Hotel taxes are separate from the lodging portion of per diem in CONUS and nonforeign OCONUS locations. In foreign locations, lodging taxes are included in that lodging allowance. Other hotel fees need their own review: a mandatory resort fee, an optional upgrade and a parking charge do not all follow the same rule. JTR 020303, Table 2-15, rules 12–13, and Table 2-16
Start with an itemized quote or hotel folio. A total marked “room, taxes and fees” is not enough to determine which limits apply. This guide covers ordinary TDY hotel and motel stays; leased apartments and home-sharing properties have a different cost calculation.
Separate the bill before comparing it with your allowance
| Charge | What to check |
|---|---|
| Room charge | Eligible actual nightly cost and the lodging limit applicable to your trip |
| Lodging tax in CONUS or nonforeign OCONUS | Separate reimbursable expense, subject to the tax limitation when lodging exceeds the allowance without AEA |
| Lodging tax in a foreign location | Included in the lodging portion of per diem |
| Mandatory hotel or motel fee | Whether the approving official can authorize or approve it under Table 2-16 |
| Optional upgrade or service | Its own reimbursement authority; appearing on a hotel bill does not establish eligibility |
An actual expense allowance, or AEA, can authorize a higher limit in qualifying circumstances. It is a separate decision from whether a tax or fee is eligible. The ordinary lodging method reimburses eligible actual costs up to the applicable maximum, rather than paying the maximum automatically. JTR 020301 and 020307
How the domestic lodging-tax limit works
In CONUS and nonforeign OCONUS, lodging tax can be reimbursed separately. But if the room exceeds the lodging portion of the applicable per diem rate and AEA is not authorized, tax reimbursement is limited to the tax the government would have paid at that lodging allowance. JTR Table 2-15, rule 12
For an illustrative example, assume an applicable $120 lodging ceiling, a $140 room, a simple 10% lodging tax and no AEA or other limitation:
- The hotel charges $140 for the room and $14 in tax: $154 total.
- Eligible lodging reimbursement is capped at $120.
- Tax reimbursement is limited to 10% of $120: $12.
- The resulting $132 reimbursement leaves a $22 difference.
These are invented figures. Actual tax structures and required-lodging limits can differ. A hotel's “government rate” also does not establish your individual reimbursement ceiling.
Foreign lodging taxes belong inside the lodging calculation
At a foreign TDY location, include lodging tax when comparing the eligible lodging cost with the applicable lodging allowance. Do not add the tax again as a separate domestic-style reimbursement. JTR Table 2-15, rule 13
Ask your travel office how to record the charge and currency conversion in your document. Keep the bill's original itemization so the reviewer can distinguish room charges, tax and other expenses.
Mandatory resort and service fees need approval
For conventional lodging—hotels and motels—the approving official may authorize or approve nonoptional tourism, safe, service or resort fees. When the room exceeds the applicable lodging allowance without AEA, percentage-based fees are capped at what the government would have paid at the allowance. This provision does not automatically cover the cleaning or service fee on a home-sharing reservation. JTR Table 2-16, rule 2, and 020303-I
Before booking, ask the property whether the fee is mandatory and obtain the amount in writing. Send that information with your lodging question instead of waiting until the voucher to discover the room's advertised price excluded a large fee.
Wi-Fi required for official purposes has its own authorization provision. Parking also needs to be evaluated under the applicable transportation or expense rule; it is not automatically another room charge. JTR Table 2-16, rule 1, and Table 2-24
Check tax exemption before paying
Do not assume every military hotel stay is tax-exempt. Check the destination's requirements and any forms before arrival using GSA's state tax information entry point. Ask the hotel what documentation it requires for your payment arrangement. If an exemption applies but tax appears on the bill, ask the hotel to correct it before you submit the voucher.
Keep the itemization for your voucher
The JTR requires a lodging receipt regardless of amount. For lodging obtained through an online booking agent, the receipt must separately identify daily room costs, daily taxes and applicable daily miscellaneous fees; combining taxes and fees can prevent their reimbursement. JTR 010301 and 020303-A5
Before checkout, verify dates, nightly rates, tax lines, mandatory fees and payment. Keep any relevant approval with the trip records. A receipt documents the charge; it does not replace the authorization needed for it.
Compare practical questions with your class
TDY Spy is being built to connect Air Force members attending the same class. Classmates can help identify practical questions to ask a property—such as whether parking is included or a fee appears at checkout. Your travel office determines how the charge applies to your authorization. Keep hotel bills and payment details out of community discussions.