Renting to Travel Nurses: What a Traveler's Housing Stipend Covers
A travel nurse's tax-free housing stipend is capped by the GSA lodging rate where the hospital is. For FY2027 (October 1, 2026 to September 30, 2027), that ceiling is $113 a night — $3,390 for 30 nights — in any county of the contiguous U.S. outside a listed GSA locality, and reaches $365 a night ($10,950 for 30 nights) in Boston, MA at its peak. The table below gives the lowest and highest month for all 128 cities we track in a GSA locality, plus the 90 we track on the standard rate.
That is a ceiling on the nurse's stipend, not a rent you will be paid. No public source measures what travel nurses actually spend on rent, so this page prints no rent figure. Use it to see how much room a traveler's housing money has in your city, and in which months.
Source: GSA per diem rates, FY2027 (October 1, 2026 to September 30, 2027), read locality by locality on 2026-10-15. 30-night figures are the nightly rate × 30, our arithmetic. Computed at build time; nothing on this page is typed by hand.
Where the ceiling is highest
GSA lodging rate × 30 nights for the 12 tracked localities with the highest peak month, FY2027 (October 1, 2026 to September 30, 2027). Each bar runs from the lowest month to the highest month and is drawn to scale; a single dot means one rate all year. The dashed line is the CONUS standard rate ($3,390).
How a travel nurse pays for housing
A travel contract usually splits pay into a taxable hourly wage and tax-free stipends for housing and for meals and incidentals (M&IE). The housing stipend is paid to the nurse, not to you, and the nurse finds and pays for their own place. The tax-free part is limited to the GSA lodging rate for the assignment's location, and it is tax-free only for a nurse who keeps a qualifying tax home and pays for housing there too. Without one, the same money is taxable wages. Our guide to tax homes explains the test.
Two consequences for a landlord. First, the ceiling sets how much housing money the nurse can receive tax-free, not how much they will pay you; the agency can set the stipend lower, and the nurse decides how much of it goes to rent. Second, the ceiling is set by the place, so the same nurse has a different budget in a different city. In Tallahassee, FL the lowest month is $113 a night ($3,390 for 30 nights), the same as the standard rate; in Boston, MA the peak month is $365 ($10,950).
Seasonal rates matter for a short lease. 49 of the 109 localities below have more than one rate during the year. In New York, NY, a lease in Jan–Feb sits under a $5,670 30-night ceiling and one in Sep–Dec under $10,740. Each city links to its month-by-month page.
Housing stipend ceiling by city, FY2027 (October 1, 2026 to September 30, 2027)
Grouped by state. "Lowest" and "highest" are the GSA nightly lodging rate in the cheapest and dearest months, with the 30-night figure beneath. Meals (M&IE) are a separate allowance and are not included. Alaska and Hawaii are left out: their per diem is set by the Department of Defense, not GSA.
Alabama
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Huntsville Huntsville (Madison) | $146/night$4,380 / 30 nights · all year | same all year |
| Mobile Mobile (Mobile) | $126/night$3,780 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Auburn, Decatur, Dothan, Tuscaloosa.
Arizona
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Chandler / Glendale / Mesa / Phoenix / Scottsdale Phoenix / Scottsdale (Maricopa) | $122/night$3,660 / 30 nights · Jun–Aug | $232/night$6,960 / 30 nights · Feb–Mar |
| Tucson Tucson (Pima) | $154/night$4,620 / 30 nights · Apr–Dec | $208/night$6,240 / 30 nights · Jan–Mar |
Arkansas
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Hot Springs Hot Springs (Garland) | $115/night$3,450 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Fort Smith, Jonesboro.
California
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Anaheim / Long Beach / Los Angeles / Santa Ana Los Angeles (Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica) | $199/night$5,970 / 30 nights · all year | same all year |
| Fresno Fresno (Fresno) | $136/night$4,080 / 30 nights · all year | same all year |
| Oakland Oakland (Alameda) | $152/night$4,560 / 30 nights · all year | same all year |
| Sacramento Sacramento (Sacramento) | $156/night$4,680 / 30 nights · all year | same all year |
| San Diego San Diego (San Diego) | $208/night$6,240 / 30 nights · Aug–May | $249/night$7,470 / 30 nights · Jun–Jul |
| San Francisco San Francisco (San Francisco) | $232/night$6,960 / 30 nights · Apr–Aug | $325/night$9,750 / 30 nights · Jan–Mar |
| San Jose Sunnyvale / Palo Alto / San Jose (Santa Clara) | $218/night$6,540 / 30 nights · all year | same all year |
Colorado
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Aurora / Denver Denver / Aurora (Denver / Adams / Arapahoe / Jefferson) | $170/night$5,100 / 30 nights · Nov–Mar | $227/night$6,810 / 30 nights · Apr–Oct |
| Colorado Springs Colorado Springs (El Paso) | $128/night$3,840 / 30 nights · Sep–May | $176/night$5,280 / 30 nights · Jun–Aug |
| Durango Durango (La Plata) | $122/night$3,660 / 30 nights · Oct–May | $190/night$5,700 / 30 nights · Jun–Sep |
| Fort Collins Fort Collins / Loveland (Larimer) | $120/night$3,600 / 30 nights · Sep–May | $157/night$4,710 / 30 nights · Jun–Aug |
On the standard rate ($113/night, $3,390 / 30 nights): Grand Junction, Greeley, Pueblo.
Delaware
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Wilmington Wilmington (New Castle) | $127/night$3,810 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Dover.
District of Columbia
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Alexandria District of Columbia (Washington DC (also the cities of Alexandria, Falls Church and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)) | $192/night$5,760 / 30 nights · Jul–Aug | $295/night$8,850 / 30 nights · Mar–Jun |
Florida
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Cape Coral Fort Myers (Lee) | $141/night$4,230 / 30 nights · May–Dec | $213/night$6,390 / 30 nights · Jan–Apr |
| Hialeah / Miami Miami (Miami-Dade) | $151/night$4,530 / 30 nights · Jun–Nov | $244/night$7,320 / 30 nights · Feb–Mar |
| Orlando Orlando (Orange) | $145/night$4,350 / 30 nights · Apr–Dec | $178/night$5,340 / 30 nights · Jan–Mar |
| Pensacola Pensacola (Escambia) | $127/night$3,810 / 30 nights · Aug–Feb | $188/night$5,640 / 30 nights · Jun–Jul |
| St. Petersburg / Tampa Tampa / St. Petersburg (Pinellas / Hillsborough) | $155/night$4,650 / 30 nights · May–Jan | $212/night$6,360 / 30 nights · Feb–Apr |
| Tallahassee Tallahassee (Leon) | $113/night$3,390 / 30 nights · May–Dec | $138/night$4,140 / 30 nights · Jan–Apr |
On the standard rate ($113/night, $3,390 / 30 nights): Jacksonville, Port St. Lucie.
Georgia
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Athens Athens (Clarke) | $154/night$4,620 / 30 nights · all year | same all year |
| Atlanta Atlanta (Fulton / Dekalb) | $188/night$5,640 / 30 nights · Apr–Dec | $207/night$6,210 / 30 nights · Jan–Mar |
| Augusta Augusta (Richmond) | $113/night$3,390 / 30 nights · May–Jun | $131/night$3,930 / 30 nights · Jul–Apr |
| Savannah Savannah (Chatham) | $153/night$4,590 / 30 nights · May–Feb | $186/night$5,580 / 30 nights · Mar–Apr |
On the standard rate ($113/night, $3,390 / 30 nights): Rome, Valdosta, Warner Robins.
Idaho
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Meridian Boise (Ada) | $176/night$5,280 / 30 nights · Nov–May | $201/night$6,030 / 30 nights · Jun–Oct |
On the standard rate ($113/night, $3,390 / 30 nights): Idaho Falls.
Illinois
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Chicago / Elgin Chicago (Cook / Lake) | $148/night$4,440 / 30 nights · Dec–Mar | $238/night$7,140 / 30 nights · Apr–Jun |
On the standard rate ($113/night, $3,390 / 30 nights): Bloomington, Champaign, Normal, Rockford.
Indiana
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Bloomington Bloomington (Monroe) | $121/night$3,630 / 30 nights · Sep–Apr | $154/night$4,620 / 30 nights · May–Aug |
| Lafayette Lafayette / West Lafayette (Tippecanoe) | $132/night$3,960 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Evansville, Fort Wayne, Muncie.
Iowa
On the standard rate ($113/night, $3,390 / 30 nights): Council Bluffs, Iowa City, Waterloo.
Kentucky
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Lexington Lexington (Fayette) | $125/night$3,750 / 30 nights · all year | same all year |
| Louisville Louisville (Jefferson) | $132/night$3,960 / 30 nights · Nov–Jan | $185/night$5,550 / 30 nights · Feb–May |
On the standard rate ($113/night, $3,390 / 30 nights): Bowling Green, Owensboro.
Louisiana
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| New Orleans New Orleans (Orleans / Jefferson Parishes) | $138/night$4,140 / 30 nights · Jun–Aug | $188/night$5,640 / 30 nights · Feb–May |
On the standard rate ($113/night, $3,390 / 30 nights): Baton Rouge, Lake Charles, Monroe.
Maine
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Portland Portland (Cumberland / Sagadahoc) | $119/night$3,570 / 30 nights · Nov–May | $216/night$6,480 / 30 nights · Jun–Oct |
On the standard rate ($113/night, $3,390 / 30 nights): Bangor, Lewiston.
Maryland
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Baltimore Baltimore City (Baltimore City) | $166/night$4,980 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Frederick, Hagerstown.
Massachusetts
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Boston Boston / Cambridge (Suffolk, city of Cambridge) | $213/night$6,390 / 30 nights · Nov–Feb | $365/night$10,950 / 30 nights · Sep–Oct |
| Brockton / New Bedford Plymouth / Taunton / New Bedford (Plymouth / Bristol) | $127/night$3,810 / 30 nights · all year | same all year |
| Springfield Springfield (Hampden) | $131/night$3,930 / 30 nights · all year | same all year |
| Worcester Worcester (Worcester) | $140/night$4,200 / 30 nights · all year | same all year |
Michigan
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Detroit Detroit (Wayne) | $160/night$4,800 / 30 nights · all year | same all year |
| Grand Rapids Grand Rapids (Kent) | $120/night$3,600 / 30 nights · all year | same all year |
| Muskegon Muskegon (Muskegon) | $113/night$3,390 / 30 nights · Sep–May | $157/night$4,710 / 30 nights · Jun–Aug |
On the standard rate ($113/night, $3,390 / 30 nights): Lansing, Saginaw, Sterling Heights.
Minnesota
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Duluth Duluth (St. Louis) | $159/night$4,770 / 30 nights · Nov–May | $220/night$6,600 / 30 nights · Jun–Oct |
| Minneapolis Minneapolis / St. Paul (Hennepin / Ramsey) | $153/night$4,590 / 30 nights · all year | same all year |
| Rochester Rochester (Olmsted) | $139/night$4,170 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Mankato.
Mississippi
On the standard rate ($113/night, $3,390 / 30 nights): Gulfport, Hattiesburg.
Missouri
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Kansas City Kansas City (Jackson / Clay / Cass / Platte) | $139/night$4,170 / 30 nights · all year | same all year |
| St. Louis St. Louis (St. Louis / St. Louis City / St. Charles) | $156/night$4,680 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Joplin, Springfield.
Montana
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Bozeman Big Sky / West Yellowstone/Gardiner (Gallatin/Park) | $169/night$5,070 / 30 nights · Oct–May | $326/night$9,780 / 30 nights · Jun–Sep |
| Missoula Missoula (Missoula) | $135/night$4,050 / 30 nights · Oct–May | $199/night$5,970 / 30 nights · Jun–Sep |
On the standard rate ($113/night, $3,390 / 30 nights): Billings, Great Falls.
Nebraska
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Omaha Omaha (Douglas) | $128/night$3,840 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Grand Island, Kearney, Lincoln.
New Hampshire
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Manchester / Nashua Manchester (Hillsborough) | $136/night$4,080 / 30 nights · all year | same all year |
| Portsmouth Portsmouth (Rockingham) | $129/night$3,870 / 30 nights · Nov–May | $186/night$5,580 / 30 nights · Jun–Oct |
New Jersey
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Jersey City / Newark / Paterson Newark (Essex / Bergen / Hudson / Passaic) | $164/night$4,920 / 30 nights · Jan–Aug | $175/night$5,250 / 30 nights · Sep–Dec |
New Mexico
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Albuquerque Albuquerque (Bernalillo) | $154/night$4,620 / 30 nights · Apr–Sep | $208/night$6,240 / 30 nights · Oct–Mar |
On the standard rate ($113/night, $3,390 / 30 nights): Las Cruces, Rio Rancho.
New York
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Albany Albany (Albany) | $133/night$3,990 / 30 nights · all year | same all year |
| Buffalo Buffalo (Erie) | $144/night$4,320 / 30 nights · all year | same all year |
| New York New York City (Bronx / Kings / New York / Queens / Richmond) | $189/night$5,670 / 30 nights · Jan–Feb | $358/night$10,740 / 30 nights · Sep–Dec |
| Rochester Rochester (Monroe) | $136/night$4,080 / 30 nights · all year | same all year |
| Syracuse Syracuse / Oswego (Onondaga / Oswego) | $136/night$4,080 / 30 nights · all year | same all year |
| Yonkers Tarrytown / White Plains / New Rochelle (Westchester) | $168/night$5,040 / 30 nights · all year | same all year |
North Carolina
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Asheville Asheville (Buncombe) | $125/night$3,750 / 30 nights · Jan–Sep | $145/night$4,350 / 30 nights · Oct–Dec |
| Chapel Hill Chapel Hill (Orange) | $153/night$4,590 / 30 nights · all year | same all year |
| Charlotte Charlotte (Mecklenburg) | $143/night$4,290 / 30 nights · all year | same all year |
| Durham Durham (Durham) | $124/night$3,720 / 30 nights · all year | same all year |
| Fayetteville Fayetteville (Cumberland) | $129/night$3,870 / 30 nights · all year | same all year |
| Greensboro Greensboro (Guilford) | $116/night$3,480 / 30 nights · Nov–Mar | $130/night$3,900 / 30 nights · Apr–Oct |
| Raleigh Raleigh (Wake) | $142/night$4,260 / 30 nights · all year | same all year |
| Wilmington Wilmington (New Hanover) | $113/night$3,390 / 30 nights · Nov–Feb | $170/night$5,100 / 30 nights · Jun–Jul |
On the standard rate ($113/night, $3,390 / 30 nights): Concord, Greenville, Winston-Salem.
North Dakota
On the standard rate ($113/night, $3,390 / 30 nights): Fargo, Grand Forks.
Ohio
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Cincinnati Cincinnati (Hamilton / Clermont) | $170/night$5,100 / 30 nights · all year | same all year |
| Cleveland / Parma Cleveland (Cuyahoga) | $167/night$5,010 / 30 nights · all year | same all year |
| Columbus Columbus (Franklin) | $138/night$4,140 / 30 nights · all year | same all year |
| Dayton Dayton / Fairborn (Greene / Montgomery) | $120/night$3,600 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Akron, Toledo.
Oklahoma
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Oklahoma City Oklahoma City (Oklahoma) | $121/night$3,630 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Broken Arrow, Norman, Tulsa.
Oregon
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Bend Bend (Deschutes) | $123/night$3,690 / 30 nights · Nov–May | $195/night$5,850 / 30 nights · Jun–Aug |
| Eugene Eugene / Florence (Lane) | $146/night$4,380 / 30 nights · Aug–May | $202/night$6,060 / 30 nights · Jun–Jul |
| Portland Portland (Multnomah) | $161/night$4,830 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Medford.
Pennsylvania
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Philadelphia Philadelphia (Philadelphia) | $174/night$5,220 / 30 nights · Jul–Aug | $227/night$6,810 / 30 nights · Sep–Nov |
| Pittsburgh Pittsburgh (Allegheny) | $144/night$4,320 / 30 nights · all year | same all year |
| Reading Reading (Berks) | $122/night$3,660 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Allentown, Scranton.
Rhode Island
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Providence Providence / Bristol (Providence / Bristol) | $161/night$4,830 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Warwick.
South Carolina
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Charleston Charleston (Charleston / Berkeley / Dorchester) | $218/night$6,540 / 30 nights · Nov–Feb | $288/night$8,640 / 30 nights · Mar–May |
| Hilton Head Hilton Head (Beaufort) | $132/night$3,960 / 30 nights · Nov–Mar | $226/night$6,780 / 30 nights · Jun–Aug |
On the standard rate ($113/night, $3,390 / 30 nights): Greenville, Rock Hill.
South Dakota
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Rapid City Rapid City (Pennington) | $113/night$3,390 / 30 nights · Sep–May | $173/night$5,190 / 30 nights · Jun–Aug |
On the standard rate ($113/night, $3,390 / 30 nights): Sioux Falls.
Tennessee
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Chattanooga Chattanooga (Hamilton) | $120/night$3,600 / 30 nights · all year | same all year |
| Knoxville Knoxville (Knox) | $129/night$3,870 / 30 nights · all year | same all year |
| Memphis Memphis (Shelby) | $135/night$4,050 / 30 nights · all year | same all year |
| Nashville Nashville (Davidson) | $230/night$6,900 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Murfreesboro.
Texas
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Arlington / Fort Worth Arlington / Fort Worth / Grapevine (Tarrant / City of Grapevine) | $192/night$5,760 / 30 nights · all year | same all year |
| Austin Austin (Travis) | $184/night$5,520 / 30 nights · all year | same all year |
| Brownsville South Padre Island (Cameron) | $123/night$3,690 / 30 nights · Aug–Feb | $160/night$4,800 / 30 nights · Jun–Jul |
| Dallas / Garland / Irving Dallas (Dallas) | $184/night$5,520 / 30 nights · all year | same all year |
| Houston Houston (Montgomery / Fort Bend / Harris) | $133/night$3,990 / 30 nights · all year | same all year |
| Odessa Midland / Odessa (Midland / Andrews / Ector / Martin) | $136/night$4,080 / 30 nights · all year | same all year |
| San Antonio San Antonio (Bexar) | $149/night$4,470 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Abilene, Amarillo, Corpus Christi, El Paso, Laredo, Lubbock.
Utah
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Orem Provo (Utah) | $130/night$3,900 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): St. George.
Vermont
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Burlington Burlington (Chittenden) | $131/night$3,930 / 30 nights · Nov–Apr | $214/night$6,420 / 30 nights · Aug–Oct |
On the standard rate ($113/night, $3,390 / 30 nights): Rutland.
Virginia
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Lynchburg Lynchburg (Campbell / Lynchburg City) | $124/night$3,720 / 30 nights · all year | same all year |
| Richmond Richmond (City of Richmond) | $161/night$4,830 / 30 nights · all year | same all year |
| Roanoke Roanoke (City limits of Roanoke) | $125/night$3,750 / 30 nights · all year | same all year |
| Virginia Beach Virginia Beach (City of Virginia Beach) | $129/night$3,870 / 30 nights · Sep–May | $212/night$6,360 / 30 nights · Jun–Aug |
On the standard rate ($113/night, $3,390 / 30 nights): Newport News, Norfolk.
Washington
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Seattle Seattle (King) | $188/night$5,640 / 30 nights · Nov–May | $255/night$7,650 / 30 nights · Jun–Oct |
| Spokane Spokane (Spokane) | $126/night$3,780 / 30 nights · all year | same all year |
| Tacoma Tacoma (Pierce) | $143/night$4,290 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Bellingham, Yakima.
West Virginia
On the standard rate ($113/night, $3,390 / 30 nights): Huntington, Morgantown.
Wisconsin
| City (GSA locality) | Lowest month | Highest month |
|---|---|---|
| Madison Madison (Dane) | $113/night$3,390 / 30 nights · Nov–Mar | $138/night$4,140 / 30 nights · Apr–Oct |
| Milwaukee Milwaukee (Milwaukee) | $144/night$4,320 / 30 nights · all year | same all year |
On the standard rate ($113/night, $3,390 / 30 nights): Appleton, Eau Claire, La Crosse.
GSA defines localities by county, so a city's rate also applies to the rest of the locality's counties. Localities with no city we track are listed on each state per diem page.
Tax on the rent you receive
Rent from a travel nurse is taxed like any other rent. The IRS's Topic No. 414, Rental Income and Expenses (last updated September 24, 2026, read October 26, 2026) says cash or the fair market value of property or services you receive for the use of real estate is taxable rental income; advance rent counts in the year you receive it, whatever period it covers; and a security deposit is not income if you may have to return it, though a deposit applied to the final month's rent is advance rent when received. Real estate rental income and expenses are generally reported on Schedule E (Form 1040); if you provide substantial services to the tenant, they go on Schedule C. The nurse's stipend being tax-free to the nurse does not make the rent tax-free to you.
Where travel nurses look for housing
Travelers find furnished, month-to-month places through listing sites, agency housing departments and their own networks. We compare the main platforms from the traveler's side in Furnished Finder for travel nurses and Furnished Finder alternatives. To see a lease from the nurse's side — what a stipend leaves after rent — the housing stipend calculator and per diem calculator work for any locality and dates.
How this page is built
Every rate is GSA's published lodging rate for FY2027 (October 1, 2026 to September 30, 2027), read for each locality and stored with its source and retrieval date; the full method is on our methodology page. A city is matched to a locality by county, and a city whose county is outside every listed locality gets the CONUS standard rate. We do not publish rent estimates on this page. This is general information, not tax, legal or leasing advice.
Frequently Asked Questions
How much can you make renting to travel nurses?
No public source measures what travel nurses pay in rent, so there is no honest average to quote. What is published is the ceiling on the tax-free housing stipend a nurse with a qualifying tax home can receive: the GSA lodging rate for the place the assignment is. In FY2027 (October 1, 2026 to September 30, 2027) that is $113 a night, or $3,390 for 30 nights, in any county of the contiguous U.S. outside a listed GSA locality, and as much as $365 a night ($10,950 for 30 nights) in Boston, MA at its peak month. The nurse's rent comes out of that stipend, and the market sets the rent.
Is the GSA lodging rate the rent a travel nurse will pay?
No. It is the most an agency can pay a nurse tax-free for housing, and only when the nurse keeps a qualifying tax home and is duplicating housing costs. The agency sets the stipend, which can be below the ceiling, and the nurse chooses how much of it to spend on rent. A nurse without a tax home receives the same money as taxable wages.
Why does the ceiling change from month to month?
GSA sets seasonal lodging rates in some localities. 49 of the 109 localities on this page have more than one rate during FY2027 (October 1, 2026 to September 30, 2027). New York, NY has the widest range: $189 a night in Jan–Feb and $358 in Sep–Dec, or $5,670 to $10,740 for 30 nights.
Is rent from a travel nurse taxable income for the landlord?
Yes, it is ordinary rental income. IRS Topic No. 414 says cash or the fair market value of property or services you receive for the use of real estate is taxable rental income, that advance rent is income in the year you receive it, and that a security deposit you may have to return is not income. Real estate rental income and expenses are generally reported on Schedule E (Form 1040); a landlord who provides substantial services reports on Schedule C.
Do the rates change on October 1?
Yes. GSA rates run on the federal fiscal year, October 1 to September 30. This page shows FY2027 (October 1, 2026 to September 30, 2027). A lease that runs past September 30, 2027 crosses into the next fiscal year's rates, which GSA usually publishes in August.