New Hampshire Per Diem Rates, FY2027 (2026-27)
GSA sets 7 special per diem localities in New Hampshire for fiscal year 2027 (October 1, 2026 to September 30, 2027). Everywhere else in the state uses the standard rate: $113 a night for lodging and $68 a day for meals and incidentals (M&IE).
Source: U.S. General Services Administration, FY2027 rates, read 2026-10-15. Rates exclude lodging taxes.
All New Hampshire per diem localities
Lodging is per night and can change by month; M&IE is per full day. The weekly figure is (lodging + M&IE) × 7, the most a tax-free travel stipend can be for a full week there.
| Locality | County / area | Lodging / night | M&IE / day | Weekly max |
|---|---|---|---|---|
| Concord | Merrimack | $127 | $74 | $1,407 |
| Conway | Carroll | $131–$168 | $80 | up to $1,736 |
| Durham | Strafford | $127–$156 | $74 | up to $1,610 |
| Laconia | Belknap | $145–$191 | $74 | up to $1,855 |
| Lebanon / Lincoln / West Lebanon | Grafton | $150–$186 | $74 | up to $1,820 |
| Manchester Covers Manchester, Nashua | Hillsborough | $136 | $74 | $1,470 |
| Portsmouth | Rockingham | $129–$186 | $74 | up to $1,820 |
| Standard rate | All other locations in New Hampshire | $113 | $68 | $1,267 |
What stands out in New Hampshire
- Highest ceiling: Laconia, up to $191 a night plus $74 M&IE ($1,855 a week at its peak).
- Lowest locality rate: Concord, $127 a night in its lowest month.
- Seasonal localities: 5 of 7 change lodging by month.
- Standard rate: $113 lodging + $68 M&IE, $1,267 a week, for any place not listed above.
How to use these rates
Find the locality that contains your destination. GSA defines localities by county or city limits, so a suburb can fall inside a named locality, or outside it on the standard rate.
On the first and last day of travel, M&IE is 75% of the daily rate. Lodging is per night, before taxes.
Calculate a trip's per diemFor travel nurses
An agency can pay housing and meal stipends tax-free only up to these rates, and only if you keep a qualifying tax home. Anything above the rate for your assignment location should be taxed as wages.
Per diem in neighboring states
Frequently Asked Questions
What is the per diem rate in New Hampshire for 2026-27?
GSA sets per diem by locality, not by state. In New Hampshire, 7 localities have their own rates for FY2027 (October 1, 2026 to September 30, 2027), with lodging from $127 to $191 a night depending on place and month. Everywhere else in New Hampshire uses the CONUS standard rate: $113 a night for lodging and $68 a day for meals and incidentals (M&IE).
How much is per diem for the first and last day of travel in New Hampshire?
On the first and last day of travel, M&IE is paid at 75% of the daily rate. For New Hampshire's rates that is $68 → $51.00, $74 → $55.50, $80 → $60.00, per GSA's M&IE breakdown. Lodging is paid per night, so a trip has one fewer night than days.
When do New Hampshire per diem rates change?
Every October 1, when the new federal fiscal year starts. Within the year, 5 of New Hampshire's localities also change lodging rates by month, so check the month you travel, not just the headline rate.
How much can a travel nurse receive tax-free in New Hampshire?
For a traveler with a qualifying tax home, tax-free housing and meal stipends are capped at the GSA rate for the assignment location: (lodging + M&IE) × 7 a week. In New Hampshire that is $1,267 a week in standard-rate areas and up to $1,855 a week in Laconia at its peak month.
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