Travel nurse stipend calculator, GSA limitsWhat your contract actually pays you.

This travel nurse stipend calculator checks the stipend side of an offer: whether your housing and meals stipends are tax free, how much of them the GSA per diem limit allows, and how much is left after you pay for housing on assignment. For the full after-tax paycheck, use the travel nurse take-home pay calculator.

By Jayson Minagawa, BSN, RN

Last updated

GSA fiscal year 2027 limits · IRS tax home rules

01

Your contract

As quoted
Contract length
Hours per week
$$/hr
The base wage on the W-2, not the blended rate.
$$/wk
Weekly average.
02

Tax-free stipends

Per week
$$/wk
GSA ceiling varies by locality. Verify at gsa.gov.
$$/wk
M&IE per diem.
03

Your costs on assignment

$$/wk
Rent or sublease near the hospital.
The assignment state.
Qualified tax homeYou maintain a permanent residence and duplicate expenses

Results update as you type. Nothing leaves this browser.

The method, written out

How the travel nurse stipend calculator works

A stipend answers three questions, in this order. Is it tax free at all? How much of it is tax free? And how much is left after you pay for housing? The calculator above handles the tax home test and the housing cost, and the GSA table below covers the ceiling. For the full tax math on the taxable wage (federal brackets, FICA and state tax) use the travel nurse take-home pay calculator.

  1. Tax home. Housing and meals and incidentals (M&IE) stipends are tax free only if you keep a qualifying tax home, a permanent residence you keep paying for while you work away from it (IRS Publication 463). Without one, the whole stipend is taxable wages.
  2. The GSA ceiling. The General Services Administration (GSA) sets a nightly lodging rate and a daily M&IE rate for every county. The weekly tax-free ceiling is the nightly lodging rate times 7 plus the daily M&IE rate times 7. Stipend dollars above that ceiling should be paid and taxed as wages.
  3. Housing cost. The housing stipend is income, and the rent on assignment is a cost. What matters is the stipend minus what you actually pay for the second place.

The formula

  1. Weekly lodging ceiling = GSA nightly lodging rate × 7
  2. Weekly M&IE ceiling = GSA daily M&IE rate × 7
  3. Tax-free stipend = the smaller of (housing stipend, lodging ceiling) + the smaller of (M&IE stipend, M&IE ceiling)
  4. Taxable pay = hourly rate × hours + any stipend above the ceilings
  5. Left after housing = net take-home − weekly housing cost on assignment

Worked example: a 13-week offer in Houston, Texas

An offer for Houston (Harris, Fort Bend and Montgomery counties) pays $38 an hour taxable for 36 hours, a $1,050 weekly housing stipend and a $630 weekly M&IE stipend ($90 a day). The GSA fiscal year 2027 rates for Houston, in effect from October 1, 2026, are $133 a night for lodging and $80 a day for M&IE. Suppose the furnished rental you find costs $850 a week.

GSA ceiling check for a Houston travel nurse offer
Weekly package as quoted: $1,368 wages + $1,050 housing + $630 M&IE$3,048.00
Lodging ceiling: $133 × 7$931.00
M&IE ceiling: $80 × 7$560.00
Housing over the ceiling: $1,050 − $931$119.00
M&IE over the ceiling: $630 − $560$70.00
How the $3,048 should be treated
Tax-free stipend: $931 + $560$1,491.00
Taxable pay: $1,368 + $119 + $70$1,557.00
Estimated federal tax and FICA on $1,557 (single, Texas has no income tax)−$291.84
Net weekly take-home$2,756.16
Housing cost on assignment−$850.00
Left each week after housing$1,906.16

The tax line comes from the take-home pay calculator’s tax year 2026 federal brackets and FICA rates. The point of the example is the $189 a week above the ceiling: an agency that pays it as a tax-free stipend is shifting a tax problem to you. Ask for it as taxable wages instead.

Weekly tax-free stipend ceilings, GSA fiscal year 2027

Nightly lodging and daily meals and incidentals rates times 7, for October 1, 2026 to September 30, 2027. Where the lodging rate changes by season, the range covers the lowest and highest month. Every other county is in the full GSA per diem table.

LocationHousing, per weekM&IE, per week
Most of the country (standard rate)$791$476
Phoenix / Scottsdale, AZ$854 to $1,624$602
Los Angeles, CA$1,393$602
San Francisco, CA$1,624 to $2,275$644
Denver / Aurora, CO$1,190 to $1,589$644
Miami, FL$1,057 to $1,708$644
Atlanta, GA$1,316 to $1,449$602
Chicago, IL$1,036 to $1,666$644
Boston / Cambridge, MA$1,491 to $2,555$644
Charlotte, NC$1,001$560
New York City, NY$1,323 to $2,506$644
Portland, OR$1,127$602
Nashville, TN$1,610$602
Dallas, TX$1,288$560
Houston, TX$931$560
Seattle, WA$1,316 to $1,785$644

Source: GSA per diem rates, retrieved September 30, 2026.

What this calculator does not model

  • Its tax estimate is deliberately simple: a flat 22% federal rate plus the state rate you enter, applied to taxable pay. It does not include FICA (7.65% of taxable wages), so it reads high. The travel nurse take-home pay calculator uses the 2026 federal brackets, FICA and state brackets.
  • It does not look up the GSA rate for your city. Use the table above or the full GSA per diem rates for fiscal year 2027, and enter a stipend no higher than the ceiling.
  • It does not count unpaid weeks between contracts, benefits or a second rent over a year. The agency versus staff nursing comparison does.
The guide

Three numbers in every travel contract

Every travel contract has three numbers, and recruiters usually lead with the first. The total weekly package is the marketing number on a job board. The taxable hourly wage is what goes on your W-2 and is the base for income tax, FICA, retirement contributions and overtime. The stipend portion covers housing and meals and stays tax free only with a qualifying tax home and only up to the GSA rate.

The same package can leave very different amounts in your account depending on the split, which is why this calculator separates them.

The tax home test

To be paid tax-free stipends you need a tax home: a permanent residence in another place where you keep paying rent or a mortgage and your regular living costs. The IRS looks at whether you work in the area of that home, whether you keep paying for it while you are away, and whether it is where you have lived, or where family lives. The assignment must also be temporary. The detail, with examples, is in the travel nurse tax home rules.

If you do not have a qualifying tax home, ask the agency to restructure the offer as all taxable at a higher hourly rate rather than take stipends you would have to pay tax on later.

How to use the result

Run each offer with the real housing cost in its city and compare what is left each week. Pair it with the cost of living calculator for the destination city and the compact license map to check whether you can start without a new license.

Stipend questions, answered.

What is the difference between my taxable wage and my total package?

The taxable hourly wage is the part reported on your W-2 and taxed for federal and state income tax and FICA (Social Security and Medicare). The total package adds the housing and meals and incidentals (M&IE) stipends on top. Recruiters often quote the total package because it is the biggest number. Compare contracts on what is left after tax and housing, not on the package.

What are GSA per diem rates and why do they matter?

The General Services Administration (GSA) publishes a nightly lodging rate and a daily M&IE rate for every county in the continental United States each fiscal year. Agencies use them as the ceiling for tax-free stipends. Stipend dollars above the rate for the assignment location should be paid and taxed as wages. The fiscal year 2027 rates run from October 1, 2026 to September 30, 2027.

How do I turn a GSA rate into a weekly stipend ceiling?

Multiply the nightly lodging rate by 7 and the daily M&IE rate by 7. For Houston in fiscal year 2027 that is $133 times 7, or $931 a week for housing, and $80 times 7, or $560 a week for M&IE, so $1,491 a week in total.

Can I take a high-stipend contract if I do not have a permanent home?

You can, but the stipends become taxable wages, which changes the math entirely. If you do not have a qualifying tax home, ask the agency to restructure the offer as all taxable at a higher hourly rate. It is cleaner and avoids a tax bill later.

How do I compare two contracts with different structures?

Put both through the calculator with the real housing cost in each city, and compare what is left each week after tax and housing. A bigger package in an expensive city can leave less than a smaller one where rent is cheaper.

What happens at tax time if my agency overpaid stipends?

Stipend dollars above the GSA rate are taxable. If nothing was withheld on them, you can owe the tax plus interest and possibly penalties. Keep your contracts, the GSA rate for each assignment and proof of your tax home expenses.

Related tools and guides

Written and reviewed byJayson Minagawa, BSN, RN10 years multi-state travel nursing across ICU, psych, correctional, and telehealth. Built this calculator after watching too many travelers sign contracts that looked great on paper and produced mediocre take-home in reality.Last updated
Disclaimer

Educational tool. Not tax advice. Tax-home eligibility, GSA rates, and stipend deductibility require analysis of your specific facts and circumstances. Consult a CPA experienced with travel nurse tax law before relying on this calculator's output for IRS-relevant decisions.

Sources and method

Last updated · Tax year 2026 · Rates verified

The weekly tax-free ceiling is the GSA nightly lodging rate times 7 plus the daily meals and incidentals rate times 7, for the assignment county. Stipend dollars above the ceiling, and all stipends without a qualifying tax home, are treated as taxable wages. The calculator's own tax line is a flat 22% federal estimate plus the state rate you choose, without FICA; the worked example uses the take-home calculator's 2026 brackets and FICA instead.