San Diego per diem rates FY2027
Valid 1 October 2026 to 30 September 2027
GSA's FY2027 lodging cap for San Diego runs from $208 to $249 a night, depending on the month. In San Diego, GSA's cap is highest, $249 a night, in June to July. By hotels.tools' calculation from GSA rates, the largest change in San Diego's cap from FY2026 is a rise of $12 a night, in June to July. GSA's M&IE rate in San Diego is $86 a day; for the first and last day of a San Diego trip, GSA's amount is $64.50. Under IRS Notice 2026-60, San Diego is a high-cost locality for the whole year, so San Diego's high-low rate is the high-cost $329 a day in every month.
Source: U.S. General Services Administration. Retrieved from GSA on 7 November 2026.
San Diego lodging cap by month
| Month | FY2027 | FY2026 | Change | With M&IE |
|---|---|---|---|---|
| October 2026 | $208 | $199 | +$9 | $294 |
| November 2026 | $208 | $199 | +$9 | $294 |
| December 2026 | $208 | $199 | +$9 | $294 |
| January 2027 | $208 | $199 | +$9 | $294 |
| February 2027 | $208 | $199 | +$9 | $294 |
| March 2027 | $208 | $199 | +$9 | $294 |
| April 2027 | $208 | $199 | +$9 | $294 |
| May 2027 | $208 | $199 | +$9 | $294 |
| June 2027 | $249 | $237 | +$12 | $335 |
| July 2027 | $249 | $237 | +$12 | $335 |
| August 2027 | $208 | $199 | +$9 | $294 |
| September 2027 | $208 | $199 | +$9 | $294 |
For San Diego hotels: the cap against your ADR
Adds a column to the San Diego table. The cap is a pre-tax reimbursement ceiling, not a price rule (guide).
Hotel tax, season and changes in San Diego
Hotel tax for federal travellers in San Diego
In San Diego the main tax on a hotel room is the city's transient occupancy tax. Voters approved Measure C, which divided the city into three tax zones[7], and since 1 May 2025 the city has charged the tax by zone: 11.75% in Zone 1, 12.75% in Zone 2 and 13.75% in Zone 3[6]. Hotels with 70 or more rooms also pay a 2% Tourism Marketing District assessment, which the operator may pass on to the guest[6]. The city's zone map was not part of this check, so look up the hotel's zone before working out a total. GSA's per diem lodging cap includes none of these charges[3].
In San Diego a federal traveller can be exempt even when paying personally, as long as the city's conditions are met[8]. The city's tax page exempts rent paid directly to the hotel by the United States government, and asks the guest to show official travel orders and a qualifying picture ID[6]. The city's exemption chart goes further: an employee can also pay in cash, by personal check or by card if proof of federal employment and of official business is verified, and the employee completes an exemption form that the hotel keeps[8]. The tax page applies the same exemption check to the 2% assessment as to the tax itself[6]. GSA's SmartPay page for California covers only the state sales tax, not this city tax[9].
When San Diego's cap peaks
GSA's cap in San Diego is flat for most of the year and higher in June and July. For July, the San Diego Tourism Authority expected more than 61,000 hotel room nights to be booked during a large annual fan convention at the San Diego Convention Center, which ran from 22 to 26 July 2026 and was expected to draw more than 135,000 attendees[10]. We found no official source that explains the higher cap in June.
What changed from FY2026
By hotels.tools' calculation from GSA rates, San Diego's lodging cap rose in 12 months from FY2026 to FY2027, by between +$9 and +$12 a night. Averaged over San Diego's 12 months, by hotels.tools' calculation from GSA rates, the cap went from $205.33 to $214.83 a night (+$9.50). GSA kept San Diego's M&IE rate at $86 a day in both years. That moved San Diego more than GSA's standard lodging rate, by hotels.tools' calculation from GSA rates.
Meals and incidentals in San Diego
| Breakfast | $22 |
|---|---|
| Lunch | $23 |
| Dinner | $36 |
| Incidental expenses | $5 |
| Daily total | $86 |
| First and last day of travel | $64.50 |
Where the San Diego rate applies
GSA's San Diego locality covers San Diego, listed under CA.
IRS high-low status in San Diego
Under IRS Notice 2026-60, San Diego is a high-cost locality for the whole year, so San Diego's high-low rate is the high-cost $329 a day in every month. 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 San Diego: 13-week totals
| Arrive | 91-night total | Per week |
|---|---|---|
| 1 October 2026 | $26,797 | $2,061.31 |
| 1 November 2026 | $26,797 | $2,061.31 |
| 1 December 2026 | $26,797 | $2,061.31 |
| 1 January 2027 | $26,797 | $2,061.31 |
| 1 February 2027 | $26,797 | $2,061.31 |
| 1 March 2027 | $26,797 | $2,061.31 |
| 1 April 2027 | $28,027 | $2,155.92 |
| 1 May 2027 | $29,257 | $2,250.54 |
| 1 June 2027 | $29,298 | $2,253.69 |
| 1 July 2027 | $28,068 | $2,159.08 |
| 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 San Diego
Trip Details
Per Diem Allowance
hotels.tools' calculation from GSA rates
Lodging Allowance
$747.00
$249/night × 3 nights × 1 traveler(s)
Meals & Incidentals
$301.00
$86/day, first and last days at 75%
Total Allowance
$1048.00
Lodging taxes are extra
Frequently asked questions
What is the per diem rate for San Diego in FY2027?
GSA's FY2027 lodging cap for San Diego runs from $208 to $249 a night, depending on the month. GSA's M&IE rate in San Diego is $86 a day; for the first and last day of a San Diego trip, GSA's amount is $64.50. Lodging taxes are not included in the cap.
Which places does the San Diego per diem rate cover?
GSA's San Diego locality covers San Diego, in CA.
Is San Diego a high-cost locality for the IRS high-low method?
Under IRS Notice 2026-60, San Diego is a high-cost locality for the whole year, so San Diego's high-low rate is the high-cost $329 a day in every month. 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 San Diego?
By hotels.tools' calculation from GSA rates, the federal per diem ceilings for a 91-night stay in San Diego add up to between $26,797 (starting 1 October 2026) and $29,298 (starting 1 June 2027), lodging and M&IE together. They are ceilings, not a stipend.