Chicago per diem rates FY2027
Valid 1 October 2026 to 30 September 2027
GSA's FY2027 lodging cap for Chicago runs from $148 to $238 a night, depending on the month. In Chicago, GSA's cap is highest, $238 a night, in April to June. By hotels.tools' calculation from GSA rates, the largest change in Chicago's cap from FY2026 is a rise of $11 a night, in July to August. GSA's M&IE rate in Chicago is $92 a day; for the first and last day of a Chicago trip, GSA's amount is $69. Under IRS Notice 2026-60, Chicago is a high-cost locality for October 1 – November 30 and April 1 – September 30, so Chicago's high-low rate is $329 a day in those months and $230 in the rest.
Source: U.S. General Services Administration. Retrieved from GSA on 7 November 2026.
Chicago lodging cap by month
| Month | FY2027 | FY2026 | Change | With M&IE |
|---|---|---|---|---|
| October 2026 | $232 | $223 | +$9 | $324 |
| November 2026 | $232 | $223 | +$9 | $324 |
| December 2026 | $148 | $142 | +$6 | $240 |
| January 2027 | $148 | $142 | +$6 | $240 |
| February 2027 | $148 | $142 | +$6 | $240 |
| March 2027 | $148 | $142 | +$6 | $240 |
| April 2027 | $238 | $234 | +$4 | $330 |
| May 2027 | $238 | $234 | +$4 | $330 |
| June 2027 | $238 | $234 | +$4 | $330 |
| July 2027 | $213 | $202 | +$11 | $305 |
| August 2027 | $213 | $202 | +$11 | $305 |
| September 2027 | $232 | $223 | +$9 | $324 |
For Chicago hotels: the cap against your ADR
Adds a column to the Chicago table. The cap is a pre-tax reimbursement ceiling, not a price rule (guide).
Hotel tax, season and changes in Chicago
Hotel tax for federal travellers in Chicago
Chicago stacks several hotel taxes. The Illinois Department of Revenue lists the state hotel operators' occupation tax at 6% of 94% of gross receipts, and three taxes it collects for Chicago hotels: a municipal hotel tax of 1% of 99%, a sports facilities hotel tax of 2% of 98%, and a 2.5% tax for the Metropolitan Pier and Exposition Authority[6]. On the state's own return, the 6% of 94% works out to a factor of .0564 that hotels multiply their taxable receipts by[7]. Cook County adds its own hotel accommodations tax of 1%[8]. The City of Chicago's own tax pages could not be opened when this section was checked, so any tax the city collects itself is not listed here. GSA's per diem lodging cap includes none of these taxes[3].
Federal travellers should not expect the usual card-based exemption here. GSA's SmartPay page for Illinois covers the state sales tax only[9], while the state's hotel tax guide, in its August 2026 edition, says plainly that rooms rented to federal, state and local government employees are not exempt from hotel tax, even when a government agency pays for the room[10]. Cook County is different: its FAQ says federal government agencies are among the few groups exempt from the county hotel accommodations tax[11]. A traveller on a centrally billed card may therefore still pay the state taxes on the folio, and the county exemption names federal agencies rather than individual employees[11].
When Chicago's cap peaks
GSA's cap in Chicago is highest from April to June and lowest from December to March. Choose Chicago's convention calendar lists meetings across the year, including several large trade and medical meetings in May and early June 2026[12], but it does not say that any of them sets hotel prices, and we found no official source that explains the spring peak. The same calendar also lists meetings in the winter months, when the cap is lowest[12]. We therefore describe the season only from GSA's table above.
What changed from FY2026
By hotels.tools' calculation from GSA rates, Chicago's lodging cap rose in 12 months from FY2026 to FY2027, by between +$4 and +$11 a night. Averaged over Chicago's 12 months, by hotels.tools' calculation from GSA rates, the cap went from $195.25 to $202.33 a night (+$7.08). GSA kept Chicago's M&IE rate at $92 a day in both years. That moved Chicago more than GSA's standard lodging rate, by hotels.tools' calculation from GSA rates.
Meals and incidentals in Chicago
| Breakfast | $23 |
|---|---|
| Lunch | $26 |
| Dinner | $38 |
| Incidental expenses | $5 |
| Daily total | $92 |
| First and last day of travel | $69 |
Where the Chicago rate applies
GSA's Chicago locality covers Cook / Lake, listed under IL.
IRS high-low status in Chicago
Under IRS Notice 2026-60, Chicago is a high-cost locality for October 1 – November 30 and April 1 – September 30, so Chicago's high-low rate is $329 a day in those months and $230 in the rest. The high-low method is an employer substantiation method, not tax advice.
Source: Internal Revenue Service, Notice 2026-60. Checked on 6 November 2026.
Long stays in Chicago: 13-week totals
| Arrive | 91-night total | Per week |
|---|---|---|
| 1 October 2026 | $27,010 | $2,077.69 |
| 1 November 2026 | $24,406 | $1,877.38 |
| 1 December 2026 | $21,886 | $1,683.54 |
| 1 January 2027 | $21,976 | $1,690.46 |
| 1 February 2027 | $24,766 | $1,905.08 |
| 1 March 2027 | $27,286 | $2,098.92 |
| 1 April 2027 | $30,076 | $2,313.54 |
| 1 May 2027 | $29,326 | $2,255.85 |
| 1 June 2027 | $28,551 | $2,196.23 |
| 1 July 2027 | $28,352 | $2,180.92 |
| From 1 August 2027 | FY2028 rates not out yet | |
Federal per diem ceilings, not a stipend: an agency can set a lower rate in advance when it expects lower costs. (41 CFR 301-11.200)
Plan a trip to Chicago
Trip Details
Per Diem Allowance
hotels.tools' calculation from GSA rates
Lodging Allowance
$714.00
$238/night × 3 nights × 1 traveler(s)
Meals & Incidentals
$322.00
$92/day, first and last days at 75%
Total Allowance
$1036.00
Lodging taxes are extra
Frequently asked questions
What is the per diem rate for Chicago in FY2027?
GSA's FY2027 lodging cap for Chicago runs from $148 to $238 a night, depending on the month. GSA's M&IE rate in Chicago is $92 a day; for the first and last day of a Chicago trip, GSA's amount is $69. Lodging taxes are not included in the cap.
Which places does the Chicago per diem rate cover?
GSA's Chicago locality covers Cook / Lake, in IL.
Is Chicago a high-cost locality for the IRS high-low method?
Under IRS Notice 2026-60, Chicago is a high-cost locality for October 1 – November 30 and April 1 – September 30, so Chicago's high-low rate is $329 a day in those months and $230 in the rest. The high-low method is an employer substantiation method, not tax advice.
What do the per diem ceilings come to for a 13-week stay in Chicago?
By hotels.tools' calculation from GSA rates, the federal per diem ceilings for a 91-night stay in Chicago add up to between $21,886 (starting 1 December 2026) and $30,076 (starting 1 April 2027), lodging and M&IE together. They are ceilings, not a stipend.