Home to more than 65% of Fortune 500 companies and a major center for the financial services and chemical industries, Delaware is a small but mighty hub for corporate travel. For any organization with employees traveling to the First State, a clear and compliant strategy for managing expenses is vital for financial control and operational efficiency.
Per diem, a daily allowance for lodging, meals, and incidental expenses, is the most common method for handling travel reimbursements. This guide offers a comprehensive look at the federal per diem rates for Delaware, clarifies important state laws, and shows how you can automate the entire process.
Delaware Per Diem Rate
Per diem rates for official travel in Delaware are set by the U.S. General Services Administration (GSA). These federal rates are mandatory for federal employees and serve as a common benchmark for private sector companies looking to create an IRS-compliant reimbursement policy.
For Fiscal Year 2025 (October 1, 2024, to September 30, 2025), key rates are broken down as follows:
Major Business and Tourist Areas
Delaware's primary destinations have their own designated Non-Standard Area (NSA) rates.
- Wilmington (New Castle County):
- M&IE: $74 per day
- Lodging: A flat rate of $127 per night.
- Lewes (Sussex County):
- M&IE: $74 per day
- Lodging: Seasonal, with a peak summer rate of $221 per night (June-Aug) and a rate of $124 per night for all other months.
The first and last day of travel for these locations, the M&IE rate is $55.50.
Standard CONUS Rate
For any county in Delaware not specifically listed by the GSA—such as Kent County, which includes the state capital of Dover—the standard CONUS rate applies. For FY 2025, this rate is $178 ($110 for lodging and $68 for M&IE).
Delaware Per Diem Rate Calculator
Find the exact per diem allowance for your business trip to Delaware with our easy-to-use calculator. Select the fiscal year, choose your destination, and input your travel dates. The tool will instantly provide the correct lodging and M&IE rates based on the official GSA schedule.