GSA Per Diem Rates 2026
Complete guide to federal per diem rates for travel nurses. Use these rates to understand your maximum tax-free stipends for housing and meals.
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Weekly Stipend Maximums (Standard Rates)
Weekly Housing Max
$749
$107 × 7 days
Weekly M&IE Max
$476
$68 × 7 days
Total Weekly Max
$1,225
Tax-free stipends
* Higher rates available in non-standard (high-cost) areas. See state-by-state breakdown below.
Highest GSA Rates by State
These states have cities with the highest per diem rates, meaning higher potential tax-free stipends.
| State | Max Lodging/Day | Max M&IE/Day | Weekly Housing | High-Cost Areas |
|---|---|---|---|---|
| Massachusetts | $349 | $92 | $2,443 | Boston, Worcester |
| New York | $342 | $92 | $2,394 | New York City, Buffalo |
| Montana | $310 | $80 | $2,170 | Billings, Missoula |
| South Carolina | $288 | $92 | $2,016 | Charleston, Columbia |
| Virginia | $276 | $92 | $1,932 | Richmond, Virginia Beach |
| California | $272 | $92 | $1,904 | San Francisco, Los Angeles |
| Tennessee | $248 | $86 | $1,736 | Nashville, Memphis |
| Washington | $248 | $92 | $1,736 | Seattle, Spokane |
| Florida | $244 | $92 | $1,708 | Miami, Tampa |
| Illinois | $234 | $92 | $1,638 | Chicago, Peoria |
Complete State-by-State GSA Rates
Find the maximum lodging and M&IE rates for every state. Click a state for detailed pay information.
| State | Lodging/Day | M&IE/Day | Weekly Housing | Weekly M&IE | Total Weekly |
|---|---|---|---|---|---|
| Alabama | $141 | $74 | $987 | $518 | $1,505 |
| Alaska | $107 | $68 | $749 | $476 | $1,225 |
| Arizona | $229 | $86 | $1,603 | $602 | $2,205 |
| Arkansas | $114 | $68 | $798 | $476 | $1,274 |
| California | $272 | $92 | $1,904 | $644 | $2,548 |
| Colorado | $215 | $92 | $1,505 | $644 | $2,149 |
| Connecticut | $107 | $68 | $749 | $476 | $1,225 |
| Delaware | $127 | $74 | $889 | $518 | $1,407 |
| Florida | $244 | $92 | $1,708 | $644 | $2,352 |
| Georgia | $197 | $86 | $1,379 | $602 | $1,981 |
| Hawaii | $107 | $68 | $749 | $476 | $1,225 |
| Idaho | $191 | $86 | $1,337 | $602 | $1,939 |
| Illinois | $234 | $92 | $1,638 | $644 | $2,282 |
| Indiana | $143 | $74 | $1,001 | $518 | $1,519 |
| Iowa | $110 | $68 | $770 | $476 | $1,246 |
| Kansas | $135 | $80 | $945 | $560 | $1,505 |
| Kentucky | $164 | $80 | $1,148 | $560 | $1,708 |
| Louisiana | $179 | $80 | $1,253 | $560 | $1,813 |
| Maine | $211 | $80 | $1,477 | $560 | $2,037 |
| Maryland | $161 | $80 | $1,127 | $560 | $1,687 |
| Massachusetts | $349 | $92 | $2,443 | $644 | $3,087 |
| Michigan | $152 | $80 | $1,064 | $560 | $1,624 |
| Minnesota | $220 | $92 | $1,540 | $644 | $2,184 |
| Mississippi | $110 | $68 | $770 | $476 | $1,246 |
| Missouri | $150 | $86 | $1,050 | $602 | $1,652 |
| Montana | $310 | $80 | $2,170 | $560 | $2,730 |
| Nebraska | $122 | $80 | $854 | $560 | $1,414 |
| Nevada | $184 | $86 | $1,288 | $602 | $1,890 |
| New Hampshire | $192 | $74 | $1,344 | $518 | $1,862 |
| New Jersey | $156 | $86 | $1,092 | $602 | $1,694 |
| New Mexico | $144 | $80 | $1,008 | $560 | $1,568 |
| New York | $342 | $92 | $2,394 | $644 | $3,038 |
| North Carolina | $147 | $80 | $1,029 | $560 | $1,589 |
| North Dakota | $110 | $68 | $770 | $476 | $1,246 |
| Ohio | $163 | $86 | $1,141 | $602 | $1,743 |
| Oklahoma | $116 | $80 | $812 | $560 | $1,372 |
| Oregon | $192 | $86 | $1,344 | $602 | $1,946 |
| Pennsylvania | $218 | $92 | $1,526 | $644 | $2,170 |
| Rhode Island | $154 | $80 | $1,078 | $560 | $1,638 |
| South Carolina | $288 | $92 | $2,016 | $644 | $2,660 |
| South Dakota | $158 | $74 | $1,106 | $518 | $1,624 |
| Tennessee | $248 | $86 | $1,736 | $602 | $2,338 |
| Texas | $191 | $80 | $1,337 | $560 | $1,897 |
| Utah | $221 | $86 | $1,547 | $602 | $2,149 |
| Vermont | $202 | $86 | $1,414 | $602 | $2,016 |
| Virginia | $276 | $92 | $1,932 | $644 | $2,576 |
| Washington | $248 | $92 | $1,736 | $644 | $2,380 |
| West Virginia | $110 | $68 | $770 | $476 | $1,246 |
| Wisconsin | $140 | $80 | $980 | $560 | $1,540 |
| Wyoming | $110 | $68 | $770 | $476 | $1,246 |
How GSA Rates Affect Your Pay Package
Tax-Free Stipends
If you have a valid tax home, your housing and meal stipends up to GSA rates are tax-free. This can save you thousands in taxes compared to fully taxable income.
Negotiation Power
Know the GSA rates for your assignment location. If an agency offers significantly less than GSA maximums, there may be room to negotiate higher stipends.
IRS Compliance
Stipends exceeding GSA rates may be scrutinized by the IRS. If audited, you'll need to prove your actual expenses match or exceed your stipends.
Location Matters
High-cost cities like San Francisco, NYC, and Boston have rates 2-3x higher than standard rates. Check specific city rates, not just state averages.
Official GSA Sources
For the most current and specific rates by city, visit the official GSA website:
Frequently Asked Questions
What are GSA per diem rates?
GSA (General Services Administration) per diem rates are the maximum daily amounts the federal government reimburses employees for lodging and meals when traveling. Travel nursing agencies use these rates as a baseline for calculating tax-free stipends. For FY2026, the standard CONUS lodging rate is $107/day and M&IE is $68/day.
How do GSA rates affect my travel nurse stipend?
Your tax-free housing and meal stipends cannot exceed GSA per diem rates for your assignment location without risk of IRS scrutiny. Agencies typically offer stipends at or slightly below GSA maximums. If your stipend exceeds GSA rates, the excess may be considered taxable income.
When do GSA rates change?
GSA rates are updated annually, effective October 1st (the start of the federal fiscal year). Some high-cost areas have rates that change more frequently. The FY2026 rates became effective October 1, 2025.
What if my city isn't listed in GSA rates?
If your assignment city isn't specifically listed, the 'standard CONUS rate' applies. For FY2026, the standard rate is $107/day for lodging and $68/day for M&IE ($175 total). Major metro areas and high-cost locations have higher 'non-standard' rates.
Can I receive more than the GSA rate?
Agencies can pay you more than GSA rates, but the excess is typically considered taxable income. Some agencies offer 'blended' packages where part is taxable and part is tax-free up to GSA limits. Always ask your recruiter to explain your pay breakdown.
What's included in M&IE (Meals & Incidentals)?
M&IE covers meals, tips for service workers, and incidental expenses like laundry and dry cleaning. It does NOT include transportation, lodging, or entertainment. The FY2026 standard M&IE rate is $68/day, with higher rates in expensive cities.
Calculate Your Take-Home Pay
Use our calculator to see how GSA rates affect your actual take-home pay, including taxes, cost of living, and blended rate.
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