California Per Diem Rates and Calculator 2026-27
For trips from October 1, 2026, through September 30, 2027, the per diem in most of California is $113 a night for a hotel and $68 a day for meals. The per diem is higher in 32 California cities, including San Francisco, San Diego, and Los Angeles.
Type your trip dates below to see what you can write off or get paid back, and get a free PDF. Going to one of those cities? Pick it from the list below the calculator.
California cities that get a higher per diem
Going to one of these cities? Click it to see its hotel rate for each month and figure your trip.
| City | Meals per day | Hotel per night |
|---|---|---|
| Antioch, Brentwood, and Concord | $86 | $147 |
| Bakersfield and Ridgecrest | $74 | $164 |
| Barstow, Ontario, and Victorville | $86 | $129 |
| Death Valley | $80 | $154 |
| Eureka, Arcata, and McKinleyville | $86 | $130 to $181 |
| Fresno | $86 | $136 |
| Los Angeles | $86 | $199 |
| Mammoth Lakes | $86 | $146 to $208 |
| Mill Valley, San Rafael, and Novato | $92 | $169 |
| Monterey | $92 | $196 to $293 |
| Napa | $92 | $194 to $266 |
| Oakhurst | $80 | $137 |
| Oakland | $92 | $152 |
| Palm Springs | $86 | $141 to $192 |
| Point Arena and Gualala | $86 | $134 |
| Sacramento | $86 | $156 |
| San Diego | $86 | $208 to $249 |
| San Francisco | $92 | $232 to $325 |
| San Luis Obispo | $86 | $170 to $213 |
| San Mateo, Foster City, and Belmont | $86 | $194 to $217 |
| Santa Barbara | $92 | $214 to $277 |
| Santa Cruz | $86 | $149 to $181 |
| Santa Monica | $92 | $283 |
| Santa Rosa | $86 | $163 |
| South Lake Tahoe | $86 | $168 to $262 |
| Stockton | $74 | $137 |
| Sunnyvale, Palo Alto, and San Jose | $92 | $218 |
| Tahoe City | $86 | $132 |
| Truckee | $86 | $148 to $178 |
| Visalia | $80 | $136 |
| West Sacramento and Davis | $80 | $148 |
| Yosemite National Park | $86 | $184 to $212 |
Everywhere else in California, the per diem is $113 a night for a hotel and $68 a day for meals.
The $68 meal rate covers breakfast ($16), lunch ($19), dinner ($28), and $5 for tips. On the day you leave and the day you get home, you get 3/4 of it, $51.
Traveling somewhere else? Here are the per diem rates for every state and city.
Who can use the California per diem
If you work for yourself, the IRS lets you use the government meal rate instead of adding up meal receipts, and you write off half of it. You write off the hotel at what you paid.
If you drive a truck, you get $80 a day for meals anywhere in the lower 48. Drivers who log their hours for the DOT write off 80% of it. Click "I drive a truck" in the calculator.
If your boss pays you back, a per diem up to the government rate is tax-free when you report your trip to them. Click "My boss pays me back" for a finished expense report.
Keep every receipt from the trip anyway. They prove where you were each day, and the IRS wants the hotel receipt. Snap them with the Shoeboxed app as you go.
Common California per diem questions
From October 1, 2026, through September 30, 2027, the government per diem is $113 a night for a hotel and $68 a day for meals in most of California. The per diem is higher in 32 California cities: Antioch, Bakersfield, Barstow, Death Valley, Eureka, Fresno, Los Angeles, Mammoth Lakes, Mill Valley, Monterey, Napa, Oakhurst, Oakland, Palm Springs, Point Arena, Sacramento, San Diego, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Cruz, Santa Monica, Santa Rosa, South Lake Tahoe, Stockton, Sunnyvale, Tahoe City, Truckee, Visalia, West Sacramento, and Yosemite National Park.