1

Appendix C2 - Allocation of Non-CONUS Per Diem Rates, Including Foreign, Alaska, Hawaii, and US Possessions 2025

Effective: October 1, 2025

For M &IE rates greater than $265, allocate 15%, 25% and 40% of the total to breakfast, lunch and dinner, respectively. The remainder is the incidental expense allowance.

M&IE RateBreakfastLunchDinnerIncidentals
$1$0$0$0$1
$2$0$0$1$1
$3$0$1$1$1
$4$1$1$1$1
$5$1$1$2$1
$6$1$2$2$1
$7$1$2$3$1
$8$1$2$3$2
$9$1$2$4$2
$10$2$2$4$2
$11$2$3$4$2
$12$2$3$5$2
$13$2$3$5$3
$14$2$4$5$3
$15$2$4$6$3
$16$2$4$7$3
$17$3$4$7$3
$18$3$5$7$3
$19$3$5$8$3
$20$3$5$8$4
$21$3$5$9$4
$22$3$6$9$4
$23$3$6$9$5
$24$4$6$9$5
$25$4$6$10$5
$26$4$7$11$5
$27$4$7$11$5
$28$4$7$11$6
$29$4$7$12$6
$30$5$7$12$6
$31$5$8$12$6
$32$5$8$13$6
$33$5$8$13$7
$34$5$9$13$7
$35$5$9$14$7
$36$5$9$15$7
$37$6$9$15$7
$38$6$10$15$7
$39$6$10$16$7
$40$6$10$16$8
$41$6$10$17$8
$42$6$11$17$8
$43$6$11$17$9
$44$7$11$17$9
$45$7$11$18$9
$46$7$12$18$9
$47$7$12$19$9
$48$7$12$19$10
$49$7$12$20$10
$50$8$12$20$10
$51$8$13$20$10
$52$8$13$21$10
$53$8$13$21$11
$54$8$14$21$11
$55$8$14$22$11
$56$8$14$23$11
$57$9$14$23$11
$58$9$15$23$11
$59$9$15$24$11
$60$9$15$24$12
$61$9$15$25$12
$62$9$16$25$12
$63$9$16$25$13
$64$10$16$25$13
$65$10$16$26$13
$66$10$17$26$13
$67$10$17$27$13
$68$10$17$27$14
$69$10$17$28$14
$70$11$17$28$14
$71$11$18$28$14
$72$11$18$29$14
$73$11$18$29$15
$74$11$19$29$15
$75$11$19$30$15
$76$11$19$31$15
$77$12$19$31$15
$78$12$20$31$15
$79$12$20$32$15
$80$12$20$32$16
$81$12$20$33$16
$82$12$21$33$16
$83$12$21$33$17
$84$13$21$33$17
$85$13$21$34$17
$86$13$22$34$17
$87$13$22$35$17
$88$13$22$35$18
$89$13$22$36$18
$90$14$22$36$18
$91$14$23$36$18
$92$14$23$37$18
$93$14$23$37$19
$94$14$24$37$19
$95$14$24$38$19
$96$14$24$39$19
$97$15$24$39$19
$98$15$25$39$19
$99$15$25$40$19
$100$15$25$40$20
$101$15$25$41$20
$102$15$26$41$20
$103$15$26$41$21
$104$16$26$41$21
$105$16$26$42$21
$106$16$27$42$21
$107$16$27$43$21
$108$16$27$43$22
$109$16$27$44$22
$110$17$27$44$22
$111$17$28$44$22
$112$17$28$45$22
$113$17$28$45$23
$114$17$29$45$23
$115$17$29$46$23
$116$17$29$47$23
$117$18$29$47$23
$118$18$30$47$23
$119$18$30$48$23
$120$18$30$48$24
$121$18$30$49$24
$122$18$31$49$24
$123$18$31$49$25
$124$19$31$49$25
$125$19$31$50$25
$126$19$32$50$25
$127$19$32$51$25
$128$19$32$51$26
$129$19$32$52$26
$130$20$32$52$26
$131$20$33$52$26
$132$20$33$53$26
$133$20$33$53$27
$134$20$34$53$27
$135$20$34$54$27
$136$20$34$55$27
$137$21$34$55$27
$138$21$35$55$27
$139$21$35$56$27
$140$21$35$56$28
$141$21$35$57$28
$142$21$36$57$28
$143$21$36$57$29
$144$22$36$57$29
$145$22$36$58$29
$146$22$37$58$29
$147$22$37$59$29
$148$22$37$59$30
$149$22$37$60$30
$150$23$37$60$30
$151$23$38$60$30
$152$23$38$61$30
$153$23$38$61$31
$154$23$39$61$31
$155$23$39$62$31
$156$23$39$63$31
$157$24$39$63$31
$158$24$40$63$31
$159$24$40$64$31
$160$24$40$64$32
$161$24$40$65$32
$162$24$41$65$32
$163$24$41$65$33
$164$25$41$65$33
$165$25$41$66$33
$166$25$42$66$33
$167$25$42$67$33
$168$25$42$67$34
$169$25$42$68$34
$170$26$42$68$34
$171$26$43$68$34
$172$26$43$69$34
$173$26$43$69$35
$174$26$44$69$35
$175$26$44$70$35
$176$26$44$71$35
$177$27$44$71$35
$178$27$45$71$35
$179$27$45$72$35
$180$27$45$72$36
$181$27$45$73$36
$182$27$46$73$36
$183$27$46$73$37
$184$28$46$73$37
$185$28$46$74$37
$186$28$47$74$37
$187$28$47$75$37
$188$28$47$75$38
$189$28$47$76$38
$190$29$47$76$38
$191$29$48$76$38
$192$29$48$77$38
$193$29$48$77$39
$194$29$49$77$39
$195$29$49$78$39
$196$29$49$79$39
$197$30$49$79$39
$198$30$50$79$39
$199$30$50$80$39
$200$30$50$80$40
$201$30$50$81$40
$202$30$51$81$40
$203$30$51$81$41
$204$31$51$81$41
$205$31$51$82$41
$206$31$52$82$41
$207$31$52$83$41
$208$31$52$83$42
$209$31$52$84$42
$210$32$52$84$42
$211$32$53$84$42
$212$32$53$85$42
$213$32$53$85$43
$214$32$54$85$43
$215$32$54$86$43
$216$32$54$87$43
$217$33$54$87$43
$218$33$55$87$43
$219$33$55$88$43
$220$33$55$88$44
$221$33$55$89$44
$222$33$56$89$44
$223$33$56$89$45
$224$34$56$89$45
$225$34$56$90$45
$226$34$57$90$45
$227$34$57$91$45
$228$34$57$91$46
$229$34$57$92$46
$230$35$57$92$46
$231$35$58$92$46
$232$35$58$93$46
$233$35$58$93$47
$234$35$59$93$47
$235$35$59$94$47
$236$35$59$95$47
$237$36$59$95$47
$238$36$60$95$47
$239$36$60$96$47
$240$36$60$96$48
$241$36$60$97$48
$242$36$61$97$48
$243$36$61$97$49
$244$37$61$97$49
$245$37$61$98$49
$246$37$62$98$49
$247$37$62$99$49
$248$37$62$99$50
$249$37$62$100$50
$250$38$62$100$50
$251$38$63$100$50
$252$38$63$101$50
$253$38$63$101$51
$254$38$64$101$51
$255$38$64$102$51
$256$38$64$103$51
$257$39$64$103$51
$258$39$65$103$51
$259$39$65$104$51
$260$39$65$104$52
$261$39$65$105$52
$262$39$66$105$52
$263$39$66$105$53
$264$40$66$105$53
$265$40$66$106$53