What M&IE Covers
The meals and incidentals expense (M&IE) stipend is a daily tax-free allowance for food and small expenses while working away from your tax home. "Incidentals" includes tips, laundry, and other minor costs of being away from home.
M&IE rates fall within a narrower range than housing. The GSA sets rates from $68 to $92 per day (FY2026), on a five-step schedule: $68, $74, $80, $86, $92. $68 is the standard rate that applies anywhere in the continental US without its own listed rate. Alaska and Hawaii are outside the CONUS tables and are not benchmarked here.
How M&IE Is Calculated
Your agency takes the GSA M&IE per diem rate for your location and multiplies by 7 for your weekly amount. At the $68/day standard rate, that's $476/week. Over a 13-week contract, that's $6,188 in tax-free income from M&IE alone.
Quick math (FY2026): Standard $68/day = $476/week. Top tier $92/day = $644/week. The difference adds up significantly over a year of traveling.
M&IE Rate Tiers
$92/day — 35 listed locations
Sedona, AZ; Santa Monica, CA; San Francisco, CA; Napa, CA. Weekly: $644.
$86/day — 71 listed locations
Phoenix / Scottsdale, AZ; San Diego, CA; Los Angeles, CA; Yosemite National Park, CA. Weekly: $602.
$80/day — 104 listed locations
Birmingham, AL; Tucson, AZ; Grand Canyon / Flagstaff, AZ; Death Valley, CA. Weekly: $560.
$74/day — 71 listed locations
Gulf Shores, AL; Huntsville, AL; Mobile, AL; Kayenta, AZ. Weekly: $518.
$68/day — Standard rate — anywhere in the continental US without its own listed rate
Hot Springs, AR; Boone, KY; Alexandria / Leesville / Natchitoches, LA; Muskegon, MI. Weekly: $476.
Maximizing Your M&IE
Since M&IE is a fixed stipend, you keep everything regardless of actual spending. If your M&IE is $68/day and you spend $30 on meals, the remaining $38 is yours tax-free.
Cook at home, meal prep on weekends, take advantage of free workplace meals, and pack lunches. The difference between spending $30/day and $60/day on food is over $2,700 tax-free per 13-week contract.