GSA Per Diem Rates for Travel Nurses
The federal GSA rates are the foundation of every travel nurse stipend. Here's what they are, how they work, and current rates for every major market.
What is the GSA?
The General Services Administration (GSA) is an independent US federal agency that sets per diem reimbursement rates for federal employees traveling for work. These rates are updated annually each October and cover lodging costs and Meals & Incidental Expenses (M&IE) for every city and county in the continental United States.
Why GSA rates matter for travel nurses
The IRS uses GSA per diem rates as the benchmark for tax-free stipend payments to all workers who travel away from their tax home — including travel nurses. Agencies can pay up to the GSA rate for your assignment city as a tax-free stipend. Any amount above the GSA rate becomes taxable income.
If your agency is paying you a housing stipend higher than the local GSA lodging rate, that excess is taxable. Many nurses don't realize this until they get their W-2.
How GSA rates are structured
Each location has two separate rates:
- Lodging rate — maximum daily tax-free housing allowance. Ranges from $107/day (standard rate) to $352/day (New York City). This is your housing stipend cap.
- M&IE rate — meals and incidental expenses. Ranges from $59/day to $79/day for most US locations. Covers food, tips, and minor personal expenses.
FY 2024–25 rates (Oct 2024 — Sep 2025)
The standard rate for locations not listed separately is $107/day lodging + $59/day M&IE = $166/day total. Major metros command significantly higher rates.
How to verify rates for your assignment
You can look up exact GSA rates for any city at gsa.gov/travel/plan-book/per-diem-rates. Search by city or zip code. Rates are published by county, so suburban assignments may have different rates than the nearby metro.
What if my agency pays below the GSA rate?
Agencies can pay any amount up to the GSA rate — there's no requirement to pay the maximum. If you're being offered a housing stipend significantly below the GSA rate for your city, that's a negotiation point. The agency is essentially keeping the difference as additional margin.