroseMontrose1/1 - 4/3070 39 109 
   5/1 - 9/3080 39 119 
   10/1 - 12/3170 39 109 
 Silverthorne,Summit1/1 - 1/31162 54 216 
 Breckenridge 2/1 - 3/31173 54 227 
   4/1 - 5/3192 54 146 
   6/1 - 11/30101 54 155 
   12/1 - 12/31162 54 216 
 Steamboat SpringsRoutt1/1 - 2/29192 54 246 
   3/1 - 11/30119 54 173 
   12/1 - 12/31192 54 246 
 TellurideSan Miguel1/1 - 1/31172 59 231 
   2/1 - 3/31234 59 293 
   4/1 - 5/3179 59 138 
   6/1 - 9/30128 59 187 
   10/1 - 12/31172 59 231 
 VailEagle1/1 - 1/31317 64 381 
   2/1 - 3/31252 64 316 
   4/1 - 11/30176 64 240 
   12/1 - 12/31317 64 381 
CTBridgeport, DanburyFairfieldAll year118 64 182 
 Cromwell, Old SaybrookMiddlesexAll year83 44 127 
 HartfordHartfordAll year103 49 152 
 Lakeville, SalisburyLitchfieldAll year89 64 153 
 New HavenNew HavenAll year92 64 156 
 New London, GrotonNew LondonAll year98 64 162 
 Putnam, Danielson, Storrs, MansfieldWindham, TollandAll year71 59 130 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
DCWashington, DC (also 1/1 - 6/30$201 $64 $265 
 the cities of Alexandria, 7/1 - 8/31154 64 218 
 Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia)  9/1 - 12/31201 64 265 
DEDoverKent1/1 - 5/3181 44 125 
   6/1 - 9/3094 44 138 
   10/1 - 12/3181 44 125 
 LewesSussex1/1 - 6/3077 39 116 
   7/1 - 8/31111 39 150 
   9/1 - 12/3177 39 116 
 WilmingtonNew CastleAll year111 39 150 
FLAltamonte SpringsSeminole1/1 - 3/3196 39 135 
   4/1 - 12/3183 39 122 
 BradentonManatee1/1 - 1/3198 39 137 
   2/1 - 3/31137 39 176 
   4/1 - 12/3198 39 137 
 Cocoa BeachBrevardAll year105 44 149 
 Daytona BeachVolusia1/1 - 1/3187 39 126 
   2/1 - 3/31138 39 177 
   4/1 - 5/3193 39 132 
   6/1 - 7/31103 39 142 
   8/1 - 12/3187 39 126 
 Fort LauderdaleBroward1/1 - 4/30161 54 215 
   5/1 - 9/30107 54 161 
   10/1 - 12/31161 54 215 
 Fort MyersLee1/1 - 4/30133 49 182 
   5/1 - 12/3184 49 133 
 Fort PierceSt. Lucie1/1 - 1/31101 49 150 
   2/1 - 3/31133 49 182 
   4/1 - 12/31101 49 150 
 Fort Walton Beach,Okaloosa, Walton1/1 - 2/2981 44 125 
 DeFuniak Springs 3/1 - 5/31132 44 176 
   6/1 - 7/31169 44 213 
   8/1 - 10/31113 44 157 
   11/1 - 12/3181 44 125 
 GainesvilleAlachuaAll year88 44 132 
 Gulf BreezeSanta Rosa1/1 - 2/2997 39 136 
   3/1 - 5/31119 39 158 
   6/1 - 7/31147 39 186 
   8/1 - 12/3197 39 136 
 Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic BeachDuval, Nassau; City of JacksonvilleAll year84 49 133 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
FLKey WestMonroe1/1 - 1/31$188 $64 $252 
   2/1 - 3/31239 64 303 
   4/1 - 11/30156 64 220 
   12/1 - 12/31188 64 252 
 KissimmeeOsceola1/1 - 5/3183 39 122 
   6/1 - 8/3170 39 109 
   9/1 - 12/3183 39 122 
 LakelandPolkAll year83 39 122 
 LeesburgLakeAll year83 44 127 
 MiamiMiami-Dade1/1 - 2/29146 59 205 
   3/1 - 9/30119 59 178 
   10/1 - 12/31146 59 205 
 NaplesCollier1/1 - 1/31117 64 181 
   2/1 - 3/31214 64 278 
   4/1 - 12/31117 64 181 
 OcalaMarion1/1 - 3/3195 44 139 
   4/1 - 12/3185 44 129 
 OrlandoOrange1/1 - 3/31121 49 170 
   4/1 - 12/3199 49 148 
 Palm BeachPalm Beach (also the cities of Boca Raton, Delray1/1 - 3/31158 64 222 
  Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach)4/1 - 12/31103 64 167 
 Panama CityBay1/1 - 2/2984 49 133 
   3/1 - 5/31120 49 169 
   6/1 - 7/31144 49 193 
   8/1 - 12/3184 49 133 
 Pensacola, Pensacola BeachEscambiaAll year101 49 150 
 Punta GordaCharlotte1/1 - 1/3188 44 132 
   2/1 - 3/31121 44 165 
   4/1 - 12/3188 44 132 
 SarasotaSarasota1/1 - 1/3195 49 144 
   2/1 - 3/31140 49 189 
   4/1 - 12/3195 49 144 
 SebringHighlandsAll year88 39 127 
 St. AugustineSt. Johns1/1 - 1/3194 54 148 
   2/1 - 3/31107 54 161 
   4/1 - 12/3194 54 148 
 StuartMartin1/1 - 1/31115 49 164 
   2/1 - 3/31152 49 201 
   4/1 - 10/31108 49 157 
   11/1 - 12/31115 49 164 
 TallahasseeLeonAll year89 44 133 
 Tampa, St. PetersburgPinellas, Hillsborough1/1 - 3/31123 54 177 
   4/1 - 12/3198 54 152 
 Vero BeachIndian River1/1 - 1/3199 49 148 
   2/1 - 3/31132 49 181 
   4/1 - 12/3199 49 148 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
GAAthensClarkeAll year$ 80 $39 $119 
 AtlantaFulton, DeKalb, Cobb1/1 - 3/31139 49 188 
   4/1 - 12/31129 49 178 
 AugustaRichmondAll year80 39 119 
 ColumbusMuscogeeAll year84 39 123 
 ConyersRockdaleAll year75 39 114 
 Duluth, Norcross, Lawrenceville, BraseltonGwinnettAll year76 44 120 
 Jekyll Island, BrunswickGlynnAll year125 49 174 
 Peachtree City, Jonesboro, Morrow, NewnanFayette, Clayton, CowetaAll year77 44 121 
 SavannahChathamAll year104 49 153 
IACedar RapidsLinnAll year75 39 114 
 Des MoinesPolkAll year80 44 124 
IDBoiseAdaAll year85 49 134 
 Coeur d'AleneKootenai1/1 - 5/3171 59 130 
   6/1 - 8/31105 59 164 
   9/1 - 12/3171 59 130 
 Sun Valley, KetchumBlaineAll year79 59 138 
 Twin FallsTwin FallsAll year81 39 120 
ILBolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New LenoxWillAll year80 44 124 
 ChicagoCook, Lake1/1 - 4/30149 64 213 
   5/1 - 6/30188 64 252 
   7/1 - 8/31168 64 232 
   9/1 - 11/30205 64 269 
   12/1 - 12/31149 64 213 
 Elgin, AuroraKane; City of ElginAll year83 44 127 
 Oakbrook TerraceDuPageAll year104 49 153 
 O'Fallon, FairviewBond, Calhoun, Clinton, Jersey, Macoupin,Before 3/17/0870 39 109 
 Heights, CollinsvilleMadison, Monroe, St. ClairAfter 3/16/08111 59 170 
 SpringfieldSangamonAll year80 49 129 
INBloomingtonMonroeAll year88 44 132 
 Brownsburg, PlainfieldHendricksAll year75 44 119 
 Fort WayneAllenAll year81 39 120 
 Hammond, Munster, MerrillvilleLakeAll year85 44 129 
 Indianapolis, CarmelMarion, Hamilton; Fort Benjamin HarrisonAll year97 44 141 
 LafayetteTippecanoeAll year81 39 120 
 Michigan CityLa PorteAll year78 39 117 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
INSouth BendSt. JosephAll year$ 92 $44 $136 
 Valparaiso, Burlington BeachPorterAll year79 49 128 
KSKansas City, Overland ParkWyandotte, JohnsonAll year103 44 147 
 WichitaSedgwickAll year80 49 129 
KYBoone CountyBooneAll year95 44 139 
 Kenton CountyKentonAll year110 44 154 
 LexingtonFayetteAll year88 49 137 
 LouisvilleJefferson1/1 - 5/3197 49 146 
   6/1 - 9/3089 49 138 
   10/1 - 12/3197 49 146 
LABaton RougeEast Baton Rouge ParishAll year99 44 143 
 Covington, SlidellSt. Tammany ParishAll year96 49 145 
 LafayetteLafayette Consolidated GovernmentAll year79 49 128 
 Lake CharlesCalcasieu ParishAll year76 39 115 
 New OrleansOrleans, Jefferson, Plaquemines, and1/1 - 6/30131 59 190 
  St. Bernard Parishes7/1 - 9/3099 59 158 
   10/1 - 12/31131 59 190 
MAAndoverEssexAll year87 59 146 
 Boston, CambridgeSuffolk; City of Cambridge1/1 - 8/31186 64 250 
   9/1 - 10/31220 64 284 
   11/1 - 12/31186 64 250 
 Burlington, WoburnMiddlesexAll year111 59 170 
 FalmouthCity limits of Falmouth1/1 - 6/3078 49 127 
   7/1 - 8/3193 49 142 
   9/1 - 12/3178 49 127 
 HyannisBarnstable1/1 - 4/3085 59 144 
   5/1 - 6/30103 59 162 
   7/1 - 8/31133 59 192 
   9/1 - 12/3185 59 144 
 Martha's VineyardDukes1/1 - 6/30114 64 178 
   7/1 - 8/31197 64 261 
   9/1 - 10/31120 64 184 
   11/1 - 12/31114 64 178 
 NantucketNantucket1/1 - 5/31131 64 195 
   6/1 - 9/30255 64 319 
   10/1 - 12/31131 64 195 
 NorthamptonHampshireAll year88 39 127 
 PittsfieldBerkshireAll year94 59 153 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MAPlymouth, Taunton, New BedfordPlymouth, BristolAll year$ 93 $54 $147 
 QuincyNorfolkAll year118 44 162 
 SpringfieldHampdenAll year93 44 137 
 WorcesterWorcesterAll year92 49 141 
MDCounties of Montgomery 1/1 - 6/30201 64 265 
 and Prince George's 7/1 - 8/31154 64 218 
   9/1 - 12/31201 64 265 
 Aberdeen, Bel Air, Belcamp, EdgewoodHarfordAll year79 44 123 
 AnnapolisAnne ArundelAll year123 64 187 
 BaltimoreBaltimore CityAll year155 59 214 
 Baltimore CountyBaltimoreAll year99 54 153 
 Cambridge, St. MichaelsDorchester, Talbot1/1 - 3/31115 54 169 
   4/1 - 8/31147 54 201 
   9/1 - 12/31115 54 169 
 ColumbiaHowardAll year114 49 163 
 FrederickFrederickAll year88 39 127 
 HagerstownWashingtonAll year72 39 111 
 La Plata, Indian HeadCharlesAll year75 39 114 
 Lexington Park, Leonardtown, LusbySt. Mary's, CalvertAll year88 39 127 
 Ocean CityWorcester1/1 - 5/3185 64 149 
   6/1 - 8/31180 64 244 
   9/1 - 12/3185 64 149 
MEBar HarborHancock1/1 - 6/3083 49 132 
   7/1 - 9/30133 49 182 
   10/1 - 12/3183 49 132 
 Kennebunk, Kittery,York1/1 - 3/3170 54 124 
 Sanford 4/1 - 6/3077 54 131 
   7/1 - 8/31115 54 169 
   9/1 - 10/3185 54 139 
   11/1 - 12/3170 54 124 
 PortlandCumberland1/1 - 6/3085 44 129 
   7/1 - 9/30107 44 151 
   10/1 - 12/3185 44 129 
 RockportKnox1/1 - 6/3070 49 119 
   7/1 - 8/3176 49 125 
   9/1 - 12/3170 49 119 
MIAnn ArborWashtenawAll year89 44 133 
 Benton Harbor, St. Joseph, StevensvilleBerrienAll year72 49 121 
 CharlevoixCharlevoix1/1 - 5/3173 49 122 
   6/1 - 8/3185 49 134 
   9/30 - 12/3173 49 122 
 DetroitWayneAll year105 49 154 
 East Lansing, LansingIngham, EatonAll year78 39 117 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MIFlintGeneseeAll year$ 79 $39 $118 
 Grand RapidsKentAll year80 39 119 
 HollandOttawaAll year74 44 118 
 Kalamazoo, Battle CreekKalamazoo, CalhounAll year81 44 125 
 Mackinac IslandMackinac1/1 - 6/3070 49 119 
   7/1 - 8/3184 49 133 
   9/1 - 12/3170 49 119 
 MidlandMidlandAll year90 39 129 
 Mount PleasantIsabellaAll year71 44 115 
 MuskegonMuskegon1/1 - 5/3170 39 109 
   6/1 - 8/3181 39 120 
   9/1 - 12/3170 39 109 
 Ontonagon, Baraga, HoughtonOntonagon, Baraga, HoughtonAll year72 39 111 
 PetoskeyEmmet1/1 - 6/3071 54 125 
   7/1 - 8/3191 54 145 
   9/1 - 12/3171 54 125 
 Pontiac, Auburn HillsOaklandAll year100 44 144 
 South HavenVan Buren1/1 - 5/3170 39 109 
   6/1 - 8/3182 39 121 
   9/1 - 12/3170 39 109 
 Traverse City, LelandGrand Traverse, Leelanau1/1 - 6/3070 44 114 
   7/1 - 8/31109 44 153 
   9/1 - 12/3170 44 114 
 WarrenMacombAll year77 39 116 
MNCoon Rapids, RamseyAnokaAll year75 44 119 
 DuluthSt. Louis1/1 - 5/3174 49 123 
   6/1 - 9/3094 49 143 
   10/1 - 12/3174 49 123 
 Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove HeightsDakotaAll year87 49 136 
 Minneapolis, St. PaulHennepin, RamseyAll year121 64 185 
 RochesterOlmstedAll year93 44 137 
MOColumbiaBooneAll Year72 39 111 
 Kansas CityJackson, Clay, Cass, PlatteAll year103 49 152 
 SpringfieldGreeneAll year73 39 112 
 St. LouisSt. Louis, St. Charles; St. Louis CityBefore 3/17/08106 59 165 
 St. LouisSt. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis CityAfter 3/16/08111 59 170 
MSGrenadaGrenadaAll year72 44 116 
 Gulfport, BiloxiHarrisonAll year86 44 130 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MSHattiesburgForrest, LamarAll year$ 75 $49 $124 
 RobinsonvilleTunicaAll year75 44 119 
 SouthavenDesotoAll year86 44 130 
 StarkvilleOktibbehaAll year73 44 117 
MTBig Sky, WestGallatin1/1 - 6/3076 49 125 
 Yellowstone 7/1 - 8/31101 49 150 
   9/1 - 12/3176 49 125 
 ButteSilver BowAll year72 44 116 
 HelenaLewis and ClarkAll year73 44 117 
 Missoula, Polson,Missoula, Lake, Flathead1/1 - 5/3178 44 122 
 Kalispell 6/1 - 8/3196 44 140 
   9/1 - 12/3178 44 122 
NCAshevilleBuncombe1/1 - 6/3076 49 125 
   7/1 - 10/3189 49 138 
   11/1 - 12/3176 49 125 
 Atlantic Beach,Carteret1/1 - 5/3170 49 119 
 Morehead City 6/1 - 8/31106 49 155 
   9/1 - 12/3170 49 119 
 Chapel HillOrangeAll year89 49 138 
 CharlotteMecklenburgAll year88 49 137 
 DurhamDurhamAll year97 49 146 
 GreensboroGuilford1/1 - 4/30100 44 144 
   5/1 - 9/3087 44 131 
   10/1 - 12/31100 44 144 
 GreenvillePittAll year74 39 113 
 Kill DevilDare1/1 - 3/3170 54 124 
   4/1 - 9/30102 54 156 
   10/1 - 12/3170 54 124 
 New Bern, HavelockCravenAll year82 44 126 
 RaleighWakeAll year88 54 142 
 WilmingtonNew HanoverAll year82 49 131 
 Winston-SalemForsythAll year87 44 131 
NDThe standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NEOmahaDouglasAll year93 49 142 
NHConcordMerrimack1/1 - 4/3076 44 120 
   5/1 - 10/3190 44 134 
   11/1 - 12/3176 44 120 
 ConwayCarroll1/1 - 2/29117 49 166 
   3/1 - 6/3099 49 148 
   7/1 - 8/31147 49 196 
   9/1 - 12/31117 49 166 
 DurhamStraffordAll year87 44 131 
 LaconiaBelknap1/1 - 5/3179 39 118 
   6/1 - 10/3195 39 134 
   11/1 - 12/3179 39 118 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NHLebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, PlymouthGrafton, SullivanAll year$ 92 $49 $141 
 ManchesterHillsboroughAll year92 44 136 
 PortsmouthRockingham1/1 - 6/3096 44 140 
   7/1 - 9/30125 44 169 
   10/1 - 12/3196 44 140 
NJAtlantic City, Cape May,Atlantic, Cape May1/1 - 4/3096 54 150 
 Ocean City 5/1 - 10/31117 54 171 
   11/1 - 12/3196 54 150 
 Belle MeadSomersetAll year126 44 170 
 Cherry Hill, MoorestownCamden, BurlingtonAll year91 44 135 
 Eatontown, FreeholdMonmouthAll year119 49 168 
 Edison, PiscatawayMiddlesexAll year112 44 156 
 FlemingtonHunterdonAll year104 39 143 
 NewarkBergen, Essex, Hudson, PassaicAll year124 49 173 
 ParsippanyMorrisAll year134 49 183 
 Princeton, Trenton (excluding Comfort Inn)MercerAll year137 44 181 
 Springfield, Cranford, New Providence, Westfield, Clark, Summit, LindenUnionAll year103 49 152 
 Toms RiverOcean1/1 - 6/3085 39 124 
   7/1 - 8/31113 39 152 
   9/1 - 12/3185 39 124 
NMAlbuquerqueBernalilloAll year75 49 124 
 Los AlamosLos AlamosAll year78 49 127 
 Santa FeSanta Fe1/1 - 8/3185 59 144 
   9/1 - 10/3191 59 150 
   11/1 - 12/3185 59 144 
 TaosTaosAll year71 59 130 
NVIncline Village, CrystalWashoe1/1 - 5/31104 49 153 
 Bay, Reno, Sparks 6/1 - 8/31152 49 201 
   9/1 - 12/31104 49 153 
 Las VegasClark1/1 - 5/31124 64 188 
   6/1 - 8/3193 64 157 
   9/1 - 12/31108 64 172 
 Stateline, Carson CityDouglas, Carson CityAll year91 64 155 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NYAlbanyAlbanyAll year$105 $49 $154 
 Binghamton, OwegoBroome, TiogaAll year81 39 120 
 BuffaloErieAll year86 54 140 
 Floral Park, Garden City, Glen Cove, Great Neck, RoslynNassauAll year159 64 223 
 Glens FallsWarren1/1 - 6/3090 49 139 
   7/1 - 8/31133 49 182 
   9/1 - 12/3190 49 139 
 Ithaca, Waterloo, RomulusTompkins, SenecaAll year94 44 138 
 KingstonUlsterAll year92 49 141 
 Lake PlacidEssex1/1 - 5/31103 54 157 
   6/1 - 8/31135 54 189 
   9/1 - 12/31103 54 157 
 ManhattanThe boroughs of Manhattan, Brooklyn,1/1 - 6/30244 64 308 
  the Bronx, and Staten Island7/1 - 8/31220 64 284 
   9/1 - 12/31311 64 375 
 Niagara FallsNiagara1/1 - 6/3070 44 114 
   7/1 - 8/3193 44 137 
   9/1 - 12/3170 44 114 
 Nyack, PalisadesRocklandAll year108 49 157 
 PoughkeepsieDutchessAll year106 54 160 
 QueensQueensBefore 3/17/08135 59 194 
   After 3/16/08:      
    3/17 - 6/30244 64 308 
    7/1 - 8/31220 64 284 
    9/1 - 9/30311 64 375 
 Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach SuffolkAll year127 64 191 
 RochesterMonroeAll year95 44 139 
 Saratoga Springs,Saratoga, Schenectady1/1 - 6/30105 44 149 
 Schenectady 7/1 - 8/31168 44 212 
   9/1 - 12/31105 44 149 
 SyracuseOnondagaAll year85 44 129 
 Tarrytown, White Plains, New Rochelle, YonkersWestchesterAll year154 59 213 
 TroyRensselaerAll year84 39 123 
 West PointOrangeAll year108 44 152 
OHAkronSummitAll year83 49 132 
 CantonStarkAll year77 44 121 
 CincinnatiHamilton, ClermontAll year104 54 158 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
OHClevelandCuyahogaAll year$107 $54 $161 
 ColumbusFranklinAll year101 49 150 
 Dayton, FairbornGreene, Darke, MontgomeryAll year84 44 128 
 HamiltonButler, WarrenAll year86 49 135 
 MentorLakeAll year84 44 128 
 RittmanWayne, MedinaAll year78 39 117 
 Sandusky, BellevueErie, HuronAll year95 39 134 
 ToledoLucasAll year78 44 122 
 YoungstownMahoning, TrumbullAll year75 39 114 
OKOklahoma CityOklahomaAll year81 49 130 
 TulsaTulsa, Creek, Osage, RogersAll year73 44 117 
ORAshland, Crater LakeJackson, Klamath1/1 - 5/3177 44 121 
   6/1 - 8/3185 44 129 
   9/1 - 12/3177 44 121 
 BeavertonWashingtonAll year90 44 134 
 BendDeschutesAll year81 44 125 
 ClackamasClackamasAll year77 39 116 
 Eugene, FlorenceLaneAll year92 44 136 
 Lincoln CityLincoln1/1 - 6/3081 49 130 
   7/1 - 8/31105 49 154 
   9/1 - 12/3181 49 130 
 PortlandMultnomahAll year106 49 155 
 SeasideClatsop1/1 - 6/3085 54 139 
   7/1 - 8/31123 54 177 
   9/1 - 12/3185 54 139 
PAAllentown, Easton, BethlehemLehigh, NorthamptonAll year87 44 131 
 Bucks CountyBucksAll year101 59 160 
 Chester, Radnor, EssingtonDelawareAll year99 44 143 
 ErieErieAll year85 39 124 
 GettysburgAdams1/1 - 3/3175 54 129 
   4/1 - 10/3198 54 152 
   11/1 - 12/3175 54 129 
 HarrisburgDauphin (except City of Hershey)All year89 44 133 
 HersheyCity limits of Hershey1/1 - 5/3186 44 130 
   6/1 - 9/30141 44 185 
   10/1 - 12/3186 44 130 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
PALancasterLancasterAll year$ 89 $49 $138 
 Malvern, Frazer, Berwyn, PhoenixvilleChesterAll year112 49 161 
 MechanicsburgCumberlandAll year79 54 133 
 Montgomery CountyMontgomeryAll year123 59 182 
 PhiladelphiaPhiladelphiaAll year149 64 213 
 PittsburghAlleghenyAll year108 54 162 
 ReadingBerksAll year83 44 127 
 ScrantonLackawannaAll year73 39 112 
 State CollegeCentreAll year79 44 123 
RIEast Greenwich, Warwick, North KingstownKent, WashingtonAll year103 49 152 
 Jamestown, Middletown,Newport1/1 - 1/3182 64 146 
 Newport 2/1 - 11/30139 64 203 
   12/1 - 12/3182 64 146 
 ProvidenceProvidenceAll year146 54 200 
SCAikenAikenAll year77 39 116 
 CharlestonCharleston, Berkeley, DorchesterAll year137 54 191 
 ColumbiaRichlandAll year87 44 131 
 GreenvilleGreenvilleAll year85 49 134 
 Hilton HeadBeaufort1/1 - 3/3194 54 148 
   4/1 - 9/30136 54 190 
   10/1 - 12/3194 54 148 
 Myrtle BeachHorry1/1 - 8/3195 54 149 
   9/1 - 10/3182 54 136 
   11/1 - 12/3195 54 149 
SDHot SpringsFall River, Custer1/1 - 6/3070 39 109 
   7/1 - 8/3196 39 135 
   9/1 - 12/3170 39 109 
 Rapid CityPennington1/1 - 5/3170 44 114 
   6/1 - 8/31107 44 151 
   9/1 - 12/3170 44 114 
 Sturgis, SpearfishMeade, Butte, Lawrence1/1 - 4/3070 44 114 
   5/1 - 8/3193 44 137 
   9/1 - 12/3170 44 114 
TNBrentwood, FranklinWilliamsonAll year91 49 140 
 ChattanoogaHamiltonAll year85 44 129 
 KnoxvilleKnoxAll year77 49 126 
 MemphisShelbyAll year90 49 139 
 NashvilleDavidsonAll year107 54 161 
 Oak RidgeAndersonAll year79 39 118 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
TXArlington, Fort Worth, GrapevineTarrant; City limits of GrapevineAll year$134 $44 $178 
 AustinTravisAll year97 54 151 
 BeaumontJeffersonBefore 3/17/0870 39 109 
   After 3/16/0881 49 130 
 College StationBrazosAll year78 39 117 
 Corpus ChristiNuecesAll year83 44 127 
 DallasDallas; City limits of Dallas1/1 - 3/31123 59 182 
   4/1 - 12/31109 59 168 
 El PasoEl PasoAll year87 44 131 
 GalvestonGalveston1/1 - 5/3195 49 144 
   6/1 - 7/31120 49 169 
   8/1 - 12/3195 49 144 
 HoustonMontgomery, Fort Bend, Harris; L.B. Johnson Space CenterAll year102 59 161 
 Hunt CountyHuntAll year71 39 110 
 LaredoWebbAll year85 44 129 
 McAllenHidalgoAll year79 44 123 
 PlanoCollinAll year87 49 136 
 Round RockWilliamsonAll year86 44 130 
 San AntonioBexarAll year112 54 166 
 South Padre IslandCameron1/1 - 2/2973 44 117 
   3/1 - 8/3199 44 143 
   9/1 - 12/3173 44 117 
 WacoMcLennanAll year79 39 118 
UTPark CitySummit1/1 - 3/31150 64 214 
   4/1 - 12/3180 64 144 
 ProvoUtahAll year78 49 127 
 Salt Lake CitySalt Lake, Tooele1/1 - 3/31107 54 161 
   4/1 - 12/3194 54 148 
VACities of Alexandria, 1/1 - 6/30201 64 265 
 Fairfax, and Falls 7/1 - 8/31154 64 218 
 Church, and the counties of Arlington and Fairfax 9/1 - 12/31201 64 265 
 AbingtonWashingtonAll year72 49 121 
 BlacksburgMontgomeryAll year77 54 131 
 CharlottesvilleCity of Charlottesville; Albemarle, GreeneAll year93 44 137 
 Chesapeake, SuffolkCities of Chesapeake, Suffolk1/1 - 3/3181 44 125 
   4/1 - 5/3188 44 132 
   6/1 - 8/31109 44 153 
   9/1 - 12/3181 44 125 
 Chesterfield, Henrico CountiesChesterfield, HenricoAll year89 49 138 
 Hampton City, Newport NewsCities of Hampton City, Newport NewsAll year75 44 119 
 James City and YorkJames City and York Counties; City of Williamsburg1/1 - 3/3170 54 124 
 Counties; Williamsburg 4/1 - 8/3189 54 143 
   9/1 - 12/3170 54 124 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
VALoudon CountyLoudonAll year$141 $59 $200 
 LynchburgCampbell; City of LynchburgAll year72 44 116 
 ManassasCity of ManassasAll year93 39 132 
 Norfolk, PortsmouthCities of Norfolk, PortsmouthAll year94 59 153 
 Richmond CityCity of RichmondAll year115 54 169 
 RoanokeCity limits of RoanokeAll year84 44 128 
 Stafford, Prince William CountiesStafford, Prince WilliamAll year88 44 132 
 Virginia BeachCity of Virginia Beach1/1 - 3/3179 54 133 
   4/1 - 5/3187 54 141 
   6/1 - 8/31140 54 194 
   9/1 - 12/3179 54 133 
 Wallops IslandAccomack1/1 - 6/3082 49 131 
   7/1 - 8/31119 49 168 
   9/1 - 12/3182 49 131 
 WarrentonFauquierAll year91 44 135 
VTBurlington, St. AlbansChittenden, Franklin1/1 - 4/3086 49 135 
   5/1 - 10/31102 49 151 
   11/1 - 12/3186 49 135 
 ManchesterBenningtonAll year86 59 145 
 MontpelierWashingtonAll year83 54 137 
 StoweLamoille1/1 - 2/29127 64 191 
   3/1 - 11/30111 64 175 
   12/1 - 12/31127 64 191 
 White River JunctionWindsor1/1 - 2/2992 54 146 
   3/1 - 8/3182 54 136 
   9/1 - 12/3192 54 146 
WAAnacortes, Camano Island, Coupeville,San Juan, Skagit, Island1/1 - 5/3180 59 139 
 Mount Vernon, La Connor, Burlington, 6/1 - 8/3194 59 153 
 Friday Harbor, Oak Harbor 9/1 - 12/3180 59 139 
 BremertonKitsapAll year79 59 138 
 Everett, LynnwoodSnohomishAll year90 54 144 
 Ocean ShoresGrays Harbor1/1 - 5/3189 44 133 
   6/1 - 8/31112 44 156 
   9/1 - 12/3189 44 133 
 Olympia, TumwaterThurstonAll year80 49 129 
 Port Angeles, PortClallam, Jefferson1/1 - 6/3088 59 147 
 Townsend 7/1 - 8/31126 59 185 
   9/1 - 12/3188 59 147 
 SeattleKingAll year152 64 216 
 SpokaneSpokaneAll year77 49 126 
 TacomaPierceAll year108 59 167 
 VancouverClark, Cowlitz, SkamaniaAll year110 49 159 
Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
WIAppletonOutagamieAll year$ 79 $44 $123 
 Brookfield, RacineWaukesha, RacineAll year85 44 129 
 Green BayBrownAll year73 44 117 
 Lake GenevaWalworth1/1 - 5/31102 54 156 
   6/1 - 9/30141 54 195 
   10/1 - 12/31102 54 156 
 MadisonDaneAll year89 54 143 
 MilwaukeeMilwaukeeAll year93 44 137 
 SheboyganSheboygan1/1 - 6/3072 44 116 
   7/1 - 8/3182 44 126 
   9/1 - 12/3172 44 116 
 Sturgeon BayDoor1/1 - 6/3070 49 119 
   7/1 - 9/3081 49 130 
   10/1 - 12/3170 49 119 
 Wisconsin DellsColumbia1/1 - 6/3070 64 134 
   7/1 - 8/3182 64 146 
   9/1 - 12/3170 64 134 
WVCharlestonKanawhaAll year91 44 135 
 MorgantownMonongaliaAll year79 44 123 
 ShepherdstownJeffersonAll year78 44 122 
 WheelingOhioAll year74 44 118 
WYCodyPark1/1 - 4/3070 44 114 
   5/1 - 9/30102 44 146 
   10/1 - 12/3170 44 114 
 Evanston, Rock SpringsUinta, SweetwaterAll year73 44 117 
 GilletteCampbellAll year76 49 125 
 Jackson, PinedaleTeton, Sublette1/1 - 6/3091 54 145 
   7/1 - 8/31132 54 186 
   9/1 - 11/3084 54 138 
   12/1 - 12/3191 54 145 
 SheridanSheridan1/1 - 5/3170 49 119 
   6/1 - 8/3183 49 132 
   9/1 - 12/3170 49 119 
1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2008, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2008 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2008. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2008, through December 31, 2008. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2Unless 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."

3Per 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)."
4When 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, 2008 – September 30, 2009)1
Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ALBirminghamJefferson, ShelbyAll year$ 94 $44 $138 
 Gulf ShoresBaldwin1/1 - 5/31110 39 149 
   6/1 - 7/31139 39 178 
   8/1 - 12/31110 39 149 
 HuntsvilleMadison, LimestoneAll year84 44 128 
 MobileMobileAll year94 49 143 
 MontgomeryMontgomeryAll year80 39 119 
ARHot SpringsGarlandAll year98 49 147 
 Little RockPulaskiAll year88 54 142 
AZGrand Canyon, FlagstaffCoconino (except city limits of Sedona), Yavapai1/1 - 2/2875 44 119 
   3/1 - 10/3193 44 137 
   11/1 - 12/3175 44 119 
 KayentaNavajo1/1 - 4/3075 54 129 
   5/1 - 9/3086 54 140 
   10/1 - 12/3175 54 129 
 Phoenix, ScottsdaleMaricopa1/1 - 4/30160 59 219 
   5/1 - 8/3196 59 155 
   9/1 - 12/31122 59 181 
 SedonaCity limits of Sedona1/1 - 2/28135 64 199 
   3/1 - 4/30157 64 221 
   5/1 - 12/31135 64 199 
 Sierra VistaCochiseAll year78 39 117 
 TucsonPima1/1 - 1/31106 49 155 
   2/1 - 5/31124 49 173 
   6/1 - 8/3183 49 132 
   9/1 - 12/31106 49 155 
 YumaYumaAll year86 39 125 
CAAntioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut CreekContra CostaAll year113 49 162 
 Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)KernAll year78 44 122 
 Barstow, Ontario, VictorvilleSan BernardinoAll year97 59 156 
 Benicia, Dixon, Fairfield, Vacaville, VallejoSolanoAll year93 44 137 
 Brawley, Calexico, El Centro, ImperialImperialAll year76 39 115 
 Death ValleyInyoAll year81 49 130 
 Eureka, Arcata, McKinleyvilleHumboldtAll year89 54 143 
Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CAFresnoFresnoAll year$ 95 $54 $149 
 Los AngelesLos Angeles, Orange, Ventura; Edwards AFBAll year128 64 192 
 Mammoth LakesMono1/1 - 1/31142 54 196 
   2/1 - 11/30113 54 167 
   12/1 - 12/31142 54 196 
 Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, LarkspurMarinAll year122 54 176 
 ModestoStanislausAll year89 49 138 
 MontereyMontereyAll year133 64 197 
 NapaNapaAll year146 64 210 
 OakhurstMadera1/1 - 4/3075 39 114 
   5/1 - 8/3190 39 129 
   9/1 - 12/3175 39 114 
 OaklandAlamedaAll year106 59 165 
 Palm SpringsRiverside1/1 - 4/30139 59 198 
   5/1 - 8/3197 59 156 
   9/1 - 12/31114 59 173 
 Point Arena, GualalaMendocinoAll year81 54 135 
 ReddingShastaAll year86 44 130 
 SacramentoSacramentoAll year114 59 173 
 San DiegoSan Diego1/1 - 8/31147 64 211 
   9/1 - 12/31137 64 201 
 San FranciscoSan Francisco1/1 - 8/31164 64 228 
   9/1 - 10/31185 64 249 
   11/1 - 12/31164 64 228 
 San Luis ObispoSan Luis Obispo1/1 - 6/30109 54 163 
   7/1 - 8/31131 54 185 
   9/1 - 12/31109 54 163 
 San Mateo, Foster City, BelmontSan MateoAll year123 54 177 
 Santa BarbaraSanta Barbara1/1 - 6/30149 59 208 
   7/1 - 8/31194 59 253 
   9/1 - 12/31149 59 208 
 Santa CruzSanta CruzAll year102 54 156 
 Santa MonicaCity limits of Santa MonicaAll year212 64 276 
 Santa RosaSonomaAll year118 64 182 
 South Lake TahoeEl Dorado1/1 - 3/31153 54 207 
   4/1 - 6/30118 54 172 
   7/1 - 11/30132 54 186 
   12/1 - 12/31153 54 207 
 StocktonSan JoaquinAll year83 44 127 
 Sunnyvale, Palo Alto, San JoseSanta ClaraAll year132 59 191 
 Tahoe CityPlacerAll year105 59 164 
 TruckeeNevada1/1 - 3/31109 59 168 
   4/1 - 11/3094 59 153 
   12/1 - 12/31109 59 168 
 Visalia, LemooreTulare, KingsAll year83 49 132 
Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CAWest SacramentoYoloAll year$100 $44 $144 
 Yosemite National ParkMariposa1/1 - 7/31133 64 197 
   8/1 - 12/31126 64 190 
COAspenPitkin1/1 - 4/30223 64 287 
   5/1 - 9/30111 64 175 
   10/1 - 11/3085 64 149 
   12/1 - 12/31223 64 287 
 Boulder, BroomfieldBoulder, BroomfieldAll year105 54 159 
 Colorado SpringsEl PasoAll year88 44 132 
 CortezMontezuma1/1 - 5/3183 39 122 
   6/1 - 8/31102 39 141 
   9/1 - 12/3183 39 122 
 Crested Butte, GunnisonGunnison1/1 - 3/31188 49 237 
   4/1 - 5/3172 49 121 
   6/1 - 8/3196 49 145 
   9/1 - 11/3077 49 126 
   12/1 - 12/31188 49 237 
 Denver, AuroraDenver, Adams, Arapahoe, and JeffersonAll year149 49 198 
 Douglas CountyDouglasAll year104 54 158 
 DurangoLa Plata1/1 - 5/3194 49 143 
   6/1 - 9/30125 49 174 
   10/1 - 12/3194 49 143 
 Fort Collins, LovelandLarimerAll year93 44 137 
 Glenwood Springs, Grand JunctionGarfield, MesaAll year91 49 140 
 MontroseMontrose1/1 - 5/3176 39 115 
   6/1 - 9/3093 39 132 
   10/1 - 12/3176 39 115 
 Silverthorne,Summit1/1 - 4/30157 54 211 
 Breckenridge 5/1 - 11/3096 54 150 
   12/1 - 12/31157 54 211 
 Steamboat SpringsRoutt1/1 - 3/31212 54 266 
   4/1 - 11/30103 54 157 
   12/1 - 12/31212 54 266 
 TellurideSan Miguel1/1 - 3/31211 59 270 
   4/1 - 5/3199 59 158 
   6/1 - 9/30128 59 187 
   10/1 - 12/31155 59 214 
 VailEagle1/1 - 1/31268 64 332 
   2/1 - 3/31233 64 297 
   4/1 - 7/31225 64 289 
   8/1 - 11/30127 64 191 
   12/1 - 12/31268 64 332 
CTBridgeport, DanburyFairfieldAll year122 64 186 
 Cromwell, Old SaybrookMiddlesexAll year88 44 132 
 HartfordHartfordAll year112 49 161 
 Lakeville, SalisburyLitchfieldAll year95 64 159 
 New HavenNew HavenAll year96 64 160 
 New London, GrotonNew LondonAll year105 64 169 
 Putnam, Danielson, Storrs, MansfieldWindham, TollandAll year75 59 134 
Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
DCWashington, DC (also 1/1 - 6/30$209 $64 $273 
 the cities of Alexandria, 7/1 - 8/31165 64 229 
 Fairfax, and Falls 9/1 - 10/31233 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 - 12/31209 64 273 
DEDoverKent1/1 - 5/3183 44 127 
   6/1 - 9/3099 44 143 
   10/1 - 12/3183 44 127 
 LewesSussex1/1 - 6/3081 39 120 
   7/1 - 8/31117 39 156 
   9/1 - 12/3181 39 120 
 WilmingtonNew CastleAll year119 39 158 
FLAltamonte SpringsSeminole1/1 - 3/31101 39 140 
   4/1 - 12/3188 39 127 
 Boca Raton, DelrayPalm Beach1/1 - 4/30145 64 209 
 Beach, Jupiter, Palm 5/1 - 11/3099 64 163 
 Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach 12/1 - 12/31145 64 209 
 BradentonManatee1/1 - 4/30115 39 154 
   5/1 - 12/3185 39 124 
 Cocoa BeachBrevardAll year106 44 150 
 Daytona BeachVolusia1/1 - 1/3193 39 132 
   2/1 - 7/31117 39 156 
   8/1 - 12/3193 39 132 
 Fort LauderdaleBroward1/1 - 4/30176 54 230 
   5/1 - 9/30118 54 172 
   10/1 - 12/31176 54 230 
 Fort MyersLee1/1 - 4/30128 49 177 
   5/1 - 12/3188 49 137 
 Fort PierceSt. Lucie1/1 - 4/30118 49 167 
   5/1 - 10/3196 49 145 
   11/1 - 12/31118 49 167 
 Fort Walton Beach,Okaloosa, Walton1/1 - 2/2883 44 127 
 DeFuniak Springs 3/1 - 5/31135 44 179 
   6/1 - 7/31176 44 220 
   8/1 - 10/31118 44 162 
   11/1 - 12/3183 44 127 
 GainesvilleAlachuaAll year93 44 137 
 Gulf BreezeSanta Rosa1/1 - 2/28105 39 144 
   3/1 - 5/31124 39 163 
   6/1 - 7/31150 39 189 
   8/1 - 12/31105 39 144 
 Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic BeachDuval, Nassau; City of JacksonvilleAll year89 49 138 
Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
FLKey WestMonroe1/1 - 1/31$202 $64 $266 
   2/1 - 3/31243 64 307 
   4/1 - 11/30167 64 231 
   12/1 - 12/31202 64 266 
 KissimmeeOsceola1/1 - 7/3185 39 124 
   8/1 - 12/3179 39 118 
 LakelandPolkAll year87 39 126 
 LeesburgLakeAll year77 44 121 
 MiamiMiami-Dade1/1 - 2/28149 59 208 
   3/1 - 9/30121 59 180 
   10/1 - 12/31149 59 208 
 NaplesCollier1/1 - 1/31134 64 198 
   2/1 - 3/31221 64 285 
   4/1 - 9/30120 64 184 
   10/1 - 12/31134 64 198 
 OcalaMarionAll year91 44 135 
 OrlandoOrange1/1 - 3/31133 49 182 
   4/1 - 12/31109 49 158 
 Panama CityBay1/1 - 2/2885 49 134 
   3/1 - 5/31125 49 174 
   6/1 - 7/31146 49 195 
   8/1 - 12/3185 49 134 
 Pensacola, Pensacola BeachEscambiaAll year107 49 156 
 Punta GordaCharlotte1/1 - 1/3188 44 132 
   2/1 - 3/31115 44 159 
   4/1 - 12/3188 44 132 
 SarasotaSarasota1/1 - 1/31101 49 150 
   2/1 - 3/31143 49 192 
   4/1 - 12/31101 49 150 
 SebringHighlands1/1 - 3/31137 39 176 
   4/1 - 12/3176 39 115 
 St. AugustineSt. JohnsAll year105 54 159 
 StuartMartin1/1 - 4/30129 49 178 
   5/1 - 12/3193 49 142 
 TallahasseeLeonAll year89 44