Georgia Per Diem Rates 2027: Atlanta & Statewide GSA Guide

Georgia business travel budgets depend on where employees work, when they travel, and which lodging and meal reimbursement rules apply. An Atlanta conference may fall under a different federal lodging ceiling than a meeting in nearby Cobb County, while trips to Savannah and the Georgia coast involve separate seasonal rates. For finance teams, travel managers, and executive assistants, those differences affect hotel selection, expense policies, and trip forecasts.

For fiscal year (FY) 2027, Atlanta's General Services Administration (GSA) lodging ceiling ranges from $188 to $207 per night, with $86 in meals and incidental expenses (M&IE) per full day. Georgia's standard rate is $113 for lodging and $68 for M&IE, while Jekyll Island/Brunswick reaches $230 per night during its higher-rate season. These figures are reimbursement benchmarks, not hotel prices. This guide explains the official FY 2027 rates and how organizations can apply them to practical travel planning, with Engine's modern travel management platform supporting booking policies and spending visibility.

Key Takeaways

• Effective dates: FY 2027 GSA rates apply from October 1, 2026 through September 30, 2027. The standard continental United States (CONUS) allowance is $113 per hotel night plus $68 in full-day M&IE, according to GSA Bulletin FTR 27-01.
• Georgia localities: Six non-standard GSA areas cover seven counties: Atlanta (Fulton and DeKalb), Marietta (Cobb), Athens (Clarke), Augusta (Richmond), Savannah (Chatham), and Jekyll Island/Brunswick (Glynn). The remaining 152 of Georgia's 159 counties generally use the standard rate, subject to GSA boundary rules.
• Seasonal lodging ceilings: Atlanta reaches $207 in January through March 2027, Savannah reaches $186 in March and April, and Jekyll Island/Brunswick reaches $230 in March through July. The published ceilings exclude lodging taxes and do not predict available hotel prices.
• Reimbursement method: For covered federal travel, the temporary-duty (TDY) work location normally determines the applicable locality, while lodging is reimbursed at eligible actual cost up to the applicable ceiling. Agency-authorized exceptions can apply. Private employers can use GSA rates as policy benchmarks without automatically adopting federal employee reimbursement rules.
• Travel-day M&IE: Under the federal travel-day rule, the first and last days of a covered trip lasting at least 24 hours generally receive 75% of the applicable M&IE rate. For Atlanta, that is $64.50 on each of those days.
• Atlanta booking context: Engine's per diem study found that 67.4% of Atlanta hotel rates shown in Engine searches were at or below the FY 2027 lodging cap in a historical comparison that matched the seasonal cap to the month of check-in. This is a share of rates displayed in searches, not a share of completed bookings or actual reimbursements.

Understanding GSA Per Diem Rates for Georgia in 2027

The GSA establishes lodging and M&IE reimbursement rates for covered federal civilian travel within CONUS. Federal contractors, nonprofits, and private businesses may also reference these published figures when setting travel budgets. Their actual payment, substantiation, and tax obligations depend on contracts, employer policies, and applicable laws, including IRS accountable-plan guidance.

What Is Included in GSA Per Diem?

GSA per diem has two distinct components:

• Lodging: For covered federal travelers, reimbursement generally equals the actual and necessary lodging expense, up to the applicable nightly ceiling. Unused lodging allowance is not paid out as a flat benefit and cannot be transferred to the meal allowance. See 41 CFR 301-11.19.
• Meals and incidental expenses: M&IE is the applicable daily allowance for meals, meal taxes and gratuities, and specified incidentals such as tips to porters, baggage carriers, and hotel staff. The daily amount varies by destination and is subject to travel-day and qualifying furnished-meal rules. See the GSA per diem FAQs.

For rate comparisons, published lodging ceilings exclude lodging taxes. Eligible lodging taxes are handled separately under federal reimbursement rules. Separately itemized property fees also merit their own expense classification rather than being treated as M&IE tips or as lodging taxes. The combined lodging-plus-M&IE amounts in this guide are planning references that pair one maximum hotel night with one full M&IE day. They are not a single interchangeable reimbursement balance.

How FY 2027 Rates Are Established

GSA uses qualifying hotel average daily rate data to establish lodging ceilings for non-standard areas. Its FY 2027 bulletin identifies 295 non-standard CONUS localities, while other destinations generally use the standard rate. GSA's M&IE tiers range from $68 to $92 nationally, with each Georgia locality assigned a specific tier.

The essential distinctions are county coverage, effective month, lodging versus M&IE, and federal versus employer-defined policy. A city label alone does not always determine a rate: GSA's locality-boundary rules also address county definitions and government facilities spanning multiple rate areas.

Atlanta Per Diem Rates 2027: Lodging and Meals

Atlanta's GSA locality covers Fulton and DeKalb counties. Its lodging ceiling changes once for the January through March period and returns to the lower amount in April, while its full-day M&IE allowance stays at $86 throughout FY 2027. The monthly amounts are published in the GSA FY 2027 files.

Atlanta's Monthly Lodging Ceilings

• October through December 2026: $188 per night.
• January through March 2027: $207 per night.
• April through September 2027: $188 per night.

The maximum combined planning reference is therefore $274 for a $188 lodging month or $293 for a $207 lodging month, each using one eligible hotel night and one full $86 M&IE day. Actual reimbursable lodging depends on the room expense and applicable federal rules.

Atlanta's $86 M&IE Breakdown

The GSA M&IE breakdown allocates Atlanta's full daily rate as follows:

• Breakfast: $22.
• Lunch: $23.
• Dinner: $36.
• Incidentals: $5.
• Total full-day M&IE: $86.
• First or last travel day: $64.50, before applicable furnished-meal deductions.

These meal allocations are used to calculate deductions when qualifying meals are furnished by the government or included in a registration fee. They do not establish separate daily spending caps for every meal purchased by a traveler.

What Atlanta's Seasonal Difference Means for Budgets

Atlanta's higher seasonal lodging ceiling is $19 more per eligible night than its $188 ceiling. For illustration:

• 30 reimbursable hotel nights: A $570 difference in aggregate lodging ceilings.
• 90 reimbursable hotel nights: A $1,710 difference in aggregate lodging ceilings.
• 29 hotel nights: A $551 difference, which is the relevant comparison for a 30-calendar-day stay with 29 nights.

These calculations measure the difference between GSA allowances, not realized lodging savings or increases in hotel prices. Event timing, available rooms, transportation, and other costs determine the actual financial effect of changing travel dates.

According to Engine's per diem study, 67.4% of Atlanta hotel rates shown in its searches came in at or below the FY 2027 lodging cap in a historical comparison. The study uses rates displayed for check-ins from October 2025 through September 2026 and compares each search rate with the FY 2027 seasonal cap for its check-in month. Search rates include the nightly room price and fees payable at the hotel, but exclude taxes. This is the study's price-comparison methodology, not a ruling on how a federal agency reimburses each category of hotel fee. The finding concerns rates displayed in searches, not completed bookings, actual amounts paid, or reimbursement outcomes.

Statewide Georgia Per Diem Rates 2027: Beyond Atlanta

Georgia has 159 counties. The six non-standard GSA localities collectively cover seven counties, leaving 152 counties generally assigned to the standard CONUS category. The following amounts reflect the official FY 2027 schedules, with lodging ranges representing the lowest and highest months within the fiscal year.

Georgia Per Diem Rate Summary

• Atlanta, Fulton and DeKalb counties: $188 to $207 lodging per night; $86 full-day M&IE; $274 to $293 combined one-night/full-day planning reference.
• Marietta, Cobb County: $131 lodging; $74 M&IE; $205 combined reference.
• Athens, Clarke County: $154 lodging; $74 M&IE; $228 combined reference.
• Augusta, Richmond County: $113 to $131 lodging; $74 M&IE; $187 to $205 combined reference.
• Savannah, Chatham County: $153 to $186 lodging; $80 M&IE; $233 to $266 combined reference.
• Jekyll Island/Brunswick, Glynn County: $176 to $230 lodging; $86 M&IE; $262 to $316 combined reference.
• Standard-rate Georgia locations: $113 lodging; $68 M&IE; $181 combined reference.

All lodging figures are maximum nightly amounts before lodging taxes. The combined reference adds one maximum lodging night and one full M&IE day solely for budget comparison. Federal reimbursement is determined from authorized travel dates, actual eligible lodging expense, M&IE rules, and approved exceptions.

Monthly Schedules for Georgia's Seasonal Localities

Four Georgia localities change lodging ceilings during FY 2027:

• Atlanta: $188 in October through December 2026 and April through September 2027; $207 in January through March 2027. Full-day M&IE: $86.
• Augusta: $131 in October 2026 through April 2027 and July through September 2027; $113 in May and June 2027. Full-day M&IE: $74.
• Savannah: $153 in October 2026 through February 2027 and May through September 2027; $186 in March and April 2027. Full-day M&IE: $80.
• Jekyll Island/Brunswick: $176 in October 2026 through February 2027 and August and September 2027; $230 in March through July 2027. Full-day M&IE: $86.

Marietta remains at $131 lodging and $74 M&IE throughout the fiscal year. Athens remains at $154 lodging and $74 M&IE. The authoritative month-by-month figures are available from GSA's per diem files.

Where the Standard Georgia Rate Applies

Georgia worksites generally assigned the $113 lodging and $68 full-day M&IE standard rate include:

• Columbus: Muscogee County.
• Macon: Bibb County.
• Albany: Dougherty County.
• Valdosta: Lowndes County.
• Warner Robins: Houston County.
• Rome: Floyd County.

At $181 for one maximum hotel night plus one full M&IE day, the standard combined reference is $93 to $112 lower than Atlanta's $274 to $293 reference. This comparison concerns published allowances, not confirmed differences in lodging or total trip spending.

County Boundaries, TDY Worksites, and Special Facilities

For covered federal travel, the TDY work-activity location ordinarily determines the locality. A traveler working in Cobb County while staying in Fulton County would generally begin with the Marietta $131 lodging ceiling, rather than Atlanta's $188 to $207 ceiling. An agency may approve an alternate lodging-locality rate when advantageous to the government.

GSA also provides a special boundary rule for a military installation or government-related facility spanning multiple city or county rate areas: the higher of the applicable locality rates governs the entire installation or facility. That rule matters when interpreting assignments involving large installations, including military worksites near Augusta. Military travel may also be governed by separately applicable travel regulations and authorizations.

Calculating Georgia Per Diem Correctly

Per diem calculations are clearest when lodging nights, eligible M&IE days, locality definitions, and taxes are handled as separate items.

Using the Official GSA Lookup

The GSA per diem lookup supports city and state, ZIP code, and statewide searches. A practical calculation sequence is:

• Identify the authorized TDY worksite and its county, including any applicable facility-boundary rule.
• Select FY 2027 and locate the relevant GSA destination or standard-rate area.
• Match each hotel night to the correct monthly lodging ceiling.
• Determine M&IE for each eligible travel day, with any first-day, last-day, or furnished-meal adjustments.
• Keep eligible lodging taxes and other reimbursable travel expenses separate from the GSA lodging ceiling.

GSA's published locality boundaries, rather than a ZIP code alone, govern ambiguous border-area cases.

First and Last Travel Days

Under 41 CFR 301-11.20, covered federal travel of at least 24 hours generally receives 75% of the applicable M&IE rate on the departure and return days and 100% on eligible intervening full days. For travel lasting more than 12 but less than 24 hours, the regulation specifies 75% of the applicable M&IE rate for each calendar day in travel status.

For Georgia's published M&IE tiers, the resulting amounts are:

• $68 full-day M&IE: $51 on a first or last day.
• $74 full-day M&IE: $55.50 on a first or last day.
• $80 full-day M&IE: $60 on a first or last day.
• $86 full-day M&IE: $64.50 on a first or last day.

When a government-furnished meal or a meal included in a registration fee requires a deduction, the relevant published meal allocation is deducted. Under 41 CFR 301-11.21, complimentary hotel meals and common-carrier meals generally do not create that deduction. Qualifying deductions on first and last days are applied to the reduced allowance, subject to the regulation's incidental-expense floor.

Hotel Taxes and Georgia Payment Arrangements

The federal CONUS lodging ceilings do not include lodging taxes. Under 41 CFR 301-11.16, lodging taxes paid by a covered federal traveler are separately reimbursable only to the extent attributable to reimbursable lodging costs.

Georgia tax treatment also depends on the federal payment arrangement. GSA SmartPay's Georgia guidance states that centrally billed federal accounts qualify for a state sales-tax exemption, while individually billed accounts do not. It also describes an exemption from Georgia's $5 nightly hotel-motel fee for qualifying federal-government room rentals paid through a centrally billed card. These rules do not create an automatic exemption for private-business travel.

Example: An Atlanta Trip Crossing March and April 2027

Assume an authorized seven-calendar-day Atlanta trip includes check-in on March 28 and checkout on April 3, 2027, with six reimbursable hotel nights. The maximum pre-tax lodging calculation is:

• March 28 through March 31: Four nights at $207 = $828.
• April 1 and April 2: Two nights at $188 = $376.
• Total six-night lodging ceiling: $1,204, excluding lodging taxes.

If all seven calendar days qualify for Atlanta M&IE, with no furnished-meal deductions, the M&IE allowance is $64.50 on the first day + five full days at $86 + $64.50 on the last day = $559. The resulting $1,763 combined planning maximum pairs the $1,204 lodging ceiling with $559 M&IE; actual reimbursable lodging still depends on eligible charges. April 3 is a checkout day, not an additional lodging night.

Managing Georgia Corporate Travel Using Per Diem Benchmarks

Finance teams can use GSA rates as geographically differentiated reference points for travel policy design, approval thresholds, and forecasting, including when their organizations do not follow federal reimbursement rules.

Building a Clear Lodging and Meals Policy

Common policy approaches include:

• Lodging actuals plus M&IE allowance: Reimburse eligible, documented lodging expenses up to a location-specific ceiling while applying a defined meals and incidentals allowance.
• Location-based expense ceilings: Use the GSA's published monthly lodging amounts as benchmarks for hotel reservations, with internal rules covering approvals and permitted exceptions.
• Fixed or hybrid allowances: Combine employer-defined daily allowances with actual-cost reimbursement for selected expense categories, consistent with contractual requirements and applicable tax rules.

For private employers using an accountable plan, the IRS substantiation rules remain important. Travelers generally must substantiate dates, destination, and business purpose even when qualifying per diem allowances simplify some meal-expense documentation. For IRS per diem substantiation, the applicable locality generally follows where the traveler stops for sleep or rest, which can differ from the federal civilian TDY worksite rule. Federal travelers have separate lodging-receipt requirements under the GSA per diem FAQs.

Planning Travel Around Georgia's Rate Differences

A per diem-informed forecast can distinguish published allowance ceilings from actual available trip costs:

• Atlanta and Cobb County: Marietta's $131 lodging ceiling is $57 to $76 below Atlanta's $188 to $207 ceiling, but the federal locality ordinarily follows the legitimate TDY worksite rather than the hotel's address.
• Atlanta meeting schedules: The January through March ceiling of $207 is $19 above the other FY 2027 months. Available hotel rates and the entire trip budget determine whether shifting meeting dates produces savings.
• Coastal conferences and offsites: Savannah's $186 March and April ceiling and Jekyll Island/Brunswick's $230 March through July ceiling provide different planning benchmarks from their lower-rate months.
• Standard-rate alternatives: Columbus, Macon, and other standard-rate worksites have a $181 maximum one-night/full-day reference. Decisions about venue location should also account for available lodging, meeting space, transportation, and employee needs.

A booking-stage policy supports consistent application of those benchmarks. With Engine Travel Policy Enforcement, administrators can configure location-based hotel rate limits and select how an out-of-policy reservation is handled before booking completion.

Planning Georgia Group Travel and Room Blocks

Conferences, company offsites, sales meetings, and multi-location projects may require several rooms across the same dates. The relevant budget is more than the nightly hotel rate: group agreements can also address room pickup, attrition, taxes, guest lists, deposit terms, and cancellation deadlines.

Using Per Diem in Group Hotel Budgets

For each group proposal, the practical comparison is between the eligible pre-tax lodging charge and the rate applicable to the traveler's actual TDY locality and hotel dates. For an employer-defined policy, the applicable budget is instead the company's approved limit. GSA ceilings are not promised hotel selling prices, and the GSA per diem FAQs explain that hotels are not required to offer a government per diem rate.

Group cost analysis benefits from separating:

• Room charges, separately itemized property fees, and lodging taxes, since fee classification and allowable reimbursement are determined under the applicable travel rules.
• M&IE allowances from group meals already included in qualifying conference registration fees.
• Room-block commitments and attrition provisions from individual room rates.
• Seasonal GSA lodging periods when an event spans a month-end change.

Engine Group Room Blocks provides sourcing, proposals, and contract coordination for nine or more rooms. Engine Rooming List Management supports matching guests to rooms in contracted blocks, helping organizers maintain a consistent accommodation plan alongside the applicable per diem budget.

Georgia Group Travel Scenarios

• Atlanta sales kickoff: Assign lodging benchmarks using Fulton or DeKalb County and the applicable $207 January through March 2027 or $188 October through December 2026 and April through September 2027 ceilings.
• Savannah company offsite: Account for the $186 March and April ceiling versus $153 in other FY 2027 months when evaluating room-block proposals.
• Brunswick area group stay: Apply the $230 Glynn County lodging ceiling for March through July 2027 and $176 during the remaining FY 2027 months.
• Cobb County training event: Use the Marietta $131 ceiling when the qualifying TDY worksite is in Cobb County, including when participants stay elsewhere in the Atlanta area under the ordinary work-location rule.

Engine Groups helps organizers coordinate proposals and hotel contracts within the organization's specified travel budget. The Engine Groups service is free to use, while booked room charges and any negotiated hotel contract obligations remain part of the event budget.

How Engine Supports Per Diem-Aware Georgia Travel

Engine combines hotel, flight, and rental-car booking with policy administration, approvals, group sourcing, meeting and event venue discovery, centralized payment, and spend reporting in a modern travel management platform. That connection lets travel and finance teams apply location-based budgets earlier in the booking process and organize the resulting booking and billing data. Engine's core booking platform and Engine Groups are free to use: No platform fees, no membership fees, no agent-assist fees, no contracts, no minimum spend. This pricing structure is described in Engine pricing. Hotel purchases, group hotel contracts, and separately selected services remain subject to their applicable booking terms.

Engine Travel Policy Enforcement: Location-Based Hotel Caps

Engine Travel Policy Enforcement lets administrators set flat, tiered, or location-based nightly lodging limits and assign policies to the company, departments, or individual travelers. These controls support differentiated Georgia policies, including Atlanta, Cobb County, Savannah, and standard-rate destinations.

For FY 2027 budgeting, administrators can use the $188 and $207 Atlanta seasonal values, $131 Marietta value, $154 Athens value, and the published schedules for Augusta, Savannah, and Glynn County as configured policy thresholds. Maintaining those thresholds in line with the applicable fiscal-year schedule keeps the booking policy aligned with the organization's chosen reference rates.

Engine's travel policy settings let administrators decide whether a nightly cap includes taxes and fees. Federal GSA lodging ceilings are pre-tax, and the reimbursable locality normally follows the authorized TDY worksite rather than the hotel's county. When a hotel and TDY worksite are in different counties, administrators can incorporate the authorized worksite rate into the policies they assign to travelers, rather than treating the hotel's location as the federal reimbursement locality.

Engine Approvals: Out-of-Policy Booking Decisions

Engine Travel Policy Enforcement provides three documented responses to an out-of-policy reservation:

• Not Allowed: Prevent the booking.
• Allowed with Reason: Require the traveler to provide a justification.
• Allowed with Approval: Route the request through Engine Approvals to configured admins or department managers for a decision before booking completion.

For the Allowed with Approval mode, approvers receive the relevant reservation details and can approve and book at the current available price or decline with a reason. This provides a structured way to manage legitimate exceptions when an event date, worksite, or available accommodation calls for an authorized variance from the normal travel budget.

Engine Groups: Room Blocks and Rooming Lists

For nine or more rooms, Engine Group Room Blocks connects conference, offsite, and project organizers with hotel sourcing, negotiated proposals, and group booking coordination. Engine Rooming List Management supports guest assignments against a contracted block, providing a practical way to coordinate multi-traveler stays alongside location-specific room budgets. The Groups service is free to use; hotel charges and applicable group agreements are addressed within the selected proposal.

Engine Spaces: Meeting and Event Venue Discovery

Engine Spaces lets organizers discover meeting rooms and event venues by location and date, with listing details on capacity and amenities. Organizers can submit venue inquiries, and Engine introduces the organizer to the hotel team by email. The organizer and hotel team then coordinate the event booking details directly. This supports Atlanta conferences, Savannah offsites, and Georgia training sessions alongside an overnight lodging plan. Venue costs are budgeted separately from GSA's published hotel lodging and M&IE ceilings.

Engine GSA Per Diem Display: Rates During Hotel Search

Engine provides a Show GSA Per Diem setting in its Billing & Payments controls. When enabled, GSA reference rates appear during hotel search and booking. This gives bookers useful context alongside room options and the organization's configured travel policy. For federal reimbursement, the authorized TDY worksite and applicable agency rules determine the rate used in the travel claim.

Engine Direct Bill: Consolidated Invoicing and Cost Allocation

With Engine Direct Bill, Engine extends a line of credit, pays eligible hotels, and issues consolidated invoices in arrears under the approved billing arrangement. Statements reflect lodging nights consumed during the agreed billing period. For stays crossing statement periods, an invoice can include completed nights before the traveler checks out, with remaining nights appearing in a later statement, as explained in Engine billing guidance. Booking and billing details with assigned company cost fields support reconciliation by team, project, or cost center.

Engine Incidentals Coverage: Cardless Check-In

With Engine's Incidentals Coverage add-on, travelers skip credit card authorization forms at check-in. The Incidentals Coverage feature supports cardless check-in for eligible covered Direct Bill hotel reservations, with the coverage terms established for the participating property and reservation. It complements centralized lodging payment by coordinating the front-desk incidental authorization process.

Engine Travel Reporting and Analytics: Destination and Cost-Code Visibility

Engine Travel Reporting and Analytics lets finance and travel administrators review booking and spend data by destination, department, project, team, or company-defined cost code. Relevant uses for Georgia travel programs include:

• Reviewing average nightly hotel rates against location-specific budget targets.
• Examining booking policy adherence by traveler group or department.
• Assigning hotel expenditure to projects and cost centers for reconciliation.
• Identifying seasonal spending patterns to inform the next round of travel policy settings.

Used together, these verified Engine capabilities provide practical booking-stage controls, exception management, consolidated payment, and reporting for organizations managing Georgia travel at different scales. Federal reimbursement determinations continue to follow the relevant authorization and travel regulations.

Frequently Asked Questions

Which rate applies if my Georgia hotel and worksite are in different counties?

For covered federal travel, the TDY worksite normally determines the per diem locality. If the worksite is in Cobb County and the hotel is in Fulton County, the usual lodging ceiling is Marietta's $131, rather than Atlanta's $188 to $207. An agency can authorize an alternate lodging-locality rate when that treatment is advantageous to the government. Special facility-boundary rules may also apply.

Are lodging taxes included in Georgia's GSA rates?

No. Federal lodging ceilings are published before lodging taxes. Eligible CONUS lodging taxes are separately reimbursable only on reimbursable lodging costs under 41 CFR 301-11.16. Georgia's SmartPay rules distinguish centrally billed federal accounts from individually billed accounts and describe specific tax and hotel-motel fee exemptions.

How are per diem rates calculated when a trip crosses two seasonal periods?

Apply the effective lodging ceiling to each reimbursable hotel night. For an Atlanta stay from March 28 to April 3, 2027, four hotel nights are capped at $207 and two at $188, creating a $1,204 maximum pre-tax lodging reference. M&IE is calculated separately for each eligible day, including first-day and last-day adjustments under 41 CFR 301-11.20.

Can a private company adopt GSA per diem rates?

Yes. Employers may use GSA's published locality amounts to inform internal lodging limits or daily allowances. Federal civil-service reimbursement regulations do not automatically govern private employers, and the tax treatment of allowances or reimbursements depends on applicable IRS accountable-plan rules and other relevant obligations.

What if a federal traveler cannot find an eligible hotel within the lodging ceiling?

Under 41 CFR 301-11.17, an agency may authorize actual-expense reimbursement when the standard per diem rate is insufficient. The maximum is 300% of the applicable combined lodging and M&IE per diem rate, rounded up to the next whole dollar under 41 CFR 301-11.303. Agencies may authorize a lower ceiling, and reimbursement remains tied to eligible actual expenses, not an automatic 300% payment. Approval is generally arranged in advance. Hotels are not obligated to offer rooms at the published GSA ceiling, as the GSA per diem FAQs explain.

Does the meal allowance change based on the meals a traveler eats?

The full-day M&IE tier is based on the locality, not the hour of a meal. GSA's meal-component breakdown is used when qualifying government-furnished meals or meals included in registration fees must be deducted. For Atlanta's $86 daily M&IE, the allocations are $22 breakfast, $23 lunch, $36 dinner, and $5 incidentals. Complimentary hotel meals and common-carrier meals generally do not require a deduction under 41 CFR 301-11.21.