Independent site, not affiliated with GSA, the Department of State or the Department of Defense. Rates are copied from their public files; see sources.
South Korea has 22 per diem locations. The highest daily maximum is $475 in Gyeongju ($351 lodging + $124 M&IE); anywhere not listed ("Other") gets $66 + $44. 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
BusanAll year
$233
$126
$359
10/01/2026
ChangwonAll year
$105
$60
$165
10/01/2026
ChejuAll year
$225
$93
$318
10/01/2026
ChinjuAll year
$75
$58
$133
10/01/2026
ChongjuAll year
$62
$46
$108
10/01/2026
ChonjuAll year
$131
$63
$194
10/01/2026
Chung JuAll year
$75
$51
$126
10/01/2026
GyeongjuJun 1 – Aug 31
$351
$124
$475
10/01/2026
GyeongjuSep 1 – May 31
$178
$107
$285
10/01/2026
IncheonAll year
$164
$123
$287
10/01/2026
KimhaeAll year
$58
$59
$117
10/01/2026
KumiAll year
$92
$66
$158
10/01/2026
KwangjuAll year
$136
$119
$255
10/01/2026
MasanAll year
$54
$65
$119
10/01/2026
PyeongtaekAll year
$70
$54
$124
10/01/2026
PyongchangAll year
$176
$76
$252
10/01/2026
Seoul see footnoteAll year
$245
$132
$377
10/01/2026
SokchoAll year
$100
$75
$175
10/01/2026
TaeguAll year
$121
$112
$233
10/01/2026
TaejonAll year
$102
$66
$168
10/01/2026
UijongbuAll year
$66
$44
$110
10/01/2026
UlsanAll year
$161
$86
$247
10/01/2026
OtherAll year
$66
$44
$110
10/01/2026
M&IE breakdown for Gyeongju
Allocation from GSA's OCONUS M&IE breakdown table (rates over $265: 15% breakfast, 25% lunch, 40% dinner, remainder incidentals). How deductions work
Breakfast
$19
Lunch
$31
Dinner
$49
Incidental expenses
$25
M&IE, full day
$124
First and last day of travel (75%)
$93.00
How it compares
Highest daily maximum in South Korea 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