Las Vegas per diem rates FY2027
Valid 1 October 2026 to 30 September 2027
GSA's FY2027 lodging cap for Las Vegas runs from $120 to $173 a night, depending on the month. In Las Vegas, GSA's cap is highest, $173 a night, in January to March. By hotels.tools' calculation from GSA rates, the largest change in Las Vegas's cap from FY2026 is a rise of $21 a night, in October to December and September. GSA's M&IE rate in Las Vegas is $86 a day; for the first and last day of a Las Vegas trip, GSA's amount is $64.50. IRS Notice 2026-60 does not list Las Vegas as a high-cost locality, so Las Vegas's high-low rate is the other-locality $230 a day all year.
Source: U.S. General Services Administration. Retrieved from GSA on 7 November 2026.
Las Vegas lodging cap by month
| Month | FY2027 | FY2026 | Change | With M&IE |
|---|---|---|---|---|
| October 2026 | $147 | $126 | +$21 | $233 |
| November 2026 | $147 | $126 | +$21 | $233 |
| December 2026 | $147 | $126 | +$21 | $233 |
| January 2027 | $173 | $159 | +$14 | $259 |
| February 2027 | $173 | $159 | +$14 | $259 |
| March 2027 | $173 | $159 | +$14 | $259 |
| April 2027 | $120 | $126 | -$6 | $206 |
| May 2027 | $120 | $126 | -$6 | $206 |
| June 2027 | $120 | $126 | -$6 | $206 |
| July 2027 | $120 | $126 | -$6 | $206 |
| August 2027 | $120 | $126 | -$6 | $206 |
| September 2027 | $147 | $126 | +$21 | $233 |
For Las Vegas hotels: the cap against your ADR
Adds a column to the Las Vegas table. The cap is a pre-tax reimbursement ceiling, not a price rule (guide).
Hotel tax, season and changes in Las Vegas
Hotel tax for federal travellers in Las Vegas
Las Vegas hotel rooms pay a combined room tax that depends on where the hotel sits. The City of Las Vegas says locations inside the primary gaming corridor are subject to a room tax of 13.38% and locations outside it to 13%[6]. Clark County set out the make-up when the rates rose: a 12% base, 0.5% for the convention authority's expansion, and a stadium construction tax of 0.88% inside the corridor or 0.5% outside it[7]. GSA's per diem lodging cap includes none of this[3].
Clark County is direct about federal cards. Its guidance to hotels says rooms paid on a centrally billed card are exempt, and that rooms paid on an individually billed card are not exempt regardless of whether the employee has a federal exemption certificate, travel orders or is later reimbursed[8]. The same letter treats the GSA Tax Advantage card as exempt for lodging and asks the hotel to keep the folio and a record of the card[8]. The letter dates from January 2020 and is written for hotels that pay room tax to the county, while a hotel inside the City of Las Vegas pays its room tax to the city[6], so check the current rules with whichever of the two collects the hotel's tax. For a hotel, the practical rule is to look at how the room is billed rather than at the guest's paperwork[8]. GSA's SmartPay page for Nevada covers only the state sales tax[9].
When Las Vegas's cap peaks
GSA's Las Vegas cap is highest from January to March and lowest from April to August. The Las Vegas Convention and Visitors Authority described a major technology trade show in early January 2026 spread over more than 2.6 million net square feet across 13 official venues[10], which shows the scale of January convention business. The release puts the show on 6 to 9 January 2026[10]. The authority does not tie that show to hotel rates, and we found no official source that explains the full January to March season.
What changed from FY2026
By hotels.tools' calculation from GSA rates, Las Vegas's lodging cap rose in 7 months and fell in 5 months from FY2026 to FY2027, by between -$6 and +$21 a night. Averaged over Las Vegas's 12 months, by hotels.tools' calculation from GSA rates, the cap went from $134.25 to $142.25 a night (+$8). GSA kept Las Vegas's M&IE rate at $86 a day in both years. That moved Las Vegas more than GSA's standard lodging rate, by hotels.tools' calculation from GSA rates.
Meals and incidentals in Las Vegas
| Breakfast | $22 |
|---|---|
| Lunch | $23 |
| Dinner | $36 |
| Incidental expenses | $5 |
| Daily total | $86 |
| First and last day of travel | $64.50 |
Where the Las Vegas rate applies
GSA's Las Vegas locality covers Clark, listed under NV.
IRS high-low status in Las Vegas
IRS Notice 2026-60 does not list Las Vegas as a high-cost locality, so Las Vegas's high-low rate is the other-locality $230 a day all year. 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 Las Vegas: 13-week totals
| Arrive | 91-night total | Per week |
|---|---|---|
| 1 October 2026 | $21,246 | $1,634.31 |
| 1 November 2026 | $22,026 | $1,694.31 |
| 1 December 2026 | $22,806 | $1,754.31 |
| 1 January 2027 | $23,559 | $1,812.23 |
| 1 February 2027 | $21,916 | $1,685.85 |
| 1 March 2027 | $20,432 | $1,571.69 |
| 1 April 2027 | $18,789 | $1,445.31 |
| 1 May 2027 | $18,789 | $1,445.31 |
| 1 June 2027 | $18,789 | $1,445.31 |
| 1 July 2027 | $19,572 | $1,505.54 |
| 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 Las Vegas
Trip Details
Per Diem Allowance
hotels.tools' calculation from GSA rates
Lodging Allowance
$519.00
$173/night × 3 nights × 1 traveler(s)
Meals & Incidentals
$301.00
$86/day, first and last days at 75%
Total Allowance
$820.00
Lodging taxes are extra
Frequently asked questions
What is the per diem rate for Las Vegas in FY2027?
GSA's FY2027 lodging cap for Las Vegas runs from $120 to $173 a night, depending on the month. GSA's M&IE rate in Las Vegas is $86 a day; for the first and last day of a Las Vegas trip, GSA's amount is $64.50. Lodging taxes are not included in the cap.
Which places does the Las Vegas per diem rate cover?
GSA's Las Vegas locality covers Clark, in NV.
Is Las Vegas a high-cost locality for the IRS high-low method?
IRS Notice 2026-60 does not list Las Vegas as a high-cost locality, so Las Vegas's high-low rate is the other-locality $230 a day all year. 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 Las Vegas?
By hotels.tools' calculation from GSA rates, the federal per diem ceilings for a 91-night stay in Las Vegas add up to between $18,789 (starting 1 April 2027) and $23,559 (starting 1 January 2027), lodging and M&IE together. They are ceilings, not a stipend.