Per Diem Rate Calculator
Calculate UN and INGO per diem rates by country for humanitarian travel. Estimate total daily subsistence allowance with meal and accommodation
Per Diem Rate Calculator
Calculator
Adjust values & calculateEnter your values below. Every result is computed in your browser — no data is sent to any server.
Formula: Total Per Diem = (Daily Rate - Meal Deductions) × Travel Days
Worked example — Daily Rate: $322 | Total (7 days): $2,093 adjusted | $2,254 standard
Formula
Total Per Diem = (Daily Rate - Meal Deductions) × Travel Days
Per diem rates are set by country and organization type. Deductions are applied for meals provided (typically 12% per meal). Arrival and departure days are often paid at 75% of the full rate. The calculator shows both standard and adjusted totals.
Worked Examples
Example 1: UN Field Trip to Kenya
Problem:A UN staff member travels to Kenya for 7 days. No meals are provided. Hotel accommodation.
Solution:UN DSA rate for Kenya: $322/day Travel days: 7 Meals provided: 0 Arrival day (75%): $322 × 0.75 = $241.50 Departure day (75%): $322 × 0.75 = $241.50 Full days (5): $322 × 5 = $1,610 Total: $241.50 + $241.50 + $1,610 = $2,093
Result:Daily Rate: $322 | Total (7 days): $2,093 adjusted | $2,254 standard
Example 2: INGO Mission to Bangladesh with Meals
Problem:An INGO worker travels to Bangladesh for 10 days. Lunch and dinner are provided at the guesthouse.
Solution:INGO rate for Bangladesh: $180/day Meals provided: 2 per day Meal deduction: $180 × 0.12 × 2 = $43.20/day Adjusted daily rate: $180 - $43.20 = $136.80 Total for 10 days: $136.80 × 10 = $1,368
Result:Daily Rate: $180 | Adjusted: $136.80/day | Total (10 days): $1,368
Frequently Asked Questions
What is a per diem rate and how is it determined?
A per diem rate is a daily allowance paid to employees or consultants to cover lodging, meals, and incidental expenses while traveling on official business. The term comes from the Latin phrase meaning 'per day.' Per diem rates are determined by organizations based on the cost of living in the destination city or country. The United Nations uses the Daily Subsistence Allowance (DSA) rates set by the International Civil Service Commission (ICSC), which are reviewed and updated regularly based on hotel surveys and cost-of-living data. The US Government rates are set by the General Services Administration (GSA) for domestic travel and the State Department for international travel. INGOs often set their own rates, sometimes referencing UN or government rates, and typically set them slightly below UN levels to reflect their nonprofit budgets.
How do UN DSA rates work for humanitarian workers?
The UN Daily Subsistence Allowance is a standardized payment covering accommodation, meals, and incidental expenses during official travel. DSA rates vary by country and sometimes by city within a country, with capital cities often having higher rates than rural areas. The rate is paid as a flat daily allowance regardless of actual expenses, meaning travelers who spend less keep the difference. For the arrival and departure days, UN policy typically pays 75 percent of the full rate. When accommodation is provided by the organization (such as in guesthouses or compounds), the DSA is reduced, usually to 40 percent of the full rate for meals and incidentals only. If meals are also provided, further deductions apply. DSA rates are published by the ICSC and updated monthly based on cost-of-living surveys in each duty station.
What expenses does per diem cover?
Per diem typically covers three categories of expenses during official travel. First, lodging costs including hotel rooms or guesthouse accommodation at the destination. Second, meals including breakfast, lunch, dinner, and associated tips. Third, incidental expenses such as laundry, local transportation to meals, tips to hotel staff, and small personal necessities. Per diem does not usually cover airfare, long-distance transportation, visa fees, vaccination costs, excess baggage charges, or personal phone calls. Some organizations split per diem into separate lodging and meals-and-incidentals components, allowing different rates for each. When meals are provided by the hosting organization or included in a conference registration, the meals portion of per diem is typically reduced by a set percentage for each meal provided.
How are per diem deductions calculated when meals are provided?
When meals are provided during travel, organizations reduce the per diem to avoid double-paying for food expenses. The deduction method varies by organization. The US Government uses a fixed percentage for each meal: typically 20 percent of the meals-and-incidentals rate for breakfast, 30 percent for lunch, and 50 percent for dinner. The UN system deducts a fixed percentage per meal from the overall DSA, usually around 12 percent per meal. For example, if the DSA is $300 and two meals are provided, the deduction would be approximately $72 ($300 times 0.12 times 2), resulting in an adjusted daily rate of $228. Some INGOs use a simplified approach where each meal reduces per diem by a flat amount. Travelers should document which meals were provided and report them on their expense claims to ensure proper deduction.
What is the difference between per diem and actual expense reimbursement?
Per diem and actual expense reimbursement are two different approaches to covering travel costs. Per diem pays a fixed daily amount regardless of what the traveler actually spends. This simplifies administration, reduces paperwork (no receipts needed for individual meals), and provides predictability for both the organization and the traveler. If the traveler spends less than the per diem, they keep the difference. With actual expense reimbursement, the traveler is reimbursed for exactly what they spend, requiring receipts for every expense. This may result in higher or lower payments than per diem. Some organizations use a hybrid approach where lodging is reimbursed at actual cost (up to a ceiling) while meals are covered by a flat per diem. Government agencies and large NGOs generally prefer per diem for its administrative efficiency and budget predictability.
Why do the arrival and departure days pay only 75 percent of the daily rate?
The first and last days of a trip are rarely full days on the ground: a traveller may arrive in the evening or leave in the morning, so a full day of lodging plus three meals is not incurred. Paying a reduced fraction on those two days is a simple proration rule that avoids receipt-by-receipt checking. This tool applies 75 percent to both ends, so a 7-day trip is billed as 5 full days plus two three-quarter days, or 6.5 day-equivalents rather than 7.
How does the choice of accommodation change the lodging and meals split?
Per diem is conceptually two components: a lodging share and a meals-and-incidentals share. When a traveller pays for a hotel, lodging dominates, and this tool assigns 60 percent of the rate to lodging and 40 percent to meals and incidentals. Choosing the guesthouse or provided option drops the lodging share to 40 percent, and choosing no accommodation needed sets it to zero so the whole rate sits against meals and incidentals. In this tool the accommodation choice only redistributes the daily rate across those two display lines: the total per diem is driven by the country rate, the number of days and the meals deduction, so picking the wrong option misstates the budget lines without moving the payable total.
Why do UN, INGO and US Government rates differ for the same country?
Each system builds its rate from a different basket and policy. UN Daily Subsistence Allowance figures come from hotel and cost-of-living surveys at each duty station and are set centrally. US Government foreign rates are set separately and often split explicitly into a lodging ceiling and a meals-and-incidentals figure. INGOs commonly set rates below the UN level to reflect tighter grant budgets and the use of shared guesthouses. Choosing the organisation type in this tool switches the whole rate table, so pick the one whose travel policy actually governs the claim.
What is a duty station and why does it affect the rate that applies?
A duty station is the specific location a traveller is assigned to or travelling to, not just the country. Rates are frequently published per city, with capitals and hub cities higher than field locations because hotel prices differ sharply. A country-level rate, like the one Per Diem Rate Calculator uses, is an average and can overstate a rural deployment or understate a capital stay. For an actual claim, confirm the rate published for the exact duty station and the effective month, since rates are revised periodically.
Should per diem be treated as taxable income for the traveller?
Treatment depends on the jurisdiction and the employer's status, so it should be checked with a payroll or finance officer rather than assumed. The general principle is that an allowance paid under an accountable plan, at or below a published official rate, and supported by evidence of business travel, is normally treated as a reimbursement rather than salary. Amounts paid above the official rate, or paid without any substantiation of the trip, are much more likely to be treated as taxable compensation. Keep travel authorisations and itineraries on file for that reason.
References
Reviewed for accuracy by Daniel Agrici, Founder & Lead Developer · Editorial policy
Related Calculators
🧮Cost Per Beneficiary Calculator
Calculate cost per beneficiary for donor reporting from total budget and target population.
🧮Donor Reporting Exchange Rate Calculator
Calculate grant expenditure in donor currency using weighted average exchange rates.
🧮Indirect Cost Rate Calculator
Calculate NICRA or flat indirect cost rate from total indirect and direct costs.
🧮Grant Burn Rate Calculator
Calculate grant expenditure burn rate and project if funds will last through the grant period.
🧮Shelter Kit Calculator
Calculate shelter materials needed per household from family size and climate zone.
🧮Program Coverage Rate Calculator (NGO M&E Tool)
Calculate program coverage percentage from target population and actual beneficiaries reached.
🧮Project Budget Calculator
Build a humanitarian project budget with staff, activities, equipment, and overhead.
🧮Proposal Budget Converter
Convert project budgets between USD, EUR, AFN, and other currencies at donor rates.