GSA Per Diem Rates FY2027

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 FY${FY}, the standard CONUS lodging rate is $${STD_LODGING}/night and M&IE is $${STD_MIE}/day.

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.

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 FY${FY} rates became effective ${FY_START}.

If your assignment city isn't specifically listed, the 'standard CONUS rate' applies. For FY${FY}, the standard rate is $${STD_LODGING}/night for lodging and $${STD_MIE}/day for M&IE ($${(STD_LODGING ?? 0) + (STD_MIE ?? 0)} total). Major metro areas and high-cost locations have higher 'non-standard' rates.

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.

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 FY${FY} standard M&IE rate is $${STD_MIE}/day, with higher rates in expensive cities.