Per diem rates in California

Per diem in California is $181 a day in most places: $113 for lodging and $68 for M&IE. 32 locations run higher, led by San Francisco at up to $417 a day combined, then Monterey at $385. Rates apply through September 30, 2027.

The standard lodging rate rose $3 to $113 for FY2027, which takes the standard per diem from $178 to $181 a day. Among 32 higher-rate California locations, 30 rose, 1 fell, and 1 stayed flat at peak lodging. San Francisco moved most, up $53 a night.

Per diem paid up to the government rate under an accountable plan is not taxable wages, and anything above it is. California taxes wages, and its rules generally start from federal definitions, so confirm excess amounts with the state tax department.

California does not require per diem, but Labor Code 2802 requires employers to reimburse necessary business expenses. Per diem paid up to the federal rate under an accountable plan is not taxable wages. Employees who are underpaid can raise the difference with their employer or the state labor commissioner.

The State of California sets its own travel reimbursement rates for state employees, and they can differ from GSA's. GSA rates apply to federal travel and run $181 a day in most of California, up to $417 in San Francisco. Check the state travel policy for its current figure.

Per diem has two parts: a lodging cap per night and a flat M&IE amount per day, with 75% paid on the first and last day. A three-night trip to San Francisco at its peak rate is 3 × $325 lodging plus $322 M&IE, or $1297 in total.