San Francisco per diem rates FY2027
Valid 1 October 2026 to 30 September 2027
GSA's FY2027 lodging cap for San Francisco runs from $232 to $325 a night, depending on the month. In San Francisco, GSA's cap is highest, $325 a night, in January to March. By hotels.tools' calculation from GSA rates, the largest change in San Francisco's cap from FY2026 is a rise of $66 a night, in January to March. GSA's M&IE rate in San Francisco is $92 a day; for the first and last day of a San Francisco trip, GSA's amount is $69. Under IRS Notice 2026-60, San Francisco is a high-cost locality for the whole year, so San Francisco'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 Francisco lodging cap by month
| Month | FY2027 | FY2026 | Change | With M&IE |
|---|---|---|---|---|
| October 2026 | $279 | $272 | +$7 | $371 |
| November 2026 | $279 | $272 | +$7 | $371 |
| December 2026 | $279 | $272 | +$7 | $371 |
| January 2027 | $325 | $259 | +$66 | $417 |
| February 2027 | $325 | $259 | +$66 | $417 |
| March 2027 | $325 | $259 | +$66 | $417 |
| April 2027 | $232 | $259 | -$27 | $324 |
| May 2027 | $232 | $259 | -$27 | $324 |
| June 2027 | $232 | $259 | -$27 | $324 |
| July 2027 | $232 | $259 | -$27 | $324 |
| August 2027 | $232 | $259 | -$27 | $324 |
| September 2027 | $279 | $272 | +$7 | $371 |
For San Francisco hotels: the cap against your ADR
Adds a column to the San Francisco table. The cap is a pre-tax reimbursement ceiling, not a price rule (guide).
Hotel tax, season and changes in San Francisco
Hotel tax for federal travellers in San Francisco
San Francisco taxes short stays through its transient occupancy tax. The city's planning department says anyone who receives rent for a stay of fewer than 30 days must collect a 14% tax, and that the city also imposes a Tourism Improvement District assessment[6]. The page is written for short-term rental hosts, but its rule covers anyone in the city who receives rent for a stay of that length, hotels included. The Treasurer's pages, which set out that assessment and any other district charge, could not be opened when this section was checked, so this page does not state their rates. GSA's per diem lodging cap includes none of these charges[3].
We could not open the city's own rules on exemptions for government employees, so this page cannot say whether a federal traveller on an individually or centrally billed card pays the city tax. GSA's SmartPay page for California deals only with the state sales tax, where it says centrally billed accounts are exempt and individually billed accounts are not[7]. That does not settle the city's room tax. A traveller should ask the hotel, or the Treasurer and Tax Collector, which exemption form it accepts before arrival, and a hotel should keep whatever form the city requires with the folio.
When San Francisco's cap peaks
GSA's San Francisco cap is highest from January to March, middling in the autumn and lowest from April to August. The official convention calendar of San Francisco Travel, which lists meetings of at least 100 attendees and 50 rooms on the peak night, shows several medical and technology meetings at Moscone Center in January, February and March 2027[8]. It also lists meetings there in April and May, when the cap is at its lowest[8]. The calendar gives no attendance figures and does not say that these meetings set hotel prices, so we report it as a list of what is on, not as the cause of the peak.
What changed from FY2026
By hotels.tools' calculation from GSA rates, San Francisco's lodging cap rose in 7 months and fell in 5 months from FY2026 to FY2027, by between -$27 and +$66 a night. Averaged over San Francisco's 12 months, by hotels.tools' calculation from GSA rates, the cap went from $263.33 to $270.92 a night (+$7.59). GSA kept San Francisco's M&IE rate at $92 a day in both years. That moved San Francisco more than GSA's standard lodging rate, by hotels.tools' calculation from GSA rates.
Meals and incidentals in San Francisco
| Breakfast | $23 |
|---|---|
| Lunch | $26 |
| Dinner | $38 |
| Incidental expenses | $5 |
| Daily total | $92 |
| First and last day of travel | $69 |
Where the San Francisco rate applies
GSA's San Francisco locality covers San Francisco, listed under CA.
IRS high-low status in San Francisco
Under IRS Notice 2026-60, San Francisco is a high-cost locality for the whole year, so San Francisco'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 Francisco: 13-week totals
| Arrive | 91-night total | Per week |
|---|---|---|
| 1 October 2026 | $33,807 | $2,600.54 |
| 1 November 2026 | $35,187 | $2,706.69 |
| 1 December 2026 | $36,567 | $2,812.85 |
| 1 January 2027 | $37,900 | $2,915.38 |
| 1 February 2027 | $35,017 | $2,693.62 |
| 1 March 2027 | $32,413 | $2,493.31 |
| 1 April 2027 | $29,530 | $2,271.54 |
| 1 May 2027 | $29,530 | $2,271.54 |
| 1 June 2027 | $29,530 | $2,271.54 |
| 1 July 2027 | $30,893 | $2,376.38 |
| 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 Francisco
Trip Details
Per Diem Allowance
hotels.tools' calculation from GSA rates
Lodging Allowance
$975.00
$325/night × 3 nights × 1 traveler(s)
Meals & Incidentals
$322.00
$92/day, first and last days at 75%
Total Allowance
$1297.00
Lodging taxes are extra
Frequently asked questions
What is the per diem rate for San Francisco in FY2027?
GSA's FY2027 lodging cap for San Francisco runs from $232 to $325 a night, depending on the month. GSA's M&IE rate in San Francisco is $92 a day; for the first and last day of a San Francisco trip, GSA's amount is $69. Lodging taxes are not included in the cap.
Which places does the San Francisco per diem rate cover?
GSA's San Francisco locality covers San Francisco, in CA.
Is San Francisco a high-cost locality for the IRS high-low method?
Under IRS Notice 2026-60, San Francisco is a high-cost locality for the whole year, so San Francisco'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 Francisco?
By hotels.tools' calculation from GSA rates, the federal per diem ceilings for a 91-night stay in San Francisco add up to between $29,530 (starting 1 April 2027) and $37,900 (starting 1 January 2027), lodging and M&IE together. They are ceilings, not a stipend.