Meal Deduction Tables

Travel on or after 2/1/03

Travel before 2/1/03

For Foreign or Domestic business travel on or after February 1, 2003:

MEAL PROVIDED	PERCENTAGE
Breakfast (Excluding Continental Breakfast)	25% of Full M & IE Rate
Lunch	25% of Full M & IE Rate
Dinner	50% of Full M & IE Rate

For business travel prior to February 1, 2003:

Domestic Subsistence

Meals Provided	In-State	Out-Of-State
Breakfast (Excluding Continental Breakfast)	$6.50	$8.00
Lunch	$6.50	$8.00
Dinner	$13.00	$16.00

Foreign Subsistence

Meals & Incidental Expense rates for localities in non-foreign areas (prescribed in Civilian Personnel Per Diem Bulletins published periodically in the Federal Register by the Secretary of Defense) and for localities in foreign area (established by the Secretary of State in Section 925, a per diem supplement to the Standardized Regulations (Government Civilians, Foreign Areas )) shall be allocated as shown in this table [S 301-7.12(a)(2)(ii)] when making deductions from non-foreign or foreign area per diem rates.

Example: A University employee is traveling in Paris, France. Federal Per Diem for Paris, France is $174 for lodging and $92 for Meals and Incidental Expenses making the total Federal Per Diem a maximum of $266. The registration indicated that during the trip all meals would be provided. When the employee files the Form 25 for reimbursement only the incidental amount (M & IE) of $18 ($92 less $14-breakfast, $23-lunch, $37-dinner) plus $174 for lodging would be claimed as lodging and subsistence.

If your Per Diem Rate is:

M &IE Rate	Breakfast	Lunch	Dinner	Incidentals
$1	0	0	0	1
$2	0	0	1	1
$3	0	1	1	1
$4	1	1	1	1
$5	1	1	2	1
$6	1	2	2	1
$7	1	2	3	1
$8	1	2	3	2
$9	1	2	4	2
$10	2	2	4	2
$11	2	3	4	2
$12	2	3	5	2
$13	2	3	5	3
$14	2	4	5	3
$15	2	4	6	3
$16	2	4	7	3
$17	3	4	7	3
$18	3	5	7	3
$19	3	5	8	3
$20	3	5	8	4
$21	3	5	9	4
$22	3	6	9	4
$23	3	6	9	5
$24	4	6	9	5
$25	4	6	10	5
$26	4	7	10	5
$27	4	7	11	5
$28	4	7	11	6
$29	4	7	12	6
$30	5	7	12	6
$31	5	8	12	6
$32	5	8	13	6
$33	5	8	13	7
$34	5	9	13	7
$35	5	9	14	7
$36	5	9	15	7
$37	6	9	15	7
$38	6	10	15	7
$39	6	10	16	7
$40	6	10	16	8
$41	6	10	17	8
$42	6	11	17	8
$43	6	11	17	9
$44	7	11	17	9
$45	7	11	18	9
$46	7	12	18	9
$47	7	12	19	9
$48	7	12	19	10
$49	7	12	20	10
$50	8	12	20	10
$51	8	13	20	10
$52	8	13	21	10
$53	8	13	21	11
$54	8	14	21	11
$55	8	14	22	11
$56	8	14	23	11
$57	9	14	23	11
$58	9	15	23	11
$59	9	15	24	11
$60	9	15	24	12
$61	9	15	25	12
$62	9	16	25	12
$63	9	16	25	13
$64	10	16	25	13
$65	10	16	26	13
$66	10	17	26	13
$67	10	17	27	13
$68	10	17	27	14
$69	10	17	28	14
$70	11	17	28	14
$71	11	18	28	14
$72	11	18	29	14
$73	11	18	29	15
$74	11	19	29	15
$75	11	19	30	15
$76	11	19	31	15
$77	12	19	31	15
$78	12	20	31	15
$79	12	20	32	15
$80	12	20	32	16
Top
$81	12	20	33	16
$82	12	21	33	16
$83	12	21	33	17
$84	13	21	33	17
$85	13	21	34	17
$86	13	22	34	17
$87	13	22	35	17
$88	13	22	35	18
$89	13	22	36	18
$90	14	22	36	18
$91	14	23	36	18
$92	14	23	37	18
$93	14	23	37	19
$94	14	24	37	19
$95	14	24	38	19
$96	14	24	39	19
$97	15	24	39	19
$98	15	25	39	19
$99	15	25	40	19
$100	15	25	40	20
$101	15	25	41	20
$102	15	26	41	20
$103	15	26	41	21
$104	16	26	41	21
$105	16	26	42	21
$106	16	27	42	21
$107	16	27	43	21
$108	16	27	43	22
$109	16	27	44	22
$110	17	27	44	22
$111	17	28	44	22
$112	17	28	45	22
$113	17	28	45	23
$114	17	29	45	23
$115	17	29	46	23
$116	17	29	47	23
$117	18	29	47	23
$118	18	30	47	23
$119	18	30	48	23
$120	18	30	48	24
$121	18	30	49	24
$122	18	31	49	24
$123	18	31	49	25
$124	19	31	49	25
$125	19	31	50	25
$126	19	32	50	25
$127	19	32	51	25
$128	19	32	51	26
$129	19	32	52	26
$130	20	32	52	26
$131	20	33	52	26
$132	20	33	53	26
$133	20	33	53	27
$134	20	34	53	27
$135	20	34	54	27
$136	20	34	55	27
$137	21	34	55	27
$138	21	35	55	27
$139	21	35	56	27
$140	21	35	56	28
$141	21	35	57	28
$142	21	36	57	28
$143	21	36	57	29
$144	22	36	57	29
$145	22	36	58	29
$146	22	37	58	29
$147	22	37	59	29
$148	22	37	59	30
$149	22	37	60	30
$150	23	37	60	30
$151	23	38	60	30
$152	23	38	61	30
$153	23	38	61	31
$154	23	39	61	31
$155	23	39	62	31
$156	23	39	63	31
$157	24	39	63	31
$158	24	40	63	31
$159	24	40	64	31
$160	24	40	64	32
$161	24	40	65	32
$162	24	41	65	32
$163	24	41	65	33
$164	25	41	65	33
$165	25	41	66	33
$166	25	42	66	33
$167	25	42	67	33
$168	25	42	67	34
$169	25	42	68	34
$170	26	42	68	34
$171	26	43	68	34
$172	26	43	69	34
$173	26	43	69	35
$174	26	44	69	35
$175	26	44	70	35
$176	26	44	71	35
$177	27	44	71	35
$178	27	45	71	35
$179	27	45	72	35
Top
$180	27	45	72	36
$181	27	45	73	36
$182	27	46	73	36
$183	27	46	73	37
$184	28	46	73	37
$185	28	46	74	37
$186	28	47	74	37
$187	28	47	75	37
$188	28	47	75	38
$189	28	47	76	38
$190	29	47	76	38
$191	29	48	76	38
$192	29	48	77	38
$193	29	48	77	39
$194	29	49	77	39
$195	29	49	78	39
$196	29	49	79	39
$197	30	49	79	39
$198	30	50	79	39
$199	30	50	80	39
$200	30	50	80	40
$201	30	50	81	40
$202	30	51	81	40
$203	30	51	81	41
$204	31	51	81	41
$205	31	51	82	41
$206	31	52	82	41
$207	31	52	83	41
$208	31	52	83	42
$209	31	52	84	42
$210	32	52	84	42
$211	32	53	84	42
$212	32	53	85	42
$213	32	53	85	43
$214	32	54	85	43
$215	32	54	86	43
$216	32	54	87	43
$217	33	54	87	43
$218	33	55	87	43
$219	33	55	88	43
$220	33	55	88	44
$221	33	55	89	44
$222	33	56	89	44
$223	33	56	89	45
$224	34	56	89	45
$225	34	56	90	45
$226	34	57	90	45
$227	34	57	91	45
$228	34	57	91	46
$229	34	57	92	46
$230	35	57	92	46
$231	35	58	92	46
$232	35	58	93	46
$233	35	58	93	47
$234	35	59	93	47
$235	35	59	94	47
$236	35	59	95	47
$237	36	59	95	47
$238	36	60	95	47
$239	36	60	96	47
$240	36	60	96	48
$241	36	60	97	48
$242	36	61	97	48
$243	36	61	97	49
$244	37	61	97	49
$245	37	61	98	49
$246	37	62	98	49
$247	37	62	99	49
$248	37	62	99	50
$249	37	62	100	50
$250	38	62	100	50
$251	38	63	100	50
$252	38	63	101	50
$253	38	63	101	51
$254	38	64	101	51
$255	38	64	102	51
$256	38	64	103	51
$257	39	64	103	51
$258	39	65	103	51
$259	39	65	104	51
$260	39	65	104	52
$261	39	65	105	52
$262	39	66	105	52
$263	39	66	105	53
$264	40	66	105	53
$265	40	66	106	53

Over $265

For Meals & Incidental Expense rates greater than $265, allocate 15%, 25% and 40% of the total to breakfast, lunch and dinner, respectively. The remainder is the incidental expense allowance.

Top of Page

Printable view