Independent site, not affiliated with GSA, the Department of State or the Department of Defense. Rates are copied from their public files; see sources.
Philippines has 11 per diem locations. The highest daily maximum is $332 in Boracay ($239 lodging + $93 M&IE); anywhere not listed ("Other") gets $107 + $61. For foreign areas, lodging taxes are already included in the rate and are not claimed separately (FTR §301-11.16(b)).
Season dates are month/day; rates are maximums in U.S. dollars.
Location
Lodging
M&IE
Max/day
Effective
Baguio CityAll year
$116
$74
$190
11/01/2026
BoholAll year
$207
$81
$288
11/01/2026
BoracayAll year
$239
$93
$332
11/01/2026
CebuAll year
$100
$70
$170
11/01/2026
Clark AFBAll year
$121
$84
$205
11/01/2026
CoronAll year
$191
$92
$283
11/01/2026
Davao City see footnoteAll year
$78
$65
$143
11/01/2026
El NidoAll year
$207
$78
$285
11/01/2026
MactanAll year
$124
$75
$199
11/01/2026
Manila see footnoteAll year
$183
$84
$267
11/01/2026
Other see footnoteAll year
$107
$61
$168
11/01/2026
M&IE breakdown for Boracay
Allocation from GSA's OCONUS M&IE breakdown table (rates over $265: 15% breakfast, 25% lunch, 40% dinner, remainder incidentals). How deductions work
Breakfast
$14
Lunch
$23
Dinner
$37
Incidental expenses
$19
M&IE, full day
$93
First and last day of travel (75%)
$69.75
How it compares
Highest daily maximum in Philippines vs every other foreign country
Each tick is one country or area: its most expensive location's lodging + M&IE. Countries where only government quarters are provided ($0 lodging) are not shown.
Source: U.S. Department of State, Office of Allowances, Foreign Per Diem Rates (DSSR 925), publication date 11/01/2026. M&IE breakdown: U.S. General Services Administration (GSA), M&IE breakdowns. Not affiliated with GSA or the Department of State. All sources