Per diem rates in Texas

Per diem paid up to the government rate under an accountable plan is not taxable wages, and anything above it is. Texas has no state tax on wages, so only the federal rule applies.

Per diem in Texas is $181 a day in most places: $113 for lodging and $68 for M&IE. 11 locations run higher, led by Arlington / Fort Worth / Grapevine at up to $272 a day combined, then Austin at $264. Rates apply through September 30, 2027.

There is no fixed amount. Employers set per diem for travel jobs, and many base it on the GSA rate for the job site, which is $181 a day in most of Texas and up to $272 in Arlington / Fort Worth / Grapevine. Up to the federal rate under an accountable plan, it is not taxable wages.

Combined lodging plus M&IE in FY2027: Dallas $264 a day; Austin $264 a day; El Paso $181 a day (standard). Lodging is a cap paid at actual cost with a receipt, and M&IE is flat. Everywhere else in Texas the standard $181 a day applies.

Per diem is a travel-cost convention, not a wage requirement. In Texas, employers decide whether to pay it unless a contract, union agreement, or prevailing-wage rule says otherwise. If they pay up to the federal rate under an accountable plan, it is not taxable wages.

The State of Texas 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 Texas, up to $272 in Arlington / Fort Worth / Grapevine. Check the state travel policy for its current figure.