FY2027 (2026-27) GSA Per Diem Rates for San Diego, California

These are the federal per diem rates for San Diego for fiscal year 2027 (1 October 2026 – 30 September 2027). They set the ceiling on how much of your pay package an agency can pay as a tax-free housing and meal stipend rather than as taxable wages.

Lodging (peak month)

$249/night

Weekly housing ceiling: $1,743/week Low season: $1,456/week

Meals & Incidentals (M&IE)

$86/day

Weekly meals ceiling: $602/week Already includes incidentals — nothing to add on top.

Combined ceiling

$2,345/week

The most a compliant stipend package can total in San Diego, for a traveller with a qualifying tax home.

San Diego Per Diem for Calendar 2026, Month by Month

GSA rates run by federal fiscal year, so calendar 2026 uses two sets of rates: January–September fall in FY2026, and October–December fall in FY2027. Peak lodging went from $237 to $249 a night (up $12), and M&IE stayed at $86 a day.

Month (2026) Fiscal year Lodging / night M&IE / day Total / week
Jan FY2026 $199 $86 $1,995
Feb FY2026 $199 $86 $1,995
Mar FY2026 $199 $86 $1,995
Apr FY2026 $199 $86 $1,995
May FY2026 $199 $86 $1,995
Jun FY2026 $237 $86 $2,261
Jul FY2026 $237 $86 $2,261
Aug FY2026 $199 $86 $1,995
Sep FY2026 $199 $86 $1,995
Oct FY2027 $208 $86 $2,058
Nov FY2027 $208 $86 $2,058
Dec FY2027 $208 $86 $2,058

FY2026 (Oct 2025–Sep 2026)

Lodging $199–$237/night · M&IE $86/day

FY2027 (Oct 2026–Sep 2027) — in force now

Lodging $208–$249/night · M&IE $86/day

A contract that runs across 1 October is covered by both: each night is capped by the rate for the month it falls in. Total / week is (lodging + M&IE) × 7, the most a stipend can be for a full week in that month.

San Diego lodging changes by 2 seasons — a $287/week difference

GSA does not set one rate per city. It sets a rate per month, and in San Diego the difference between the highest and lowest month is $41/night — $287/week in how much of your package can legally be tax-free. A stipend that is compliant in aug–may may exceed the ceiling in jun–jul.

Months Lodging / night Housing ceiling / week + M&IE = total / week
Jun–Jul peak $249 $1,743 $2,345
Aug–May lowest $208 $1,456 $2,058

What to do with this: check the months your contract actually runs, not the headline rate. A 13-week assignment starting in Jun is governed by a different ceiling than the same contract starting in Aug. If a recruiter quotes a stipend near the top of this table, confirm which months it applies to before you sign.

How travel nurse stipends use these caps

Agencies normally split a package into a lower taxable hourly rate plus tax-free stipends for housing and meals. The IRS expects those stipends to stay within the per diem limits for the assignment location. Pay above the ceiling does not become illegal — it becomes taxable wages, and it is your return that has to account for it.

In San Diego the ceiling is $1,743/week for housing at peak, and $1,456/week in the lowest months , plus $602/week for meals and incidentals.

Two things travellers most often get wrong about this number. First, it is a maximum, not a target — a package paying well under it is common and not necessarily a bad offer, but a package paying over it has a tax consequence nobody may have mentioned. Second, the stipend is only tax-free if you genuinely maintain a tax home you are duplicating expenses for; without one, the whole stipend is taxable regardless of what GSA publishes.

One detail that catches people out: the first and last day of travel are reimbursed at 75% of the M&IE rate, not the full day rate. On a 13-week contract that is a rounding error; on a string of short assignments it adds up.

Find housing for this stipend

See whether the stipend actually covers furnished housing in San Diego. If it does not, you are subsidising the assignment out of pocket.

Where these numbers come from

Published by the U.S. General Services Administration for fiscal year 2027, retrieved 2026-10-12. Rates change each 1 October. Always confirm against GSA.gov. This page is an educational tool, not tax advice — see our methodology.