MALT + Per Diem Calculator

Monetary Allowance in Lieu of Transportation (MALT) is the per-mile reimbursement paid to a service member who drives a Privately Owned Vehicle (POV) on a Permanent Change of Station. The rate is $0.235 per mile per authorized POV effective 1 July 2026, up from the $0.205 that applied from 1 January 2026. It is set using the IRS optional standard mileage rate for moving: the IRS raised that rate to 23.5 cents effective July 1, 2026 in Announcement 2026-11 (Internal Revenue Bulletin 2026-29), modifying the original Notice 2026-10, and DTMO has published the matching MALT rate. The authority chain is 37 U.S.C. § 474 → JTR paragraph 050203 → the DTMO-published rate. MALT sits well below the TDY driving rate — $0.76 per mile for a POV car on the same date — because the moving-mileage methodology covers variable operating costs only, not the full cost of ownership.

Which rate applies to your move. The rate in effect on the date PCS travel begins is the one that applies (JTR par. 050203), not the date you file. A drive that started before 1 July 2026 is paid at $0.205 per mile even if the voucher is submitted later; a drive that started on or after 1 July 2026 is paid at $0.235. This calculator uses the current $0.235 rate.

DTOD distance — the only acceptable distance source. The mileage paid is the official Defense Table of Official Distances (DTOD) distance between the old and new duty stations, not the actual odometer reading from the move. DTOD distances are point-to-point installation-to-installation distances maintained by USTRANSCOM. A member who drives a longer scenic route receives MALT on the DTOD distance; a member who drives a shorter route through back roads still receives MALT on the DTOD distance. The DTOD lookup is canonical, and finance offices verify the claimed distance against DTOD before authorizing payment.

Travel days — the 350-mile rule. Under JTR 050205, a PCS trip of 400 or fewer miles earns 1 travel day. A trip over 400 miles is divided by 350 (the assumed daily driving distance), with 1 additional day added if the remainder is 51 miles or more. A 1,200-mile move earns 1,200 ÷ 350 = 3 days with a 150-mile remainder, so 1 additional day = 4 travel days total. Per diem is then paid as MALT Plus — a flatallowance. JTR Table 5-4 row 1 states that "MALT Plus at the standard CONUS per diem rate is paid for each authorized travel day," which in FY2027 is $113 lodging + $68 M&IE = $181 per day, every day, with no receipts and no first/last-day reduction. The 75% first-and-last-day M&IE rule and the no-lodging-on-the- arrival-day rule come from Lodging Plus (JTR par. 020310-A and 020310-E-1) and do not apply to a straight POV drive; they govern a TDY-en-route or port-of-embarkation day (Table 5-4 row 4) and travel by air or ship (Table 5-5).

Multiple POVs — the second car math. JTR par. 050203-B-2 and Table 5-1 row 1 authorize reimbursement for two POVs when a member authorized dependent travel and the family drives two vehicles between the same official locations. Each POV earns its own MALT at $0.235 per mile over the same DTOD distance. Per diem, by contrast, attaches to the traveler, not the vehicle: a civilian spouse driving the second car receives the same Table 5-6 dependent percentage (75%) as a civilian spouse riding in the first car, so adding a second POV adds MALT but does not add per diem. More than two POVs used within the same household requires authorization or approval through the Secretarial Process (JTR Table 5-1).

CONUS vs OCONUS per diem. On a CONUS POV drive, MALT Plus en-route per diem always uses the standard CONUS rate — $113 lodging / $68 M&IE in the FY2027 cycle — regardless of which localities the route passes through; an overnight in a high-cost metro area does not change the flat $181 (JTR par. 050301 + Table 5-4 row 1). Locality-specific rates matter only on legs paid under Lodging Plus — a TDY en route, a port-of-embarkation day, or an air leg — where actual lodging cost is limited to the locality ceiling (JTR par. 020310). OCONUS per diem uses DTMO OCONUS rates that vary by country and locality and are updated monthly; the OCONUS lookup on the calculator above pulls from the DTMO OCONUS table of roughly 1,500 localities.

Authorities: 37 U.S.C. § 474 (Travel and transportation allowances; reimbursement of POV use); JTR paragraphs 050203, 050205, 050301 + Table 5-4, 050302, 020310; PDTATAC MAP-CAP 73-25(I) (CY2026 MALT rate); DTOD (Defense Table of Official Distances) maintained by USTRANSCOM; GSA Standard CONUS per diem rates effective 1 October 2025; DTMO OCONUS Per Diem Rates (updated monthly). Verify the DTOD distance and locality-specific per diem at the installation Transportation Office before submitting the travel voucher.