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IRS.gov Website
Publication 1542
taxmap/pubs/p1542-001.htm#en_us_publink100098051

Per Diem Rate Tables(p4)

rule
Table 1. Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 – September 30, 2011)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
MDCounties of Montgomery and Prince George's All year
Table 1. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $233 Rate
MDBaltimoreBaltimore 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 1 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 1 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 2. Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)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 $242 Rate
AZSedonaCity 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
 Yosemite National ParkMariposa6/1 - 8/31
COAspenPitkin1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
 Denver, AuroraDenver, Adams, Arapahoe, JeffersonAll year
 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, Lake4/1 - 9/30
10/1 - 11/30
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, 2011) (Continued)
Per Diem LocalityEffective Date of
StateKey CityCounty and/or Other Defined Location $242 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
 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
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 2012
must continue to use the high-low substantiation method for the remainder
of calendar year 2012 for that employee. For travel on or after October 1, 2012, and before January 1, 2013, 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 2011-47 and Notice 2011-81, 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 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42.
Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2010 – September 30, 2011)1
Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ALBirminghamJefferson, ShelbyAll year$ 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 BernardinoBefore 4/01/1183 56 139 
   After 3/31/1199 56 155 
 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 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective 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 FranciscoBefore 1/1/11:      
   10/1 - 10/31174 71 245 
   11/1 - 12/31142 71 213 
   After 12/31/10:      
   1/1 - 3/31142 71 213 
   4/1 - 8/31150 71 221 
   9/1 - 12/31180 71 251 
 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 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective 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 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective 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 
   9/1 - 12/3192 51 143 
 Jacksonville, Jacksonville Beach, Mayport Naval StationDuval, Nassau; City of JacksonvilleAll year82 51 133 
 Key WestMonroe1/1 - 1/31193 71 264 
   2/1 - 4/30209 71 280 
   5/1 - 11/30145 71 216 
   12/1 - 12/31193 71 264 
 KissimmeeOsceola1/1 - 5/3184 46 130 
   6/1 - 8/3177 46 123 
   9/1 - 12/3184 46 130 
 LakelandPolkAll year81 46 127 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
FLMiamiMiami-Dade1/1 - 3/31$151 $66 $217 
   4/1 - 5/31128 66 194 
   6/1 - 11/30104 66 170 
   12/1 - 12/31151 66 217 
 NaplesCollier1/1 - 4/30155 61 216 
   5/1 - 9/30101 61 162 
   10/1 - 12/31111 61 172 
 OrlandoOrange1/1 - 5/31104 56 160 
   6/1 - 12/3190 56 146 
 Panama CityBay1/1 - 2/2877 51 128 
   3/1 - 7/31110 51 161 
   8/1 - 12/3177 51 128 
 Pensacola, Pensacola BeachEscambiaAll year103 46 149 
 Punta GordaCharlotte1/1 - 1/3177 51 128 
   2/1 - 4/3088 51 139 
   5/1 - 12/3177 51 128 
 SarasotaSarasota1/1 - 4/30110 56 166 
   5/1 - 12/3186 56 142 
 SebringHighlands1/1 - 3/31123 46 169 
   4/1 - 12/3182 46 128 
 St. AugustineSt. JohnsAll year97 56 153 
 StuartMartin1/1 - 4/30102 51 153 
   5/1 - 12/3182 51 133 
 TallahasseeLeonAll year87 46 133 
 Tampa, St. PetersburgPinellas, Hillsborough1/1 - 4/30108 51 159 
   5/1 - 12/3192 51 143 
 Vero BeachIndian River1/1 - 1/3183 51 134 
   2/1 - 3/3199 51 150 
   4/1 - 12/3183 51 134 
GAAthensClarkeAll year93 46 139 
 AtlantaFulton, DeKalb, CobbAll year132 56 188 
 AugustaRichmondAll year84 51 135 
 ColumbusMuscogeeAll year85 46 131 
 Jekyll Island, BrunswickGlynn1/1 - 3/3192 56 148 
   4/1 - 11/30136 56 192 
   12/1 - 12/3192 56 148 
 SavannahChathamAll year97 56 153 
IACedar RapidsLinnAll year81 51 132 
 Des MoinesPolkAll year83 51 134 
 West Des MoinesDallasAll year95 51 146 
IDBonner's Ferry,Boundary, Bonner, Shoshone1/1 - 6/3077 61 138 
 Sandpoint 7/1 - 8/3199 61 160 
   9/1 - 12/3177 61 138 
 Coeur d'AleneKootenai1/1 - 5/3177 61 138 
   6/1 - 8/31105 61 166 
   9/1 - 12/3177 61 138 
 Driggs, Idaho FallsTeton, Bonneville, FremontAll year78 46 124 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
IDSun Valley, KetchumBlaine1/1 - 5/31$ 79 $71 $150 
   6/1 - 8/3195 71 166 
   9/1 - 12/3179 71 150 
ILBolingbrook, Romeoville, LemontWillAll year82 51 133 
 ChicagoCook, Lake1/1 - 3/31128 71 199 
   4/1 - 6/30166 71 237 
   7/1 - 8/31146 71 217 
   9/1 - 11/30173 71 244 
   12/1 - 12/31128 71 199 
 Oakbrook TerraceDuPageAll year92 61 153 
 O'Fallon, FairviewBond, Calhoun, Clinton, Jersey, Macoupin,All year105 56 161 
 Heights, CollinsvilleMadison, Monroe, St. Clair       
 SpringfieldSangamonAll year82 56 138 
INBloomingtonMonroeAll year91 56 147 
 Fort WayneAllenAll year81 56 137 
 Hammond, Munster, MerrillvilleLakeAll year85 46 131 
 Indianapolis, CarmelMarion, Hamilton; Fort Benjamin HarrisonAll year91 61 152 
 LafayetteTippecanoeAll year80 51 131 
 South BendSt. JosephAll year87 56 143 
 Valparaiso, Burlington BeachPorterAll year79 51 130 
KSKansas City, Overland ParkWyandotte, Johnson, LeavenworthAll year99 61 160 
 WichitaSedgwickAll year89 56 145 
KYBoone CountyBooneAll year88 51 139 
 Kenton CountyKentonAll year115 56 171 
 LexingtonFayetteAll year89 61 150 
 LouisvilleJefferson1/1 - 5/31101 61 162 
   6/1 - 8/3195 61 156 
   9/1 - 12/31101 61 162 
LABaton RougeEast Baton Rouge ParishAll year96 56 152 
 Covington, SlidellSt. Tammany ParishAll year88 56 144 
 LafayetteLafayette Consolidated GovernmentAll year87 56 143 
 Lake CharlesCalcasieu ParishAll year79 61 140 
 New OrleansOrleans, Jefferson, Plaquemines, and1/1 - 6/30131 71 202 
  St. Bernard Parishes7/1 - 9/3098 71 169 
   10/1 - 12/31131 71 202 
MAAndoverEssexAll year83 56 139 
 Boston, CambridgeSuffolk; City of Cambridge1/1 - 3/31154 71 225 
   4/1 - 6/30190 71 261 
   7/1 - 8/31171 71 242 
   9/1 - 10/31206 71 277 
   11/1 - 12/31154 71 225 
 Burlington, WoburnMiddlesex less the city of CambridgeAll year108 71 179 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MAFalmouthCity limits of Falmouth1/1 - 4/30$ 95 $51 $146 
   5/1 - 6/30107 51 158 
   7/1 - 8/31161 51 212 
   9/1 - 12/3195 51 146 
 HyannisBarnstable less the city of Falmouth1/1 - 6/3085 56 141 
   7/1 - 8/31123 56 179 
   9/1 - 12/3185 56 141 
 Martha's VineyardDukes1/1 - 6/30114 71 185 
   7/1 - 8/31201 71 272 
   9/1 - 12/31114 71 185 
 NantucketNantucket1/1 - 5/31128 61 189 
   6/1 - 9/30243 61 304 
   10/1 - 12/31128 61 189 
 NorthamptonHampshireAll year92 56 148 
 PittsfieldBerkshire1/1 - 6/30107 61 168 
   7/1 - 8/31126 61 187 
   9/1 - 12/31107 61 168 
 Plymouth, Taunton, New BedfordPlymouth, BristolAll year88 56 144 
 QuincyNorfolkAll year114 51 165 
 SpringfieldHampdenAll year93 51 144 
 WorcesterWorcesterAll year90 61 151 
MDCounties of Montgomery 1/1 - 2/28181 71 252 
 and Prince George's 3/1 - 6/30211 71 282 
   7/1 - 8/31157 71 228 
   9/1 - 10/31211 71 282 
   11/1 - 12/31181 71 252 
 Aberdeen, Bel Air, BelcampHarfordAll year84 56 140 
 AnnapolisAnne Arundel1/1 - 4/30100 61 161 
   5/1 - 10/31114 61 175 
   11/1 - 12/31100 61 161 
 Baltimore CityBaltimore City1/1 - 2/28121 71 192 
   3/1 - 11/30144 71 215 
   12/1 - 12/31121 71 192 
 Baltimore CountyBaltimoreAll year99 61 160 
 Cambridge, St. MichaelsDorchester, Talbot1/1 - 3/31101 61 162 
   4/1 - 5/31119 61 180 
   6/1 - 8/31170 61 231 
   9/1 - 10/31131 61 192 
   11/1 - 12/31101 61 162 
 CentrevilleQueen AnneAll year103 51 154 
 ColumbiaHowardAll year105 61 166 
 FrederickFrederickAll year92 56 148 
 HagerstownWashingtonAll year78 56 134 
 La Plata, Indian HeadCharlesAll year84 51 135 
 Lexington Park, Leonardtown, LusbySt. Mary's, CalvertAll year102 61 163 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MDOcean CityWorcester1/1 - 3/31$ 77 $71 $148 
   4/1 - 5/3188 71 159 
   6/1 - 8/31192 71 263 
   9/1 - 10/31105 71 176 
   11/1 - 12/3177 71 148 
MEBar HarborHancock1/1 - 6/3086 61 147 
   7/1 - 8/31140 61 201 
   9/1 - 10/31112 61 173 
   11/1 - 12/3186 61 147 
 Kennebunk, Kittery,York1/1 - 3/3177 56 133 
 Sanford 4/1 - 6/3086 56 142 
   7/1 - 8/31122 56 178 
   9/1 - 10/3196 56 152 
   11/1 - 12/3177 56 133 
 PortlandCumberland, Sagadahoc1/1 - 6/3089 56 145 
   7/1 - 9/30109 56 165 
   10/1 - 12/3189 56 145 
 RockportKnox1/1 - 6/3080 56 136 
   7/1 - 9/30106 56 162 
   10/1 - 12/3180 56 136 
MIAnn ArborWashtenawAll year87 56 143 
 DetroitWayneAll year95 56 151 
 East Lansing, LansingIngham, EatonAll year82 51 133 
 Grand RapidsKentAll year81 51 132 
 HollandOttawaAll year81 56 137 
 Kalamazoo, Battle CreekKalamazoo, CalhounAll year87 51 138 
 MidlandMidlandAll year90 46 136 
 MuskegonMuskegon1/1 - 5/3177 46 123 
   6/1 - 8/31101 46 147 
   9/1 - 12/3177 46 123 
 PetoskeyEmmet1/1 - 6/3077 51 128 
   7/1 - 8/3199 51 150 
   9/1 - 12/3177 51 128 
 Pontiac, Auburn HillsOaklandAll year87 56 143 
 South HavenVan Buren1/1 - 5/3177 56 133 
   6/1 - 8/3189 56 145 
   9/1 - 12/3177 56 133 
 Traverse City, LelandGrand Traverse, Leelanau1/1 - 6/3077 51 128 
   7/1 - 8/31109 51 160 
   9/1 - 12/3177 51 128 
MNDuluthSt. Louis1/1 - 5/3180 56 136 
   6/1 - 10/3199 56 155 
   11/1 - 12/3180 56 136 
 Eagan, Burnsville, Mendota HeightsDakotaAll year82 56 138 
 Minneapolis, St. PaulHennepin, RamseyAll year120 71 191 
 RochesterOlmstedAll year95 51 146 
MOColumbiaBooneAll Year78 51 129 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
MOKansas CityJackson, Clay, Cass, PlatteAll year$ 99 $61 $160 
 St. LouisSt. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis CityAll year105 66 171 
 St. RobertPulaskiAll year78 46 124 
MSGulfport, BiloxiHarrisonAll year82 56 138 
 HattiesburgForrest, LamarAll year85 51 136 
 OxfordLafayette CountyBefore 4/01/1177 46 123 
   After 3/31/1196 51 147 
 RobinsonvilleTunicaAll year82 51 133 
 SouthavenDesotoAll year88 46 134 
 StarkvilleOktibbehaAll year91 46 137 
MTBig Sky, WestGallatin1/1 - 5/3180 61 141 
 Yellowstone 6/1 - 8/31105 61 166 
   9/1 - 12/3180 61 141 
 ButteSilver BowAll year86 51 137 
 HelenaLewis and ClarkAll year81 56 137 
 Missoula, Polson,Missoula, Lake, Flathead1/1 - 6/3087 51 138 
 Kalispell 7/1 - 8/31104 51 155 
   9/1 - 12/3187 51 138 
NCAshevilleBuncombe1/1 - 6/3081 51 132 
   7/1 - 10/3190 51 141 
   11/1 - 12/3181 51 132 
 Atlantic Beach,Carteret1/1 - 5/3181 56 137 
 Morehead City 6/1 - 8/31110 56 166 
   9/1 - 12/3181 56 137 
 Chapel HillOrangeAll year86 56 142 
 CharlotteMecklenburgAll year95 51 146 
 DurhamDurhamAll year89 51 140 
 FayettevilleCumberlandAll year91 51 142 
 GreensboroGuilfordAll year85 56 141 
 GreenvillePittAll year79 51 130 
 Kill DevilDare1/1 - 5/3190 61 151 
   6/1 - 8/31143 61 204 
   9/1 - 12/3190 61 151 
 New Bern, HavelockCravenAll year94 46 140 
 RaleighWakeAll year90 66 156 
 WilmingtonNew HanoverAll year97 56 153 
 Winston-SalemForsythAll year83 56 139 
NDThe standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
NEOmahaDouglas1/1 - 4/3093 61 154 
   5/1 - 6/30104 61 165 
   7/1 - 12/3193 61 154 
NHConcordMerrimack1/1 - 5/3182 51 133 
   6/1 - 9/3092 51 143 
   10/1 - 12/3182 51 133 
 ConwayCarroll1/1 - 2/28116 61 177 
   3/1 - 6/30102 61 163 
   7/1 - 8/31141 61 202 
   9/1 - 12/31116 61 177 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NHDurhamStraffordAll year$ 94 $46 $140 
 LaconiaBelknap1/1 - 5/3185 51 136 
   6/1 - 10/31101 51 152 
   11/1 - 12/3185 51 136 
 Lebanon, Lincoln, West LebanonGrafton, SullivanAll year101 56 157 
 ManchesterHillsboroughAll year86 56 142 
 PortsmouthRockingham1/1 - 6/30102 61 163 
   7/1 - 9/30126 61 187 
   10/1 - 12/31102 61 163 
NJAtlantic City, CapeAtlantic, Cape May1/1 - 3/3187 66 153 
 May, Ocean City 4/1 - 12/31100 66 166 
 Belle MeadSomersetAll year116 56 172 
 Cherry Hill, MoorestownCamden, BurlingtonAll year92 61 153 
 Eatontown, FreeholdMonmouthAll year110 56 166 
 Edison, PiscatawayMiddlesexAll year109 51 160 
 FlemingtonHunterdonAll year107 61 168 
 NewarkBergen, Essex, Hudson, PassaicAll year116 61 177 
 ParsippanyMorrisAll year125 56 181 
 Princeton, TrentonMercerAll year126 61 187 
 Springfield, Cranford, New ProvidenceUnionAll year94 56 150 
 Toms RiverOcean1/1 - 5/3178 51 129 
   6/1 - 8/3199 51 150 
   9/1 - 12/3178 51 129 
NMAlbuquerqueBernalilloAll year81 56 137 
 Las CrucesDona AnaAll year79 56 135 
 Los AlamosLos AlamosAll year86 51 137 
 Santa FeSanta Fe1/1 - 6/3082 71 153 
   7/1 - 10/31100 71 171 
   11/1 - 12/3182 71 153 
 TaosTaosAll year87 66 153 
NVIncline Village,Washoe1/1 - 6/3098 51 149 
 Reno, Sparks 7/1 - 8/31123 51 174 
   9/1 - 12/3198 51 149 
 Las VegasClarkAll year93 71 164 
 Stateline, Carson CityDouglas, Carson CityAll year93 61 154 
NYAlbanyAlbanyAll year104 61 165 
 Binghamton, OwegoBroome, TiogaAll year90 46 136 
 BuffaloErieAll year98 56 154 
 Floral Park, Garden City, Great NeckNassauAll year143 66 209 
 Glens FallsWarren1/1 - 6/3092 66 158 
   7/1 - 8/31133 66 199 
   9/1 - 12/3192 66 158 
 Ithaca, Waterloo, RomulusTompkins, SenecaAll year114 46 160 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
NYKingstonUlsterAll year$101 $66 $167 
 Lake PlacidEssex1/1 - 2/28124 61 185 
   3/1 - 6/3099 61 160 
   7/1 - 8/31145 61 206 
   9/1 - 11/30103 61 164 
   12/1 - 12/31124 61 185 
 Manhattan (includesBronx, Kings, New York, Queens, RichmondBefore 1/1/11:      
 the boroughs of 10/1 - 12/31269 71 340 
 Manhattan, Brooklyn After 12/31/10:      
 the Bronx, Queens, and Staten Island) 1/1 - 3/31192 71 263 
   4/1 - 5/31212 71 283 
   6/1 - 8/31224 71 295 
   9/1 - 12/31295 71 366 
 Niagara FallsNiagara1/1 - 5/3177 51 128 
   6/1 - 8/31100 51 151 
   9/1 - 12/3177 51 128 
 Nyack, PalisadesRocklandAll year103 61 164 
 PoughkeepsieDutchessAll year95 66 161 
 Riverhead,Suffolk1/1 - 5/31114 71 185 
 Ronkonkoma, Melville 6/1 - 8/31137 71 208 
   9/1 - 12/31114 71 185 
 RochesterMonroeAll year96 51 147 
 Saratoga Springs,Saratoga, Schenectady1/1 - 6/30104 56 160 
 Schenectady 7/1 - 8/31151 56 207 
   9/1 - 12/31104 56 160 
 Syracuse, OswegoOnondaga, OswegoAll year93 56 149 
 Tarrytown, White Plains, New RochelleWestchesterAll year142 71 213 
 TroyRensselaerAll year94 51 145 
 West PointOrangeAll year109 51 160 
OHAkronSummitAll year85 51 136 
 CantonStarkAll year88 51 139 
 CincinnatiHamilton, ClermontAll year115 56 171 
 ClevelandCuyahogaAll year102 56 158 
 ColumbusFranklinAll year94 56 150 
 Dayton, FairbornGreene, Darke, MontgomeryAll year81 56 137 
 HamiltonButler, WarrenAll year92 51 143 
 MentorLakeAll year88 46 134 
 RittmanWayne, MedinaAll year87 51 138 
 Sandusky, BellevueErie, Huron1/1 - 5/3177 46 123 
   6/1 - 8/3183 46 129 
   9/1 - 12/3177 46 123 
 YoungstownMahoning, TrumbullAll year82 51 133 
OKOklahoma CityOklahomaAll year82 66 148 
 TulsaTulsa, Creek, Osage, RogersAll year80 61 141 
ORAshland, Crater LakeJackson, KlamathAll year80 56 136 
 BeavertonWashingtonAll year90 51 141 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
ORBendDeschutes1/1 - 6/30$ 88 $61 $149 
   7/1 - 8/31110 61 171 
   9/1 - 12/3188 61 149 
 ClackamasClackamasAll year87 61 148 
 Eugene, FlorenceLaneAll year97 51 148 
 Lincoln CityLincoln1/1 - 6/3083 56 139 
   7/1 - 8/31104 56 160 
   9/1 - 12/3183 56 139 
 PortlandMultnomahAll year113 66 179 
 SeasideClatsop1/1 - 6/3093 51 144 
   7/1 - 8/31130 51 181 
   9/1 - 12/3193 51 144 
PAAllentown, Easton, BethlehemLehigh, NorthamptonAll year84 51 135 
 Bucks CountyBucksAll year95 71 166 
 Chester, Radnor, EssingtonDelawareAll year96 51 147 
 ErieErieAll year82 46 128 
 GettysburgAdams1/1 - 3/3179 51 130 
   4/1 - 10/3198 51 149 
   11/1 - 12/3179 51 130 
 Harrisburg, HersheyDauphinBefore 1/1/11:      
   10/31 - 12/31106 51 157 
   After 12/31/10:      
   1/1 - 3/31106 51 157 
   3/31 - 5/31107 51 158 
   6/1 - 8/31134 51 185 
   9/1 - 12/31107 51 158 
 LancasterLancasterAll year96 56 152 
 Malvern, Frazer, BerwynChesterAll year116 51 167 
 MechanicsburgCumberlandAll year83 56 139 
 Montgomery CountyMontgomeryAll year115 66 181 
 PhiladelphiaPhiladelphia1/1 - 8/31136 66 202 
   9/1 - 11/30149 66 215 
   12/1 - 12/31136 66 202 
 PittsburghAlleghenyAll year115 71 186 
 ReadingBerksAll year89 56 145 
 ScrantonLackawannaAll year80 56 136 
 State CollegeCentreAll year86 56 142 
RIEast Greenwich, Warwick, North KingstownKent, WashingtonAll year84 56 140 
 Jamestown, Middletown,Newport1/1 - 4/3096 71 167 
 Newport 5/1 - 10/31145 71 216 
   11/1 - 12/3196 71 167 
 Providence, BristolProvidence, BristolAll year122 71 193 
SCAikenAikenAll year81 46 127 
 CharlestonCharleston, Berkeley, DorchesterAll year132 56 188 
 ColumbiaRichland, LexingtonAll year85 51 136 
 GreenvilleGreenvilleAll year82 56 138 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
SCHilton HeadBeaufort1/1 - 3/31$ 87 $61 $148 
   4/1 - 8/31127 61 188 
   9/1 - 10/31104 61 165 
   11/1 - 12/3187 61 148 
 Myrtle BeachHorry1/1 - 3/3177 51 128 
   4/1 - 5/3189 51 140 
   6/1 - 8/31116 51 167 
   9/1 - 10/3180 51 131 
   11/1 - 12/3177 51 128 
SDHot SpringsFall River, Custer1/1 - 5/3177 46 123 
   6/1 - 8/31101 46 147 
   9/1 - 12/3177 46 123 
 Rapid CityPennington1/1 - 5/3177 51 128 
   6/1 - 8/31121 51 172 
   9/1 - 12/3177 51 128 
 Sturgis, SpearfishMeade, Butte, Lawrence1/1 - 5/3177 51 128 
   6/1 - 8/31108 51 159 
   9/1 - 12/3177 51 128 
TNBrentwood, FranklinWilliamsonAll year94 56 150 
 ChattanoogaHamiltonAll year88 56 144 
 KnoxvilleKnoxAll year84 56 140 
 MemphisShelbyAll year96 61 157 
 NashvilleDavidsonAll year110 66 176 
 Oak RidgeAndersonAll year90 46 136 
TXArlington, Fort Worth, GrapevineTarrant; City limits of GrapevineAll year138 56 194 
 AustinTravisAll year104 71 175 
 BeaumontJeffersonAll year86 51 137 
 College StationBrazosAll year93 56 149 
 Corpus ChristiNuecesAll year87 51 138 
 DallasDallas; City of DallasAll year107 71 178 
 El PasoEl PasoAll year88 51 139 
 GalvestonGalveston1/1 - 2/2884 56 140 
   3/1 - 8/31101 56 157 
   9/1 - 12/3184 56 140 
 GreenvilleHuntBefore 4/01/201178 51 129 
   After 3/31/201186 51 137 
 HoustonMontgomery, Fort Bend, Harris; L.B. Johnson Space CenterAll year109 71 180 
 LaredoWebbAll year78 56 134 
 McAllenHidalgoAll year85 56 141 
 MidlandMidlandAll year92 51 143 
 PlanoCollinAll year100 61 161 
 Round RockWilliamsonAll year90 51 141 
 San AntonioBexarAll year106 66 172 
 South Padre IslandCameron1/1 - 5/3185 56 141 
   6/1 - 7/31107 56 163 
   8/1 - 12/3185 56 141 
 WacoMcLennanAll year85 51 136 
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem LocalityComputing Maximum Rate
StateKey City2County and/or Other Defined Location3,4Effective DatesMaximum
Lodging
Rate
M&IE
Rate
Maximum
Per Diem
Rate
UTMoabGrand1/1 - 2/28$77 $56 $133 
   3/1 - 10/3197 56 153 
   11/1 - 12/3177 56 133 
 Park CitySummit1/1 - 3/31153 71 224 
   4/1 - 12/3189 71 160 
 ProvoUtahAll year80 51 131 
 Salt Lake CitySalt Lake, TooeleAll year95 61 156 
VACities of Alexandria, 1/1 - 2/28181 71 252 
 Fairfax, and Falls 3/1 - 6/30211 71 282 
 Church; Counties of 7/1 - 8/31157 71 228 
 Arlington and Fairfax 9/1 - 10/31
11/1 - 12/31
211
181
 71
71
 282
252
 
 AbingdonWashingtonAll year86 46 132 
 BlacksburgMontgomeryAll year95 46 141 
 Bowling GreenCaroline CountyBefore 4/01/201177 46 123 
   After 3/31/201189 56 145 
 CharlottesvilleAlbemarle, Greene; City of CharlottesvilleAll year113 56 169 
 Chesapeake, SuffolkCity of Chesapeake, City of Suffolk1/1 - 5/3178 56 134 
   6/1 - 8/3188 56 144 
   9/1 - 12/3178 56 134 
 Chesterfield, Henrico CountiesChesterfield, HenricoAll year87 51 138 
 FredericksburgStafford, Spotsylvania; City of FredericksburgAll year89 56 145 
 James City, York,James City and York Counties; City of1/1 - 3/3177 51 128 
 WilliamsburgWilliamsburg4/1 - 8/3191 51 142 
   9/1 - 12/3177