Per Diem Calculator & Ledger – Track Business Trip Expenses in 3 Easy Steps
Business Trip Per Diem Ledger
Free per diem ledger – track your actual travel expenses against your corporate or IRS per diem allowances to ensure you stay under budget and maximize your deductions.
1. Trip & Allowance Settings
2. Log New Expense
Net Balance (Allowance vs. Actuals)
Configure your trip settings and add expenses to compute your balance.
Total Allowance
Total Valid Expenses
Personal Spend (Excluded)
M&IE Spent
Expense Ledger
0 Entries| Day | Category | Description | Amount | Action |
|---|---|---|---|---|
| No expenses logged yet. Add an expense above. | ||||
Per Diem Rules & General IRS Guidelines
What is Per Diem?
- Definition: An allowance paid to employees for lodging, meals, and incidental expenses incurred while traveling for business.
- M&IE Limit: Meals and Incidental Expenses cover meals plus fees and tips for porters, baggage carriers and hotel staff. Laundry and dry cleaning are not part of M&IE.
- First/Last Day Rule: The IRS generally allows only 75% of the standard M&IE rate for the day of departure and the day of return.
Tax Deduction Basics
- Accountable Plan: If your employer uses an accountable plan and you don't exceed the federal rate, per diem payments are not taxable wages.
- Self-Employed: Independent contractors can use standard meal allowances to compute meal deductions instead of keeping actual meal receipts (though lodging requires receipts).
- Excess Allowances: Allowances paid in excess of the federal rate may be treated as taxable income.
Use this free per diem ledger to log business trip spending and see at a glance whether you are within your allowance.
Quick answer
A per diem is a fixed daily allowance for business travel, usually split into lodging and M&IE (meals and incidental expenses). Total allowance = trip days × (lodging + M&IE). Example: 3 days at the US standard rate of $113 lodging + $68 M&IE (from October 1, 2026) = $543. Log $165 of valid expenses and you are $378 under budget.
Table of Contents
Whether your company pays a fixed daily allowance or reimburses actual costs up to a limit, it is easy to lose track of spending on a busy trip. Receipts pile up, personal purchases get mixed in, and you only find out you overspent when the expense report bounces back.
Our free per diem ledger keeps it simple. Set your trip length and daily allowances, add each expense with its day and category, and the tool instantly shows your total allowance, valid expenses, personal spend and net balance.
How Per Diem Is Calculated
Total per diem allowance = number of travel days × (daily lodging rate + daily M&IE rate).
| Example | Lodging | M&IE | Days | Total allowance |
|---|---|---|---|---|
| US standard rate (FY2027) | $113 | $68 | 3 | $543 |
| US standard rate (FY2027) | $113 | $68 | 5 | $905 |
| Higher-cost city (example) | $250 | $86 | 4 | $1,344 |
In the United States, GSA sets federal per diem rates each fiscal year. For travel on or after October 1, 2026, the standard rate for most locations is $113 for lodging and $68 for M&IE; many large cities have higher rates. Private employers often use these figures as a benchmark.
First and last day of travel
Under federal rules, the M&IE allowance on the day you depart and the day you return is limited to 75% of the daily rate. This ledger uses the full daily rate for every day, so reduce the first and last day yourself if your employer follows the 75% rule.
How to Use the Per Diem Ledger
Track a whole trip in three steps.
Step 1: Set Your Trip and Allowances
Enter the currency, number of trip days, your daily lodging allowance and daily M&IE allowance. The tool shows the total trip allowance straight away. Then log your first expense: trip day, category (Lodging, M&IE, Transport or Personal), description and amount, and click Add Expense.
Step 2: Watch Your Net Balance
The Net Balance card shows whether you are under or over budget. Below it you see Total Allowance, Total Valid Expenses, Personal Spend (Excluded) and M&IE Spent. In our 3-day example: $543 allowance, $165 valid spend, $30 personal and a +$378 balance.
Step 3: Review the Expense Ledger
Every entry appears in the Expense Ledger table by day and category, with a Remove button for mistakes. Click Export Ledger Data (JSON) to save it for your expense report, and read the per diem rules section for the main IRS guidelines.
What Counts as M&IE?
| Included in M&IE | Not included (claim separately if allowed) |
|---|---|
| Breakfast, lunch and dinner | Lodging and hotel taxes |
| Tips at restaurants | Flights, trains, taxis and rideshares |
| Fees and tips for porters, baggage carriers and hotel staff | Laundry and dry cleaning |
| Business calls, internet and printing |
Per Diem Tips for Business Travellers
- Log expenses daily – it takes seconds and avoids lost receipts.
- Mark personal purchases as Personal so they are excluded from your claim.
- Keep lodging receipts even on a per diem plan; most employers and tax rules require them.
- Check your company policy for meal limits, alcohol rules and the first/last-day reduction.
- Self-employed? You can often use the standard M&IE rate instead of meal receipts, but lodging must be actual cost.
This tool is for budgeting and record keeping and is not tax advice. Rules differ by country and employer – check with your finance team or tax adviser.
Travelling soon? Plan connections with the Airport Transit Calculator and convert hourly pay with the Hourly to Salary Converter.
Frequently Asked Questions
What is a per diem?
A per diem is a fixed daily allowance for business travel that covers lodging and meals and incidental expenses (M&IE).
What is the standard US per diem rate for 2027?
For travel on or after October 1, 2026, the GSA standard CONUS rate is $113 for lodging and $68 for M&IE per day.
Is per diem taxable?
Under an accountable plan, per diem paid at or below the federal rate is generally not taxable. Amounts above the federal rate may be treated as taxable income.
Does M&IE include laundry?
No. M&IE covers meals and incidental tips and fees. Laundry and dry cleaning are separate travel expenses.
Why is the first and last day lower?
Federal rules limit M&IE on travel departure and return days to 75% of the daily rate because you travel for only part of those days.
Is the per diem ledger free?
Yes. It is completely free, needs no sign-up and keeps your data in your browser.