Idaho Per Diem Rates, FY2027 (2026-27)
GSA sets 3 special per diem localities in Idaho for fiscal year 2027 (October 1, 2026 to September 30, 2027). Everywhere else in the state uses the standard rate: $113 a night for lodging and $68 a day for meals and incidentals (M&IE).
Source: U.S. General Services Administration, FY2027 rates, read 2026-10-15. Rates exclude lodging taxes.
All Idaho per diem localities
Lodging is per night and can change by month; M&IE is per full day. The weekly figure is (lodging + M&IE) × 7, the most a tax-free travel stipend can be for a full week there.
| Locality | County / area | Lodging / night | M&IE / day | Weekly max |
|---|---|---|---|---|
| Boise | Ada | $176–$201 | $86 | up to $2,009 |
| Coeur d'Alene | Kootenai | $148–$227 | $74 | up to $2,107 |
| Sun Valley / Ketchum | Blaine / Elmore | $183–$316 | $80 | up to $2,772 |
| Standard rate | All other locations in Idaho | $113 | $68 | $1,267 |
What stands out in Idaho
- Highest ceiling: Sun Valley / Ketchum, up to $316 a night plus $80 M&IE ($2,772 a week at its peak).
- Lowest locality rate: Coeur d'Alene, $148 a night in its lowest month.
- Seasonal localities: 3 of 3 change lodging by month.
- Standard rate: $113 lodging + $68 M&IE, $1,267 a week, for any place not listed above.
How to use these rates
Find the locality that contains your destination. GSA defines localities by county or city limits, so a suburb can fall inside a named locality, or outside it on the standard rate.
On the first and last day of travel, M&IE is 75% of the daily rate. Lodging is per night, before taxes.
Calculate a trip's per diemIdaho cities on the standard rate
These cities are not inside a GSA locality, so they use $113 lodging and $68 M&IE.
For travel nurses
An agency can pay housing and meal stipends tax-free only up to these rates, and only if you keep a qualifying tax home. Anything above the rate for your assignment location should be taxed as wages.
Frequently Asked Questions
What is the per diem rate in Idaho for 2026-27?
GSA sets per diem by locality, not by state. In Idaho, 3 localities have their own rates for FY2027 (October 1, 2026 to September 30, 2027), with lodging from $148 to $316 a night depending on place and month. Everywhere else in Idaho uses the CONUS standard rate: $113 a night for lodging and $68 a day for meals and incidentals (M&IE).
How much is per diem for the first and last day of travel in Idaho?
On the first and last day of travel, M&IE is paid at 75% of the daily rate. For Idaho's rates that is $68 → $51.00, $74 → $55.50, $80 → $60.00, $86 → $64.50, per GSA's M&IE breakdown. Lodging is paid per night, so a trip has one fewer night than days.
When do Idaho per diem rates change?
Every October 1, when the new federal fiscal year starts. Within the year, 3 of Idaho's localities also change lodging rates by month, so check the month you travel, not just the headline rate.
How much can a travel nurse receive tax-free in Idaho?
For a traveler with a qualifying tax home, tax-free housing and meal stipends are capped at the GSA rate for the assignment location: (lodging + M&IE) × 7 a week. In Idaho that is $1,267 a week in standard-rate areas and up to $2,772 a week in Sun Valley / Ketchum at its peak month.
Other states: Alabama · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming