MALT + Per Diem Calculator

About this entitlement

What you need to know — straight from the regulation

Military Toolkit is not affiliated with the Department of Defense, DFAS, DTMO, the Department of Veterans Affairs, or any government agency. Rates and rules on this page are pulled directly from the publications cited above. Always verify with your finance office, TMO, or the official rate page before making financial or planning decisions.

FAQ

MALT and per diem — frequently asked questions

What is the 2026 MALT rate?

The MALT (Monetary Allowance in Lieu of Transportation) rate is $0.235 per mile for the first POV and for each additional authorized POV, effective 1 July 2026. It rose mid-year from $0.205, which applied from 1 January 2026, after IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29) raised the optional standard mileage rate for moving to 23.5 cents and DTMO published the matching MALT rate. Under JTR par. 050203 the rate in effect on the date PCS travel begins is the one that applies, so a move that started in June 2026 is paid at $0.205 even if the voucher is filed later. MALT is a PCS travel allowance, not the standard federal mileage reimbursement, and the two remain far apart: the DTMO TDY rate for a POV car on the same date is $0.76 per mile. The PCS rate is lower because the moving-mileage methodology covers variable operating costs only. Always use the DTMO-published MALT rate for PCS travel.

How are PCS travel days calculated?

For trips ≤400 miles: 1 travel day. For trips >400 miles: divide total miles by 350 and add 1 day if the remainder is ≥51 miles. Example: 1,800 miles ÷ 350 = 5 with remainder 50 → 5 days. 1,801 miles → 6 days. JTR par. 050205-A (PCS Travel Time Rules).

How much per diem do I get during PCS travel?

When you drive your POV, MALT Plus pays a FLAT per diem: the 2026 standard CONUS rate of $110 lodging + $68 M&IE = $178 for EACH authorized travel day, with no receipts and no first-or-last-day reduction. JTR par. 050301 + Table 5-4 row 1: "MALT Plus at the standard CONUS per diem rate is paid for each authorized travel day." Dependents traveling with you are paid a percentage of your rate: age 12 and older 75% ($133.50/day), under 12 50% ($89.00/day) — JTR par. 050303 + Table 5-6 row 1. The 75% first-and-last-day M&IE rule belongs to Lodging Plus (JTR par. 020310-A and 020310-E-1) and applies to a PCS by air or ship (Table 5-5) or a TDY en route (Table 5-4 row 4), not to a straight drive.

Do I file MALT claims as a tax deduction?

No. MALT is a reimbursement, not a deduction. It is non-taxable when paid for an authorized PCS move and does not appear on your W-2. Receipts are not required for MALT itself; the official DTOD distance is used.

What is DTOD and why do I need it?

DTOD (Defense Table of Official Distances) is the DoD-mandated mileage source for PCS reimbursement — not Google Maps. Finance offices use DTOD distances; if you claim Google miles you may be reimbursed less. The Military Toolkit MALT calculator gives an estimated base-to-base driving distance for planning — for the voucher, enter the official DTOD mileage (dtod.transport.mil, DoD network login required) or have your finance office pull it.

How many travel days do I get when I PCS overseas?

An overseas PCS crosses an ocean, and the JTR pays the actual elapsed time for that crossing — including the day you report to the terminal or port while waiting on the flight, whatever time it departs. Par. 050205-C is written for the aircraft, not the ticket, so it covers a regular commercial airline the same as a military or chartered flight (AMC, Patriot Express). A typical CTO-booked flight that leaves on a Monday and lands in Germany or Japan on a Tuesday is 2 travel days, not 1. The flat one-day rule for commercial air applies to a leg that stays inside the lower 48 or inside one overseas area. Per diem on each travel day pays a daily food and incidentals amount at the local rate — departure and arrival day at 75% — plus lodging at your actual receipted cost up to the local ceiling; a night spent airborne or waiting in a terminal pays meals only. Crossing the International Date Line adds or subtracts a day depending on direction. Authority: JTR par. 050205-C (transoceanic travel by aircraft or ship = actual time, embarkation day included); Table 5-2 row 2 (Government-purchased airfare = actual time); Table 5-2 row 1 (1 day for commercial air within the CONUS or within an OCONUS area); JTR par. 050302 + Table 5-5; JTR par. 020310; JTR par. 0503 (IDL).

Does the government pay me mileage for the flight portion of an overseas PCS?

No — mileage reimbursement only covers driving in your own vehicle. On an overseas move, you only get mileage for the driving segments: from your old base to the airport, and from the arrival airport to your new base. The flight itself isn't reimbursed by the mile. The plane ticket is paid a different way: if the government's travel office booked it, the gov't pays the airline directly. If you booked it yourself on a regular airline, you can submit for reimbursement, but you're only paid up to what the government would have paid on its contract "City Pair" fare — anything above that you eat. Authority: JTR par. 050201–050203 (mileage scope); JTR par. 020206 (City Pair cap).

How is my family paid when we fly overseas together?

When your family flies with you on the PCS, each family member gets a percentage of your per diem (lodging + meals combined): your civilian spouse and any kids age 12 or older each get 75% of your rate; kids under 12 each get 50%. Example: if your daily per diem is $300, your civilian spouse gets $225, your 14-year-old gets $225, and your 8-year-old gets $150. Note: this only applies when they travel with you on the same trip. If a family member travels on a different date, a different rule applies. A spouse who is also a service member is not paid as your dependent — they travel on their own orders with their own entitlements. Authority: JTR par. 050303 + Table 5-6 row 1.