How do travel-nurse tax-free stipends work?

Agencies pay a taxable hourly base plus non-taxable stipends for housing and meals. The IRS lets those stipends be tax-free only up to the GSA per-diem rate for your assignment city, and only if you maintain a legitimate tax home.

Is the calculator's result tax advice?

No. It's an educational estimate based on published GSA rates. Agencies structure packages differently and your situation is unique — confirm with a travel-nurse tax professional.

Where does the rate data come from?

Directly from the U.S. GSA FY2026 per-diem master file (public domain), refreshed each fiscal year.

Travel-nurse stipend & per-diem calculator

Look up the FY2026 GSA per-diem rate for any assignment city, then check whether an agency's stipend is within the tax-free ceiling.

State

City / area

Assignment month (for seasonal cities)

How to use it

Per-diem lookup: pick your assignment state and city to see the federal lodging + M&IE ceiling.
Stipend check: enter your assignment length and the agency's weekly stipend to see if it fits under the tax-free max.

Tip: Many travel nurses keep their stipends audit-proof by saving receipts and contracts in one place and checking with a travel-tax professional once a year. See our audit checklist.

FAQ

How do travel-nurse tax-free stipends work?: Agencies pay a taxable hourly base plus non-taxable stipends for housing and meals. The IRS lets those stipends be tax-free only up to the GSA per-diem rate for your assignment city, and only if you maintain a legitimate tax home.
Is the calculator's result tax advice?: No. It's an educational estimate based on published GSA rates. Agencies structure packages differently and your situation is unique — confirm with a travel-nurse tax professional.
Where does the rate data come from?: Directly from the U.S. GSA FY2026 per-diem master file (public domain), refreshed each fiscal year.

This page is general educational information, not tax, legal, or financial advice. Per-diem rates can change and may have seasonal variations; always confirm with the official GSA rates and a qualified travel-nurse tax professional before relying on them.