When claiming per diems, meals cannot exceed the per diem rate for the location of travel. Travelers will receive 75% of the per diem rate for the first and last day of travel regardless of the actual meals purchased. Meals provided at no cost to the traveler, whether or not consumed, provided as part of a conference package, paid for by another person, or claimed as a business meal, must be deducted from the per diem, except on the first and last day of travel. Since the first and last day of travel per diems are already reduced to 75%, no additional deductions are required on these days.
For trips involving multiple travel destinations, use the rate in effect for the location where the traveler spent the night. For the departure day, use the rate in effect for the location where the traveler will spend the night. For the return day, use the rate in effect for the location where the traveler spends the night before returning home.
For international travel involving an overnight flight, per diems can be claimed starting on the day of departure using the destination city where you will spend the night on the day you arrive.
Meal tipping and taxes are included in the expense limit for the meal. Travelers do not need to provide receipts for meals when claiming per diems.
Travelers should claim per diems OR actual meals, but not both in one trip. If you plan on claiming per diems, you should not purchase individual travel meals with a T&E card.
Non-employee travelers are not allowed meal per diems, so must claim actual meals.
International Per Diem Rate Guide