North Carolina Per Diem Rates, FY2027 (2026-27)
GSA sets 10 special per diem localities in North Carolina 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 North Carolina 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 |
|---|---|---|---|---|
| Asheville | Buncombe | $125–$145 | $80 | up to $1,575 |
| Atlantic Beach / Morehead City | Carteret | $123–$178 | $74 | up to $1,764 |
| Chapel Hill | Orange | $153 | $80 | $1,631 |
| Charlotte | Mecklenburg | $143 | $80 | $1,561 |
| Durham | Durham | $124 | $74 | $1,386 |
| Fayetteville | Cumberland | $129 | $68 | $1,379 |
| Greensboro | Guilford | $116–$130 | $74 | up to $1,428 |
| Kill Devil Hills | Dare | $120–$267 | $74 | up to $2,387 |
| Raleigh | Wake | $142 | $74 | $1,512 |
| Wilmington | New Hanover | $113–$170 | $74 | up to $1,708 |
| Standard rate | All other locations in North Carolina | $113 | $68 | $1,267 |
What stands out in North Carolina
- Highest ceiling: Kill Devil Hills, up to $267 a night plus $74 M&IE ($2,387 a week at its peak).
- Lowest locality rate: Wilmington, $113 a night in its lowest month.
- Seasonal localities: 5 of 10 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 diemNorth Carolina cities on the standard rate
These cities are not inside a GSA locality, so they use $113 lodging and $68 M&IE.
For 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.
Frequently Asked Questions
What is the per diem rate in North Carolina for 2026-27?
GSA sets per diem by locality, not by state. In North Carolina, 10 localities have their own rates for FY2027 (October 1, 2026 to September 30, 2027), with lodging from $113 to $267 a night depending on place and month. Everywhere else in North Carolina 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 North Carolina?
On the first and last day of travel, M&IE is paid at 75% of the daily rate. For North Carolina'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 North Carolina per diem rates change?
Every October 1, when the new federal fiscal year starts. Within the year, 5 of North Carolina'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 North Carolina?
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 North Carolina that is $1,267 a week in standard-rate areas and up to $2,387 a week in Kill Devil Hills at its peak month.
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