Are lodging taxes included in the CONUS per diem rate?
Lodging taxes are not included in the CONUS per diem rate. As stated in the Federal Travel Regulation ยง 301-11.27 (www.gsa.gov/ftr), in CONUS “lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. For foreign areas, lodging taxes have not been removed from the foreign per diem rates established by the Department of State. Separate claims for lodging taxes incurred in foreign areas not allowed”. However, some states and local governments may exempt federal travelers from the payment of taxes. For more information regarding tax exempt status, travelers should visit our website at www.gsa.gov/perdiem and click in the “State Tax Exemption” link. This site contains the proper forms travelers may use to claim tax exempt status and other information. If a state is not listed on this site, travelers are to assume that they are not exempt from taxes.