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taxmap/pubs/p1542-001.htm#en_us_publink100098051

Per Diem Rate Tables(p4)


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Per Diem Rate Tables

Table 1. Localities Eligible for $258 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2009 – September 30, 2010)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 LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $258 Rate
AZPhoenix, ScottsdaleMaricopa1/1 - 5/31
 SedonaCity limits of Sedona3/1 - 4/30
CAMontereyMontereyAll year
 NapaNapa4/1 - 9/30
10/1 - 11/30
 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
COAspenPitkin1/1 - 4/30
12/1 - 12/31
 Denver, AuroraDenver, Adams, Arapahoe, JeffersonAll year
 Steamboat SpringsRoutt1/1 - 3/31
12/1 - 12/31
 TellurideSan Miguel1/1 - 3/31
6/1 - 9/30
12/1 - 12/31
 VailEagle1/1 - 3/31
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 - 3/31
 NaplesCollier1/1 - 4/30
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 City3/1 - 9/30
10/1 - 11/30
 Cambridge, St. MichaelsDorchester, Talbot6/1 - 8/31
 Ocean CityWorcester6/1 - 8/31
Table 1. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $258 Rate
MEBar HarborHancock7/1 - 8/31
NHConwayCarroll7/1 - 8/31
NYFloral Park, Garden City, Great NeckNassauAll year
 Glens FallsWarren7/1 - 8/31
 Lake PlacidEssex7/1 - 8/31
 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 RochelleWestchesterAll year
PAHersheyCity of Hershey6/1 - 8/31
 PhiladelphiaPhiladelphiaAll year
RIJamestown, Middletown, NewportNewport5/1 - 9/30
10/1 - 10/31
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 1 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 1 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 2. Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010)1,2
Note: The standard ("low") rate of $160 ($108 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $233 Rate
AZPhoenix, ScottsdaleMaricopa1/1 - 5/31
 SedonaCity limits of Sedona3/1 - 4/30
CAMontereyMontereyAll year
 NapaNapa4/1 - 9/30
10/1 - 11/30
 San DiegoSan DiegoAll year
 San FranciscoSan FranciscoAll year
 Santa BarbaraSanta BarbaraAll year
 Santa MonicaCity limits of Santa MonicaAll year
 South Lake TahoeEl DoradoAll year
 Yosemite National ParkMariposaAll year
COAspenPitkin1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
 Denver, AuroraDenver, Adams, Arapahoe, JeffersonAll year
 Silverthorne, BreckenridgeSummit1/1 - 3/31
12/1 - 12/31
 Steamboat SpringsRoutt1/1 - 3/31
12/1 - 12/31
 TellurideSan Miguel1/1 - 3/31
12/1 - 12/31
 VailEagle1/1 - 8/31
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 - 5/31
 Fort Walton Beach, DeFuniak SpringsOkaloosa, Walton6/1 - 7/31
 Key WestMonroeAll year
 MiamiMiami-Dade1/1 - 3/31
12/1 - 12/31
 NaplesCollier1/1 - 4/30
ILChicagoCook, LakeAll year
LANew OrleansOrleans, St. Bernard, Jefferson, Plaquemines Parishes1/1 - 6/30
10/1 - 12/31
MABoston, CambridgeSuffolk, City of CambridgeAll year
 FalmouthCity limits of Falmouth7/1 - 8/31
 Martha's VineyardDukes7/1 - 8/31
 NantucketNantucket6/1 - 9/30
Table 2. (Effective October 1, 2010) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $233 Rate
MDCounties of Montgomery and Prince George's All year
 BaltimoreBaltimore City3/1 - 9/30
10/1 - 11/30
 Cambridge, St. MichaelsDorchester, Talbot6/1 - 8/31
 Ocean CityWorcester6/1 - 8/31
MEBar HarborHancock7/1 - 8/31
NCKill DevilDare6/1 - 8/31
NHConwayCarroll7/1 - 8/31
NYFloral Park, Garden City, Great NeckNassauAll year
 Glens FallsWarren7/1 - 8/31
 Lake PlacidEssex7/1 - 8/31
 Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island)Bronx, Kings, New York, Queens, RichmondAll year
 Riverhead, Ronkonkoma, MelvilleSuffolk6/1 - 8/31
 Saratoga Springs, SchenectadySaratoga, Schenectady7/1 - 8/31
 Tarrytown, White Plains, New RochelleWestchesterAll year
PAPhiladelphiaPhiladelphiaAll year
RIJamestown, Middletown, NewportNewport5/1 - 9/30
10/1 - 10/31
UTPark CitySummit1/1 - 3/31
VACities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax All year
 Virginia BeachCity of Virginia Beach6/1 - 8/31
VTStoweLamoille1/1 - 3/31
6/1 - 12/31
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 2011
must continue to use the high-low substantiation method for the remainder
of calendar year 2011 for that employee. For travel on or after October 1, 2011, and before January 1, 2012, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2010-39, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42.
Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2009 – September 30, 2010)1
Note: The standard rate of $116 ($70 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ALBirminghamJefferson, ShelbyAll year$ 92 $56 $148 
 Gulf ShoresBaldwin1/1 - 5/31111 51 162 
   6/1 - 7/31137 51 188 
   8/1 - 12/31111 51 162 
 HuntsvilleMadison, LimestoneAll year86 51 137 
 MobileMobileAll year100 51 151 
 MontgomeryMontgomeryAll year78 51 129 
ARHot SpringsGarlandAll year102 46 148 
 Little RockPulaskiAll year88 61 149 
AZGrand Canyon, FlagstaffCoconino (except city limits of Sedona), Yavapai1/1 - 2/2875 66 141 
   3/1 - 10/3195 66 161 
   11/1 - 12/3175 66 141 
 KayentaNavajo1/1 - 4/3078 46 124 
   5/1 - 9/3096 46 142 
   10/1 - 12/3178 46 124 
 Phoenix, ScottsdaleMaricopa1/1 - 5/31140 71 211 
   6/1 - 8/3189 71 160 
   9/1 - 12/31120 71 191 
 SedonaCity limits of Sedona1/1 - 2/28136 66 202 
   3/1 - 4/30149 66 215 
   5/1 - 12/31136 66 202 
 Sierra VistaCochiseAll year83 46 129 
 TucsonPima1/1 - 1/31105 56 161 
   2/1 - 5/31127 56 183 
   6/1 - 8/3182 56 138 
   9/1 - 12/31105 56 161 
 YumaYumaAll year84 46 130 
CAAntioch, Brentwood, ConcordContra CostaAll year110 66 176 
 Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)KernAll year79 56 135 
 Barstow, Ontario, VictorvilleSan BernardinoAll year93 56 149 
 Benicia, Dixon, FairfieldSolanoAll year93 56 149 
 Brawley, Calexico, El CentroImperialAll year82 51 133 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CADeath ValleyInyoAll year$ 84 $46 $130 
 Eureka, Arcata,Humboldt1/1 - 5/3185 61 146 
 McKinleyville 6/1 - 8/31102 61 163 
   9/1 - 12/3185 61 146 
 FresnoFresnoAll year94 61 155 
 Los AngelesLos Angeles, Orange, Ventura; Edwards AFBAll year135 71 206 
 Mammoth LakesMono1/1 - 1/31143 61 204 
   2/1 - 11/30114 61 175 
   12/1 - 12/31143 61 204 
 Mill Valley, San Rafael, NovatoMarinAll year120 56 176 
 ModestoStanislausAll year88 51 139 
 MontereyMontereyAll year140 71 211 
 NapaNapa1/1 - 3/31115 66 181 
   4/1 - 11/30163 66 229 
   12/1 - 12/31115 66 181 
 OakhurstMadera1/1 - 4/3074 56 130 
   5/1 - 8/3193 56 149 
   9/1 - 12/3174 56 130 
 OaklandAlamedaAll year100 61 161 
 Palm SpringsRiverside1/1 - 5/31129 71 200 
   6/1 - 8/3190 71 161 
   9/1 - 12/31111 71 182 
 Point Arena, GualalaMendocinoAll year84 66 150 
 ReddingShastaAll year89 61 150 
 SacramentoSacramentoAll year109 61 170 
 San DiegoSan DiegoAll year147 71 218 
 San FranciscoSan Francisco1/1 - 8/31166 71 237 
   9/1 - 10/31192 71 263 
   11/1 - 12/31166 71 237 
 San Luis ObispoSan Luis Obispo1/1 - 6/30106 66 172 
   7/1 - 8/31126 66 192 
   9/1 - 12/31106 66 172 
 San Mateo, Foster City, BelmontSan MateoAll year125 61 186 
 Santa BarbaraSanta Barbara1/1 - 6/30149 66 215 
   7/1 - 8/31199 66 265 
   9/1 - 12/31149 66 215 
 Santa CruzSanta Cruz1/1 - 5/3199 66 165 
   6/1 - 8/31132 66 198 
   9/1 - 12/3199 66 165 
 Santa MonicaCity limits of Santa MonicaAll year209 71 280 
 Santa RosaSonomaAll year119 61 180 
 South Lake TahoeEl Dorado1/1 - 3/31140 71 211 
   4/1 - 6/30119 71 190 
   7/1 - 11/30126 71 197 
   12/1 - 12/31140 71 211 
 StocktonSan JoaquinAll year87 56 143 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CASunnyvale, Palo Alto, San JoseSanta ClaraAll year$132 $56 $188 
 Tahoe CityPlacerAll year98 61 159 
 TruckeeNevada1/1 - 2/28116 71 187 
   3/1 - 11/3097 71 168 
   12/1 - 12/31116 71 187 
 Visalia, LemooreTulare, KingsAll year85 61 146 
 West SacramentoYoloAll year99 51 150 
 Yosemite National ParkMariposaAll year131 71 202 
COAspenPitkin1/1 - 4/30217 71 288 
   5/1 - 6/30105 71 176 
   7/1 - 8/31129 71 200 
   9/1 - 11/3092 71 163 
   12/1 - 12/31217 71 288 
 Boulder, BroomfieldBoulder, Broomfield1/1 - 4/30103 61 164 
   5/1 - 10/31124 61 185 
   11/1 - 12/31103 61 164 
 Colorado SpringsEl PasoAll year88 66 154 
 CortezMontezuma1/1 - 5/3185 51 136 
   6/1 - 8/31108 51 159 
   9/1 - 12/3185 51 136 
 Crested Butte, GunnisonGunnison1/1 - 3/3181 51 132 
   4/1 - 5/3174 51 125 
   6/1 - 8/3197 51 148 
   9/1 - 12/3181 51 132 
 Denver, AuroraDenver, Adams, Arapahoe, and JeffersonAll year158 66 224 
 Douglas CountyDouglasAll year108 61 169 
 DurangoLa Plata1/1 - 5/3198 61 159 
   6/1 - 9/30133 61 194 
   10/1 - 12/3198 61 159 
 Fort Collins, LovelandLarimerAll year90 56 146 
 Glenwood Springs, Grand JunctionGarfield, MesaAll year98 51 149 
 MontroseMontroseAll year86 56 142 
 Silverthorne,Summit1/1 - 3/31152 56 208 
 Breckenridge 4/1 - 11/30100 56 156 
   12/1 - 12/31152 56 208 
 Steamboat SpringsRoutt1/1 - 3/31196 56 252 
   4/1 - 11/30108 56 164 
   12/1 - 12/31196 56 252 
 TellurideSan Miguel1/1 - 3/31187 71 258 
   4/1 - 5/31101 71 172 
   6/1 - 9/30141 71 212 
   10/1 - 11/3097 71 168 
   12/1 - 12/31187 71 258 
 VailEagle1/1 - 3/31271 71 342 
   4/1 - 8/31136 71 207 
   9/1 - 11/30113 71 184 
   12/1 - 12/31271 71 342 
CTBridgeport, DanburyFairfieldAll year126 71 197 
 Cromwell, Old SaybrookMiddlesexAll year87 61 148 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CTHartfordHartfordAll year$112 $56 $168 
 Lakeville, SalisburyLitchfieldAll year97 66 163 
 New HavenNew HavenAll year102 61 163 
 New London, GrotonNew LondonAll year101 61 162 
 Putnam, Danielson, StorrsWindham, TollandAll year77 56 133 
DCDistrict of ColumbiaWashington, DC (also the cities of Alexandria,1/1 - 2/28207 71 278 
  Fairfax, and Falls Church, and the counties of3/1 - 6/30226 71 297 
  Arlington and Fairfax, in Virginia; and the counties7/1 - 8/31170 71 241 
  of Montgomery and Prince George's in Maryland)9/1 - 10/31229 71 300 
  (see also Maryland and Virginia)11/1 - 12/31207 71 278 
DEDoverKent1/1 - 4/3077 46 123 
   5/1 - 9/3096 46 142 
   10/1 - 12/3177 46 123 
 LewesSussex1/1 - 6/3084 46 130 
   7/1 - 8/31123 46 169 
   9/1 - 12/3184 46 130 
 WilmingtonNew CastleAll year126 56 182 
FLAltamonte SpringsSeminoleAll year93 61 154 
 Boca Raton, DelrayPalm Beach1/1 - 4/30123 71 194 
 Beach, Jupiter 5/1 - 12/3193 71 164 
 BradentonManatee1/1 - 4/30105 56 161 
   5/1 - 12/3187 56 143 
 Cocoa BeachBrevardAll year97 51 148 
 Daytona BeachVolusia1/1 - 1/3187 51 138 
   2/1 - 7/31111 51 162 
   8/1 - 12/3187 51 138 
 Fort LauderdaleBroward1/1 - 4/30168 71 239 
   5/1 - 9/30117 71 188 
   10/1 - 12/31168 71 239 
 Fort MyersLee1/1 - 4/30114 56 170 
   5/1 - 12/3185 56 141 
 Fort PierceSt. Lucie1/1 - 1/3191 51 142 
   2/1 - 4/30108 51 159 
   5/1 - 12/3191 51 142 
 Fort Walton Beach,Okaloosa, Walton1/1 - 2/2881 51 132 
 DeFuniak Springs 3/1 - 5/31133 51 184 
   6/1 - 7/31178 51 229 
   8/1 - 10/31120 51 171 
   11/1 - 12/3181 51 132 
 GainesvilleAlachuaAll year92 51 143 
 Gulf BreezeSanta Rosa1/1 - 2/2896 51 147 
   3/1 - 8/31130 51 181 
   9/1 - 12/3196 51 147 
 Jacksonville, Jacksonville Beach, Mayport Naval StationDuval, Nassau; City of JacksonvilleAll year88 51 139 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
FLKey WestMonroe1/1 - 1/31$188 $71 $259 
   2/1 - 4/30199 71 270 
   5/1 - 11/30155 71 226 
   12/1 - 12/31188 71 259 
 KissimmeeOsceolaAll year83 46 129 
 LakelandPolkAll year87 46 133 
 LeesburgLakeAll year81 46 127 
 MiamiMiami-Dade1/1 - 3/31152 66 218 
   4/1 - 9/30117 66 183 
   10/1 - 12/31128 66 194 
 NaplesCollier1/1 - 4/30164 61 225 
   5/1 - 9/30108 61 169 
   10/1 - 12/31115 61 176 
 OcalaMarionAll year83 46 129 
 OrlandoOrange1/1 - 3/31117 56 173 
   4/1 - 12/31108 56 164 
 Panama CityBay1/1 - 2/2881 51 132 
   3/1 - 5/31113 51 164 
   6/1 - 7/31127 51 178 
   8/1 - 12/3181 51 132 
 Pensacola, Pensacola BeachEscambiaAll year109 46 155 
 Punta GordaCharlotte1/1 - 1/3185 51 136 
   2/1 - 3/3199 51 150 
   4/1 - 12/3185 51 136 
 SarasotaSarasota1/1 - 4/30117 56 173 
   5/1 - 12/3193 56 149 
 SebringHighlands1/1 - 3/31131 46 177 
   4/1 - 12/3185 46 131 
 St. AugustineSt. JohnsAll year105 56 161 
 StuartMartin1/1 - 4/30108 51 159 
   5/1 - 12/3185 51 136 
 TallahasseeLeonAll year90 46 136 
 Tampa, St. PetersburgPinellas, Hillsborough1/1 - 3/31120 51 171 
   4/1 - 12/31101 51 152 
 Vero BeachIndian River1/1 - 1/3189 51 140 
   2/1 - 3/31106 51 157 
   4/1 - 12/3189 51 140 
GAAthensClarkeAll year94 46 140 
 AtlantaFulton, DeKalb, CobbAll year140 56 196 
 AugustaRichmondAll year82 51 133 
 ColumbusMuscogeeAll year91 46 137 
 ConyersRockdaleAll year77 46 123 
 Duluth, Norcross, LawrencevilleGwinnettAll year81 51 132 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
GAJekyll Island,Glynn1/1 - 2/28$108 $56 $164 
 Brunswick 3/1 - 11/30149 56 205 
   12/1 - 12/31108 56 164 
 Peachtree City, Jonesboro, MorrowFayette, Clayton, CowetaAll year73 51 124 
 SavannahChathamAll year106 56 162 
IACedar RapidsLinnAll year87 51 138 
 Des MoinesPolkAll year86 51 137 
IDBoiseAdaAll year85 51 136 
 Bonner's Ferry,Boundary, Bonner, Shoshone1/1 - 6/3077 61 138 
 Sandpoint 7/1 - 8/31104 61 165 
   9/1 - 12/3177 61 138 
 Coeur d'AleneKootenai1/1 - 5/3172 61 133 
   6/1 - 8/31107 61 168 
   9/1 - 12/3172 61 133 
 Driggs, Idaho FallsTeton, Bonneville, FremontAll year76 46 122 
 Sun Valley, KetchumBlaine1/1 - 5/3184 71 155 
   6/1 - 8/3199 71 170 
   9/1 - 12/3184 71 155 
 Twin FallsTwin FallsAll year87 46 133 
ILBolingbrook, Romeoville, LemontWillAll year92 51 143 
 ChicagoCook, Lake1/1 - 4/30158 71 229 
   5/1 - 6/30211 71 282 
   7/1 - 8/31176 71 247 
   9/1 - 11/30205 71 276 
   12/1 - 12/31158 71 229 
 Elgin, AuroraKane; City of ElginAll year90 56 146 
 Oakbrook TerraceDuPageAll year100 61 161 
 O'Fallon, FairviewBond, Calhoun, Clinton, Jersey, Macoupin,All year110 56 166 
 Heights, CollinsvilleMadison, Monroe, St. Clair       
 SpringfieldSangamonAll year83 56 139 
INBloomingtonMonroeAll year97 56 153 
 Brownsburg, PlainfieldHendricksAll year83 61 144 
 Fort WayneAllenAll year86 56 142 
 Hammond, Munster, MerrillvilleLakeAll year94 46 140 
 Indianapolis, CarmelMarion, Hamilton; Fort Benjamin HarrisonAll year94 61 155 
 LafayetteTippecanoeAll year89 51 140 
 Michigan CityLa PorteAll year79 56 135 
 South BendSt. JosephAll year96 56 152 
 Valparaiso, Burlington BeachPorterAll year83 51 134 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
KSKansas City, Overland ParkWyandotte, JohnsonAll year$107 $61 $168 
 LeavenworthLeavenworth1/1 - 3/3170 46 116 
   4/1 - 9/30107 56 163 
   10/1 - 12/3170 46 116 
 WichitaSedgwickAll year91 56 147 
KYBoone CountyBooneAll year98 51 149 
 Kenton CountyKentonAll year123 56 179 
 LexingtonFayetteAll year94 61 155 
 LouisvilleJefferson1/1 - 5/31105 61 166 
   6/1 - 8/3197 61 158 
   9/1 - 12/31105 61 166 
LABaton RougeEast Baton Rouge ParishAll year103 56 159 
 Covington, SlidellSt. Tammany ParishAll year99 56 155 
 LafayetteLafayette Consolidated GovernmentAll year89 56 145 
 Lake CharlesCalcasieu ParishAll year82 61 143 
 New OrleansOrleans, Jefferson, Plaquemines, and1/1 - 6/30133 71 204 
  St. Bernard Parishes7/1 - 9/30104 71 175 
   10/1 - 12/31133 71 204 
MAAndoverEssexAll year88 56 144 
 Boston, CambridgeSuffolk; City of Cambridge1/1 - 3/31168 71 239 
   4/1 - 6/30231 71 302 
   7/1 - 8/31205 71 276 
   9/1 - 10/31240 71 311 
   11/1 - 12/31168 71 239 
 Burlington, WoburnMiddlesexAll year121 71 192 
 FalmouthCity limits of Falmouth1/1 - 4/3098 51 149 
   5/1 - 6/30108 51 159 
   7/1 - 8/31152 51 203 
   9/1 - 12/3198 51 149 
 HyannisBarnstable1/1 - 6/3086 56 142 
   7/1 - 8/31125 56 181 
   9/1 - 12/3186 56 142 
 Martha's VineyardDukes1/1 - 5/31105 71 176 
   6/1 - 8/31199 71 270 
   9/1 - 10/31119 71 190 
   11/1 - 12/31105 71 176 
 NantucketNantucket1/1 - 3/31115 61 176 
   4/1 - 5/31130 61 191 
   6/1 - 9/30222 61 283 
   10/1 - 12/31115 61 176 
 NorthamptonHampshireAll year92 56 148 
 PittsfieldBerkshire1/1 - 6/30105 61 166 
   7/1 - 8/31132 61 193 
   9/1 - 12/31105 61 166 
 Plymouth, Taunton, New BedfordPlymouth, BristolAll year94 56 150 
 QuincyNorfolkAll year124 51 175 
 SpringfieldHampdenAll year97 51 148 
 WorcesterWorcesterAll year96 61 157 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MDCounties of Montgomery 1/1 - 2/28$207 $71 $278 
 and Prince George's 3/1 - 6/30226 71 297 
   7/1 - 8/31170 71 241 
   9/1 - 10/31229 71 300 
   11/1 - 12/31207 71 278 
 Aberdeen, Bel Air, BelcampHarfordAll year83 56 139 
 AnnapolisAnne ArundelAll year120 61 181 
 Baltimore CityBaltimore City1/1 - 2/28135 71 206 
   3/1 - 11/30161 71 232 
   12/1 - 12/31135 71 206 
 Baltimore CountyBaltimoreAll year103 61 164 
 Cambridge, St. MichaelsDorchester, Talbot1/1 - 3/31102 61 163 
   4/1 - 5/31133 61 194 
   6/1 - 8/31176 61 237 
   9/1 - 10/31144 61 205 
   11/1 - 12/31102 61 163 
 ColumbiaHowardAll year123 61 184 
 FrederickFrederickAll year92 56 148 
 HagerstownWashingtonAll year82 56 138 
 La Plata, Indian HeadCharlesAll year93 51 144 
 Lexington Park, Leonardtown, LusbySt. Mary's, CalvertAll year102 61 163 
 Ocean CityWorcester1/1 - 3/3173 71 144 
   4/1 - 5/3191 71 162 
   6/1 - 8/31199 71 270 
   9/1 - 10/31104 71 175 
   11/1 - 12/3173 71 144 
MEBar HarborHancock1/1 - 6/3084 61 145 
   7/1 - 8/31156 61 217 
   9/1 - 10/31109 61 170 
   11/1 - 12/3184 61 145 
 Kennebunk, Kittery,York1/1 - 3/3170 56 126 
 Sanford 4/1 - 6/3087 56 143 
   7/1 - 8/31132 56 188 
   9/1 - 10/3196 56 152 
   11/1 - 12/3170 56 126 
 PortlandCumberland, Sagadahoc1/1 - 6/3091 56 147 
   7/1 - 9/30115 56 171 
   10/1 - 12/3191 56 147 
 RockportKnox1/1 - 6/3070 56 126 
   7/1 - 8/3183 56 139 
   9/1 - 12/3170 56 126 
MIAnn ArborWashtenawAll year92 56 148 
 Benton Harbor, St. Joseph, StevensvilleBerrienAll year75 51 126 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MICharlevoixCharlevoixAll year$ 71 $61 $132 
 DetroitWayneAll year104 56 160 
 East Lansing, LansingIngham, EatonAll year84 51 135 
 FlintGeneseeAll year82 51 133 
 Grand RapidsKentAll year82 51 133 
 HollandOttawaAll year83 56 139 
 Kalamazoo, Battle CreekKalamazoo, CalhounAll year89 51 140 
 Mackinac IslandMackinac1/1 - 6/3070 66 136 
   7/1 - 8/3187 66 153 
   9/1 - 12/3170 66 136 
 MidlandMidlandAll year97 46 143 
 Mount PleasantIsabellaAll year74 51 125 
 MuskegonMuskegon1/1 - 5/3174 46 120 
   6/1 - 8/3199 46 145 
   9/1 - 12/3174 46 120 
 Ontonagon, Baraga, HoughtonOntonagon, Baraga, HoughtonAll year75 46 121 
 PetoskeyEmmet1/1 - 6/3074 51 125 
   7/1 - 8/3198 51 149 
   9/1 - 12/3174 51 125 
 Pontiac, Auburn HillsOaklandAll year97 56 153 
 South HavenVan Buren1/1 - 5/3170 56 126 
   6/1 - 8/3186 56 142 
   9/1 - 12/3170 56 126 
 Traverse City, LelandGrand Traverse, Leelanau1/1 - 6/3071 51 122 
   7/1 - 8/31114 51 165 
   9/1 - 12/3171 51 122 
 WarrenMacombAll year77 51 128 
MNDuluthSt. Louis1/1 - 5/3184 56 140 
   6/1 - 8/31104 56 160 
   9/1 - 12/3184 56 140 
 Eagan, Burnsville, Mendota HeightsDakotaAll year89 56 145 
 Minneapolis, St. PaulHennepin, RamseyAll year137 71 208 
 RochesterOlmstedAll year99 51 150 
MOColumbiaBooneAll Year82 51 133 
 Jefferson CityColeAll year78 51 129 
 Kansas CityJackson, Clay, Cass, PlatteAll year107 56 163 
 SpringfieldGreeneAll year78 56 134 
 St. LouisSt. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis CityAll year110 66 176 
 St. RobertPulaskiAll year74 46 120 
MSGrenadaGrenadaAll year79 46 125 
 Gulfport, BiloxiHarrisonAll year79 56 135 
 HattiesburgForrest, LamarAll year80 51 131 
 RobinsonvilleTunicaAll year85 51 136 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MSSouthavenDesotoAll year$ 91 $46 $137 
 StarkvilleOktibbehaAll year86 46 132 
MTBig Sky, WestGallatin1/1 - 4/3077 61 138 
 Yellowstone 5/1 - 9/30102 61 163 
   10/1 - 12/3177 61 138 
 ButteSilver BowAll year84 51 135 
 HelenaLewis and ClarkAll year81 56 137 
 Missoula, Polson,Missoula, Lake, Flathead1/1 - 6/3091 51 142 
 Kalispell 7/1 - 8/31121 51 172 
   9/1 - 12/3191 51 142 
NCAshevilleBuncombe1/1 - 6/3085 51 136 
   7/1 - 10/3195 51 146 
   11/1 - 12/3185 51 136 
 Atlantic Beach,Carteret1/1 - 5/3184 56 140 
 Morehead City 6/1 - 8/31117 56 173 
   9/1 - 12/3184 56 140 
 Chapel HillOrangeAll year91 56 147 
 CharlotteMecklenburgAll year100 51 151 
 DurhamDurhamAll year97 51 148 
 FayettevilleCumberlandAll year92 51 143 
 GreensboroGuilford1/1 - 3/3186 56 142 
   4/1 - 10/3197 56 153 
   11/1 - 12/3186 56 142 
 GreenvillePittAll year86 51 137 
 Kill DevilDare1/1 - 4/3070 61 131 
   5/1 - 9/30114 61 175 
   10/1 - 12/3170 61 131 
 New Bern, HavelockCravenAll year97 46 143 
 RaleighWakeAll year92 66 158 
 WilmingtonNew HanoverAll year98 56 154 
 Winston-SalemForsythAll year92 56 148 
NDThe standard CONUS rate of $116 ($70 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
NEOmahaDouglasAll year101 61 162 
NHConcordMerrimack1/1 - 5/3184 51 135 
   6/1 - 10/3199 51 150 
   11/1 - 12/3184 51 135 
 ConwayCarroll1/1 - 2/28124 61 185 
   3/1 - 6/30115 61 176 
   7/1 - 8/31161 61 222 
   9/1 - 12/31124 61 185 
 DurhamStraffordAll year96 46 142 
 LaconiaBelknap1/1 - 5/3187 51 138 
   6/1 - 10/31102 51 153 
   11/1 - 12/3187 51 138 
 Lebanon, Lincoln, West LebanonGrafton, SullivanAll year101 56 157 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NHManchesterHillsboroughAll year$ 93 $56 $149 
 PortsmouthRockingham1/1 - 6/30103 61 164 
   7/1 - 9/30134 61 195 
   10/1 - 12/31103 61 164 
NJAtlantic City, Cape May,Atlantic, Cape May1/1 - 4/30104 66 170 
 Ocean City 5/1 - 10/31114 66 180 
   11/1 - 12/31104 66 170 
 Belle MeadSomersetAll year127 56 183 
 Cherry Hill, MoorestownCamden, BurlingtonAll year96 61 157 
 Eatontown, FreeholdMonmouthAll year121 56 177 
 Edison, PiscatawayMiddlesexAll year115 51 166 
 FlemingtonHunterdonAll year114 61 175 
 NewarkBergen, Essex, Hudson, PassaicAll year130 61 191 
 ParsippanyMorrisAll year139 56 195 
 Princeton, TrentonMercerAll year140 61 201 
 Springfield, Cranford, New ProvidenceUnionAll year107 56 163 
 Toms RiverOcean1/1 - 6/3090 51 141 
   7/1 - 8/31122 51 173 
   9/1 - 12/3190 51 141 
NMAlbuquerqueBernalilloAll year81 56 137 
 Las CrucesDona Ana1/1 - 3/3170 46 116 
   4/1 - 9/3079 56 135 
   10/1 - 12/3170 46 116 
 Los AlamosLos AlamosAll year85 51 136 
 Santa FeSanta Fe1/1 - 5/3188 71 159 
   6/1 - 8/31109 71 180 
   9/1 - 12/3188 71 159 
 TaosTaosAll year77 66 143 
NVIncline Village,Washoe1/1 - 6/30104 51 155 
 Reno, Sparks 7/1 - 8/31130 51 181 
   9/1 - 12/31104 51 155 
 Las VegasClark1/1 - 5/31118 71 189 
   6/1 - 12/31109 71 180 
 Stateline, Carson CityDouglas, Carson CityAll year100 61 161 
NYAlbanyAlbanyAll year110 61 171 
 Binghamton, OwegoBroome, TiogaAll year91 46 137 
 BuffaloErieAll year99 56 155 
 Floral Park, Garden City, Great NeckNassauAll year161 66 227 
 Glens FallsWarren1/1 - 6/3098 66 164 
   7/1 - 8/31150 66 216 
   9/1 - 12/3198 66 164 
 Ithaca, Waterloo, RomulusTompkins, SenecaAll year117 46 163 
 KingstonUlsterAll year103 66 169 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NYLake PlacidEssex1/1 - 2/28$131 $61 $192 
   3/1 - 6/30102 61 163 
   7/1 - 8/31160 61 221 
   9/1 - 11/30112 61 173 
   12/1 - 12/31131 61 192 
 Manhattan (includesBronx, Kings, New York, Queens, Richmond1/1 - 3/31209 71 280 
 the boroughs of 4/1 - 6/30318 71 389 
 Manhattan, Brooklyn, 7/1 - 8/31279 71 350 
 the Bronx, Queens, and Staten Island) 9/1 - 12/31340 71 411 
 Niagara FallsNiagara1/1 - 5/3178 51 129 
   6/1 - 8/31106 51 157 
   9/1 - 12/3178 51 129 
 Nyack, PalisadesRocklandAll year113 61 174 
 OswegoOswego1/1 - 3/3170 46 116 
   4/1 - 9/3097 56 153 
   10/1 - 12/3170 46 116 
 PoughkeepsieDutchessAll year110 66 176 
 Riverhead, Ronkonkoma, MelvilleSuffolkAll year130 71 201 
 RochesterMonroeAll year102 51 153 
 Saratoga Springs,Saratoga, Schenectady1/1 - 6/30106 56 162 
 Schenectady 7/1 - 8/31168 56 224 
   9/1 - 12/31106 56 162 
 SyracuseOnondagaAll year97 56 153 
 Tarrytown, White Plains, New RochelleWestchesterAll year164 71 235 
 TroyRensselaerAll year98 51 149 
 West PointOrangeAll year113 51 164 
OHAkronSummitAll year91 51 142 
 CantonStarkAll year93 51 144 
 CincinnatiHamilton, ClermontAll year115 56 171 
 ClevelandCuyahogaAll year109 56 165 
 ColumbusFranklinAll year101 56 157 
 Dayton, FairbornGreene, Darke, MontgomeryAll year82 56 138 
 HamiltonButler, WarrenAll year91 51 142 
 MentorLakeAll year92 46 138 
 RittmanWayne, MedinaAll year86 51 137 
 Sandusky, BellevueErie, HuronAll year100 46 146 
 ToledoLucasAll year81 51 132 
 YoungstownMahoning, TrumbullAll year85 51 136 
OKOklahoma CityOklahomaAll year84 66 150 
 TulsaTulsa, Creek, Osage, RogersAll year81 61 142 
ORAshland, Crater LakeJackson, KlamathAll year88 56 144 
 BeavertonWashingtonAll year96 51 147 
 BendDeschutes1/1 - 6/3093 61 154 
   7/1 - 8/31120 61 181 
   9/1 - 12/3193 61 154 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ORClackamasClackamasAll year$ 91 $61 $152 
 Eugene, FlorenceLaneAll year103 51 154 
 Lincoln CityLincoln1/1 - 6/3087 56 143 
   7/1 - 8/31110 56 166 
   9/1 - 12/3187 56 143 
 PortlandMultnomahAll year120 66 186 
 SeasideClatsop1/1 - 6/3092 51 143 
   7/1 - 8/31132 51 183 
   9/1 - 12/3192 51 143 
PAAllentown, Easton, BethlehemLehigh, NorthamptonAll year92 51 143 
 Bucks CountyBucksAll year102 71 173 
 Chester, Radnor, EssingtonDelawareAll year109 51 160 
 ErieErie1/1 - 5/3185 46 131 
   6/1 - 8/3197 46 143 
   9/1 - 12/3185 46 131 
 GettysburgAdams1/1 - 3/3182 51 133 
   4/1 - 10/31103 51 154 
   11/1 - 12/3182 51 133 
 HarrisburgDauphin (except City of Hershey)All year103 51 154 
 HersheyCity of Hershey1/1 - 5/3199 56 155 
   6/1 - 8/31180 56 236 
   9/1 - 12/3199 56 155 
 LancasterLancasterAll year99 56 155 
 Malvern, Frazer, BerwynChesterAll year126 51 177 
 MechanicsburgCumberlandAll year88 56 144 
 Montgomery CountyMontgomeryAll year128 66 194 
 PhiladelphiaPhiladelphia1/1 - 8/31153 66 219 
   9/1 - 11/30170 66 236 
   12/1 - 12/31153 66 219 
 PittsburghAlleghenyAll year119 71 190 
 ReadingBerksAll year96 56 152 
 ScrantonLackawannaAll year83 56 139 
 State CollegeCentreAll year92 56 148 
RIBristolBristol1/1 - 3/3170 46 116 
   4/1 - 9/30139 71 210 
   10/1 - 12/3170 46 116 
 East Greenwich, Warwick, North KingstownKent, WashingtonAll year96 56 152 
 Jamestown, Middletown,Newport1/1 - 4/30104 71 175 
 Newport 5/1 - 10/31166 71 237 
   11/1 - 12/31104 71 175 
 ProvidenceProvidenceAll year139 71 210 
SCAikenAikenAll year86 46 132 
 CharlestonCharleston, Berkeley, DorchesterAll year142 56 198 
 ColumbiaRichland, LexingtonAll year93 51 144 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
SCGreenvilleGreenvilleAll year$ 92 $56 $148 
 Hilton HeadBeaufort1/1 - 3/3193 61 154 
   4/1 - 8/31142 61 203 
   9/1 - 10/31115 61 176 
   11/1 - 12/3193 61 154 
 Myrtle BeachHorry1/1 - 2/2870 51 121 
   3/1 - 5/3194 51 145 
   6/1 - 8/31132 51 183 
   9/1 - 10/3184 51 135 
   11/1 - 12/3170 51 121 
SDHot SpringsFall River, Custer1/1 - 5/3170 46 116 
   6/1 - 8/3194 46 140 
   9/1 - 12/3170 46 116 
 Rapid CityPennington1/1 - 5/3170 51 121 
   6/1 - 8/31118 51 169 
   9/1 - 12/3170 51 121 
 Sturgis, SpearfishMeade, Butte, Lawrence1/1 - 4/3070 51 121 
   5/1 - 8/3199 51 150 
   9/1 - 12/3170 51 121 
TNBrentwood, FranklinWilliamsonAll year102 56 158 
 ChattanoogaHamiltonAll year87 56 143 
 KnoxvilleKnoxAll year84 56 140 
 MemphisShelbyAll year100 61 161 
 NashvilleDavidsonAll year119 66 185 
 Oak RidgeAndersonAll year90 46 136 
TXArlington, Fort Worth, GrapevineTarrant; City limits of GrapevineAll year151 56 207 
 AustinTravis1/1 - 8/31115 71 186 
   9/1 - 10/31121 71 192 
   11/1 - 12/31115 71 186 
 BeaumontJeffersonAll year93 51 144 
 College StationBrazosAll year93 56 149 
 Corpus ChristiNuecesAll year90 51 141 
 DallasDallas; City of Dallas1/1 - 3/31122 71 193 
   4/1 - 12/31117 71 188 
 El PasoEl PasoAll year91 51 142 
 GalvestonGalveston1/1 - 5/31108 56 164 
   6/1 - 7/31128 56 184 
   8/1 - 12/31108 56 164 
 HoustonMontgomery, Fort Bend, Harris; L.B. Johnson Space CenterAll year118 71 189 
 Hunt CountyHuntAll year87 51 138 
 LaredoWebbAll year85 56 141 
 McAllenHidalgoAll year89 56 145 
 MidlandMidland1/1 - 3/3170 46 116 
   4/1 - 9/3090 51 141 
   10/1 - 12/3170 46 116 
 PlanoCollinAll year116 61 177 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
TXRound RockWilliamsonAll year$ 97 $51 $148 
 San AntonioBexarAll year117 66 183 
 South Padre IslandCameron1/1 - 5/3183 56 139 
   6/1 - 7/31107 56 163 
   8/1 - 12/3183 56 139 
 WacoMcLennanAll year88 51 139 
UTPark CitySummit1/1 - 3/31157 71 228 
   4/1 - 12/3196 71 167 
 ProvoUtahAll year88 51 139 
 Salt Lake CitySalt Lake, TooeleAll year106 61 167 
VACities of Alexandria, 1/1 - 2/28207 71 278 
 Fairfax, and Falls 3/1 - 6/30226 71 297 
 Church; Counties of 7/1 - 8/31170 71 241 
 Arlington and Fairfax 9/1 - 10/31
11/1 - 12/31
229
207
 71
71
 300
278
 
 AbingdonWashingtonAll year82 46 128 
 BlacksburgMontgomeryAll year98 46 144 
 CharlottesvilleAlbemarle, Greene; City of CharlottesvilleAll year112 56 168 
 Chesapeake, SuffolkCity of Chesapeake, City of Suffolk1/1 - 5/3187 56 143 
   6/1 - 8/31103 56 159 
   9/1 - 12/3187 56 143 
 Chesterfield, Henrico CountiesChesterfield, HenricoAll year92 51 143 
 FredericksburgSpotsylvania; City of FredericksburgAll year78 56 134 
 Hampton City, Newport NewsHampton City, City of Newport NewsAll year80 56 136 
 James City andJames City and York Counties; City of1/1 - 3/3172 51 123 
 York Counties;Williamsburg4/1 - 8/3194 51 145 
 Williamsburg 9/1 - 12/3172 51 123 
 Loudoun CountyLoudounAll year135 61 196 
 LynchburgCampbell; City of LynchburgAll year83 51 134 
 ManassasCity of ManassasAll year93 46 139 
 Norfolk, PortsmouthCity of Norfolk, City of PortsmouthAll year95 61 156 
 Richmond CityCity of RichmondAll year125 66 191 
 RoanokeCity limits of RoanokeAll year103 51 154 
 Stafford, Prince William CountiesStafford, Prince WilliamAll year95 46 141 
 Virginia BeachCity of Virginia Beach1/1 - 5/3189 56 145 
   6/1 - 8/31148 56 204 
   9/1 - 12/3189 56 145 
 Wallops IslandAccomack1/1 - 6/3087 56 143 
   7/1 - 8/31128 56 184 
   9/1 - 12/3187 56 143 
 WarrentonFauquierAll year101 46 147 
VTBurlington, St. AlbansChittenden, Franklin1/1 - 4/3093 66 159 
   5/1 - 10/31112 66 178 
   11/1 - 12/3193 66 159 
 ManchesterBenningtonAll year93 71 164 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
VTMiddleburyAddisonAll year$116 $61 $177 
 MontpelierWashingtonAll year101 61 162 
 StoweLamoille1/1 - 3/31132 71 203 
   4/1 - 5/31105 71 176 
   6/1 - 12/31132 71 203 
 White River JunctionWindsor1/1 - 2/28102 56 158 
   3/1 - 5/3189 56 145 
   6/1 - 12/31102 56 158 
WAAnacortes, Coupeville, Oak HarborSan Juan, Skagit, IslandAll year90 61 151 
 BremertonKitsapAll year83 66 149 
 Everett, LynnwoodSnohomishAll year100 61 161 
 Ocean ShoresGrays Harbor1/1 - 6/3090 51 141 
   7/1 - 8/31111 51 162 
   9/1 - 12/3190 51 141 
 Olympia, TumwaterThurstonAll year89 61 150 
 Port Angeles, PortClallam, Jefferson1/1 - 6/3098 61 159 
 Townsend 7/1 - 8/31142 61 203 
   9/1 - 12/3198 61 159 
 SeattleKingAll year159 71 230 
 SpokaneSpokaneAll year85 61 146 
 TacomaPierceAll year113 61 174 
 VancouverClark, Cowlitz, SkamaniaAll year125 56 181 
WIAppletonOutagamieAll year84 46 130 
 Brookfield, RacineWaukesha, RacineAll year95 56 151 
 Green BayBrownAll year78 51 129 
 Lake GenevaWalworth1/1 - 4/3089 51 140 
   5/1 - 9/30132 51 183 
   10/1 - 12/3189 51 140 
 MadisonDaneAll year93 56 149 
 MilwaukeeMilwaukeeAll year104 61 165 
 SheboyganSheboyganAll year84 51 135 
 Sturgeon BayDoor1/1 - 6/3070 56 126 
   7/1 - 9/3089 56 145 
   10/1 - 12/3170 56 126 
 Wisconsin DellsColumbia1/1 - 6/3070 61 131 
   7/1 - 8/3189 61 150 
   9/1 - 12/3170 61 131 
WVCharlestonKanawhaAll year101 51 152 
 MorgantownMonongaliaAll year85 46 131 
 ShepherdstownJeffersonAll year81 51 132 
 WheelingOhioAll year99 46 145 
WYCodyPark1/1 - 5/3182 51 133 
   6/1 - 9/30125 51 176 
   10/1 - 12/3182 51 133 
 Evanston, Rock SpringsUinta, SweetwaterAll year85 51 136 
Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
WYGilletteCampbell1/1 - 5/31$ 98 $51 $149 
   6/1 - 8/31123 51 174 
   9/1 - 12/3198 51 149 
 Jackson, PinedaleTeton, Sublette1/1 - 6/30131 56 187 
   7/1 - 8/31174 56 230 
   9/1 - 11/30109 56 165 
   12/1 - 12/31131 56 187 
 SheridanSheridan1/1 - 5/3174 56 130 
   6/1 - 8/3193 56 149 
   9/1 - 12/3174 56 130 
1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2010, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2010 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2010. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2010, through December 31, 2010. 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, 2010 – September 30, 2011)1
Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ALBirminghamJefferson, ShelbyAll year$ 88 $56 $144 
 Gulf ShoresBaldwin1/1 - 5/31101 51 152 
   6/1 - 7/31126 51 177 
   8/1 - 12/31101 51 152 
 HuntsvilleMadison, LimestoneAll year86 51 137 
 MobileMobile1/1 - 2/2898 51 149 
   3/1 - 12/3190 51 141 
ARHot SpringsGarlandAll year101 46 147 
 Little RockPulaskiAll year88 61 149 
AZGrand Canyon, FlagstaffCoconino (except city limits of Sedona), Yavapai1/1 - 2/2877 66 143 
   3/1 - 10/3195 66 161 
   11/1 - 12/3177 66 143 
 KayentaNavajo1/1 - 4/3077 46 123 
   5/1 - 9/3089 46 135 
   10/1 - 12/3177 46 123 
 Phoenix, ScottsdaleMaricopa1/1 - 5/31126 71 197 
   6/1 - 8/3181 71 152 
   9/1 - 12/31106 71 177 
 SedonaCity limits of Sedona1/1 - 2/28129 66 195 
   3/1 - 4/30145 66 211 
   5/1 - 12/31129 66 195 
 Sierra VistaCochiseAll year81 46 127 
 TucsonPima1/1 - 1/3193 56 149 
   2/1 - 5/31111 56 167 
   6/1 - 8/3177 56 133 
   9/1 - 12/3193 56 149 
 YumaYumaAll year81 46 127 
CAAntioch, Brentwood, ConcordContra CostaAll year101 66 167 
 Barstow, Ontario, VictorvilleSan BernardinoAll year83 56 139 
 Benicia, Dixon, FairfieldSolanoAll year84 56 140 
 Death ValleyInyoAll year92 46 138 
 Eureka, Arcata,Humboldt1/1 - 5/3182 61 143 
 McKinleyville 6/1 - 8/3192 61 153 
   9/1 - 12/3182 61 143 
 FresnoFresnoAll year91 61 152 
 Los AngelesLos Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFBAll year123 71 194 
 Mammoth LakesMonoAll year116 61 177 
Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
CAMill Valley, San Rafael, NovatoMarinAll year$106 $56 $162 
 ModestoStanislausAll year85 51 136 
 MontereyMonterey1/1 - 6/30126 71 197 
   7/1 - 8/31152 71 223 
   9/1 - 12/31126 71 197 
 NapaNapa1/1 - 3/31107 66 173 
   4/1 - 11/30142 66 208 
   12/1 - 12/31107 66 173 
 OakhurstMadera1/1 - 4/3078 56 134 
   5/1 - 8/3192 56 148 
   9/1 - 12/3178 56 134 
 OaklandAlamedaAll year94 61 155 
 Palm SpringsRiverside1/1 - 4/30120 71 191 
   5/1 - 8/3190 71 161 
   9/1 - 12/31104 71 175 
 Point Arena, GualalaMendocinoAll year88 66 154 
 ReddingShastaAll year87 61 148 
 SacramentoSacramentoAll year101 61 162 
 San DiegoSan DiegoAll year131 71 202 
 San FranciscoSan Francisco1/1 - 8/31142 71 213 
   9/1 - 10/31174 71 245 
   11/1 - 12/31142 71 213 
 San Luis ObispoSan Luis Obispo1/1 - 6/30104 66 170 
   7/1 - 8/31121 66 187 
   9/1 - 12/31104 66 170 
 San Mateo, Foster City, BelmontSan MateoAll year108 61 169 
 Santa BarbaraSanta Barbara1/1 - 6/30143 66 209 
   7/1 - 8/31172 66 238 
   9/1 - 12/31143 66 209 
 Santa CruzSanta CruzAll year93 66 159 
 Santa MonicaCity limits of Santa MonicaAll year180 71 251 
 Santa RosaSonomaAll year109 61 170 
 South Lake TahoeEl DoradoAll year125 71 196 
 StocktonSan JoaquinAll year80 56 136 
 Sunnyvale, Palo Alto, San JoseSanta ClaraAll year116 56 172 
 Tahoe CityPlacerAll year87 61 148 
 TruckeeNevada1/1 - 2/28113 71 184 
   3/1 - 11/3096 71 167 
   12/1 - 12/31113 71 184 
 Visalia, LemooreTulare, KingsAll year83 61 144 
 West SacramentoYoloAll year91 51 142 
 Yosemite NationalMariposa1/1 - 5/31129 71 200 
 Park 6/1 - 8/31162 71 233 
   9/1 - 12/31129 71 200 
Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
COAspenPitkin1/1 - 3/31$202 $71 $273 
   4/1 - 5/31107 71 178 
   6/1 - 8/31143 71 214 
   9/1 - 11/30103 71 174 
   12/1 - 12/31202 71 273 
 Boulder, BroomfieldBoulder, BroomfieldAll year104 61 165 
 Colorado SpringsEl PasoAll year84 66 150 
 CortezMontezuma1/1 - 5/3187 51 138 
   6/1 - 8/31105 51 156 
   9/1 - 12/3187 51 138 
 Crested Butte, GunnisonGunnison1/1 - 3/3182 51 133 
   4/1 - 5/3177 51 128 
   6/1 - 8/3195 51 146 
   9/1 - 12/3182 51 133 
 Denver, AuroraDenver, Adams, Arapahoe, and JeffersonAll year141 66 207 
 Douglas CountyDouglasAll year101 61 162 
 DurangoLa Plata1/1 - 5/3193 61 154 
   6/1 - 9/30128 61 189 
   10/1 - 12/3193 61 154 
 Fort Collins, LovelandLarimerAll year84 56 140 
 Glenwood Springs, Grand JunctionGarfield, MesaAll year86 51 137 
 MontroseMontrose1/1 - 5/3179 56 135 
   6/1 - 9/3094 56 150 
   10/1 - 12/3179 56 135 
 Silverthorne,Summit1/1 - 3/31147 56 203 
 Breckenridge 4/1 - 11/3093 56 149 
   12/1 - 12/31147 56 203 
 Steamboat SpringsRoutt1/1 - 3/31179 56 235 
   4/1 - 11/30103 56 159 
   12/1 - 12/31179 56 235 
 TellurideSan Miguel1/1 - 3/31141 71 212 
   4/1 - 5/3193 71 164 
   6/1 - 9/30124 71 195 
   10/1 - 11/3094 71 165 
   12/1 - 12/31141 71 212 
 VailEagle1/1 - 3/31261 71 332 
   4/1 - 8/31130 71 201 
   9/1 - 11/30105 71 176 
   12/1 - 12/31261 71 332 
CTBridgeport, DanburyFairfieldAll year114 71 185 
 Cromwell, Old SaybrookMiddlesexAll year83 61 144 
 HartfordHartfordAll year106 56 162 
 Lakeville, SalisburyLitchfieldAll year93 66 159 
 New HavenNew HavenAll year92 61 153 
 New London, GrotonNew LondonAll year98 61 159 
Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2 County and/or Other Defined Location3,4 Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
DCDistrict of ColumbiaWashington, DC (also the cities of Alexandria,1/1 - 2/28$181 $71 $252 
  Fairfax, and Falls Church, and the counties of3/1 - 6/30211 71 282 
  Arlington and Fairfax, in Virginia; and the counties7/1 - 8/31157 71 228 
  of Montgomery and Prince George's in Maryland)9/1 - 10/31211 71 282 
  (see also Maryland and Virginia)11/1 - 12/31181 71 252 
DEDoverKent1/1 - 4/3077 46 123 
   5/1 - 9/3092 46 138 
   10/1 - 12/3177 46 123 
 LewesSussex1/1 - 6/3082 46 128 
   7/1 - 8/31123 46 169 
   9/1 - 12/3182 46 128 
 WilmingtonNew CastleAll year109 56 165 
FLAltamonte SpringsSeminoleAll year80 61 141 
 Boca Raton, DelrayPalm Beach1/1 - 4/30111 71 182 
 Beach, Jupiter 5/1 - 12/3182 71 153 
 BradentonManatee1/1 - 4/30100 56 156 
   5/1 - 12/3184 56 140 
 Cocoa BeachBrevardAll year99 51 150 
 Daytona BeachVolusia1/1 - 1/3184 51 135 
   2/1 - 7/31107 51 158 
   8/1 - 12/3184 51 135 
 Fort LauderdaleBroward1/1 - 2/28173 71 244 
   3/1 - 5/31149 71 220 
   6/1 - 9/30103 71 174 
   10/1 - 12/31124 71 195 
 Fort MyersLee1/1 - 4/30115 56 171 
   5/1 - 12/3187 56 143 
 Fort Walton Beach,Okaloosa, Walton1/1 - 2/2878 51 129 
 DeFuniak Springs 3/1 - 5/31126 51 177 
   6/1 - 7/31164 51 215 
   8/1 - 10/31112 51 163 
   11/1 - 12/3178 51 129 
 GainesvilleAlachuaAll year89 51 140 
 Gulf BreezeSanta Rosa1/1 - 2/2892 51 143 
   3/1 - 5/31114 51 165 
   6/1 - 8/31140 51 191