M&IE breakdowns

The meals and incidental expense (M&IE) breakdowns in the tables below are provided should federal travelers need to deduct meals furnished by the government or included in a registration fee from their M&IE allowance consistent with Federal Travel Regulation 301-11.18. Meals provided by a common carrier or a complimentary meal provided by a hotel/motel do not affect per diem (301-11.17).

M&IE breakdowns for continental U.S. (CONUS)
M&IE total	Breakfast	Lunch	Dinner	Incidental expenses	First and last day of travel
$68	$16	$19	$28	$5	$51.00
$74	$18	$20	$31	$5	$55.50
$80	$20	$22	$33	$5	$60.00
$86	$22	$23	$36	$5	$64.50
$92	$23	$26	$38	$5	$69.00

M&IE breakdown for foreign and non-foreign areas outside the continental U.S. (OCONUS)

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.

OCONUS M&IE breakdowns
M&IE rate ($)	Breakfast	Lunch	Dinner	Incidentals
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	10	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

M&IE breakdowns

M&IE breakdown for foreign and non-foreign areas outside the continental U.S. (OCONUS)

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