Travel Nurse Housing Stipend Calculator 2026 (By City)

What Is a Travel Nurse Housing Stipend Calculator?

A travel nurse housing stipend calculator converts the government’s GSA per-diem tables into contract numbers. It shows the monthly ceiling your agency can pay tax-free, the weekly equivalent in your offer letter, and the margin left after rent. As a CPA, I built this page because nurses keep asking me the same question: is $1,200 a week fair for Dallas? The answer is always math, not opinion.

The General Services Administration publishes a nightly lodging rate and a meals-and-incidents (M&IE) rate for every county. Agencies use the lodging number as the legal ceiling for tax-free housing money. Your recruiter’s offer should sit at or below it. One detail offers rarely mention: the lodging rate is seasonal. Boston pays $365 a night in October and $213 from November through February, so the same offer can sit under the ceiling one month and over it the next. Check the rate for your actual contract dates, not the city’s high-water mark.

Travel Nurse Housing Stipend Calculator (Free Tool)

Pick your assignment city, the month your contract starts, and your weekly offer. You’ll get the GSA rate for that month, the monthly and weekly ceiling, your taxable-excess warning, and the margin against the rent you actually pay.

How much do travel nurses pay for housing?

Two numbers get confused here, and the gap between them is the money. One is what your agency gives you for housing. The other is what you actually pay a landlord. Agencies price the first off the federal lodging ceiling for the city you work in, and that ceiling is the table underneath this answer: across these 20 markets it runs from $3,709 a month at Phoenix’s low-season floor to $11,096 a month at Boston’s seasonal peak. Those are ceilings on what you may receive tax-free. They are not rents.

The ceiling is built by multiplying a nightly hotel-style rate by 30.4, and long-term apartment rent is not priced that way, so in almost every market the ceiling sits well above what a month of real housing costs. Keeping that difference is the entire point of a stipend. Two things decide whether you get to keep it: whether you have a tax home and genuine duplicate housing costs, and whether the stipend is set inside the city ceiling rather than above it. How housing stipends are calculated covers both, and the free budget spreadsheet puts the stipend on its own line beside your rent instead of blending the two.

FY2027 Stipend Ceiling Table: 20 Popular Travel Nurse Cities

City	Lodging/night (FY2027)	M&IE/day	Monthly ceiling	Ceiling you can count on all year
San Francisco, CA	$232-$325	$92	$7,053-$9,880	$7,053
New York, NY	$189-$358	$92	$5,746-$10,883	$5,746
Boston, MA	$213-$365	$92	$6,475-$11,096	$6,475
Seattle, WA	$188-$255	$92	$5,715-$7,752	$5,715
Los Angeles, CA	$199	$86	$6,050	$6,050
San Diego, CA	$208-$249	$86	$6,323-$7,570	$6,323
Washington, DC	$192-$295	$92	$5,837-$8,968	$5,837
Chicago, IL	$148-$238	$92	$4,499-$7,235	$4,499
Denver, CO	$170-$227	$92	$5,168-$6,901	$5,168
Phoenix, AZ	$122-$232	$86	$3,709-$7,053	$3,709
Houston, TX	$133	$80	$4,043	$4,043
Dallas, TX	$184	$80	$5,594	$5,594
Atlanta, GA	$188-$207	$86	$5,715-$6,293	$5,715
Miami, FL	$151-$244	$92	$4,590-$7,418	$4,590
Nashville, TN	$230	$86	$6,992	$6,992
Charlotte, NC	$143	$80	$4,347	$4,347
Columbus, OH	$138	$80	$4,195	$4,195
Kansas City, MO	$139	$80	$4,226	$4,226
Boise, ID	$176-$201	$86	$5,350-$6,110	$5,350
Tucson, AZ	$154-$208	$80	$4,682-$6,323	$4,682

The all-year floor is the column to plan on. The seasonal high is the best case, and it only applies in the months it covers. The floor is what holds up if your contract runs through the cheap season. A high ceiling means little if the local rent swallows it.

How the Math Works (30-Second Version)

1. Find the GSA lodging rate for your city and your dates. Phoenix runs $122 a night in June through August and $232 in February and March.
2. Multiply by 30.4. At the $232 winter rate the ceiling is $7,053 a month. At the $122 summer rate it is $3,709.
3. Compare to your offer. A $4,000 monthly offer ($923 a week) sits under both seasonal ceilings, so it stays tax-free whenever the contract runs. A $5,500 monthly offer is safe in a winter month at $7,053 and over the ceiling in a summer month at $3,709.
4. Subtract the rent you actually pay. The difference is your margin, and it is the number that decides whether the contract is worth signing.

Example: two nurses, same Phoenix hospital, same 13 weeks starting February 1, when the lodging rate is $232 and the ceiling is $7,053. Nurse A takes a $1,050 weekly stipend, which is about $4,550 a month, well under the ceiling and fully tax-free. Nurse B takes $780 a week, about $3,380 a month, because the recruiter bundled the difference into a higher taxable hourly rate. The gap is $270 a week. Over 48 working weeks that is $12,960, and none of it is taxed.

Worked Example: Comparing Two Offers in the Same City

Let us put the calculator to work on a real decision. You have two offers for the same Phoenix hospital, same 13 weeks. Both start February 1, when the Phoenix lodging rate is $232 a night and the monthly ceiling is $7,053.

Offer line	Agency A	Agency B
Weekly gross	$2,180	$2,180
Taxable hourly	$28/hr = $1,008/wk	$50/hr = $1,412/wk
Housing stipend	$923/wk	$500/wk
M&IE stipend	$249/wk	$268/wk
Monthly housing plus M&IE	$5,074	$3,312
Phoenix GSA ceiling (February)	$7,053	$7,053
Tax-free status	Under ceiling ✓	Under ceiling ✓
Taxable wages per year (48 weeks)	$48,384	$67,776

Agency A reports $19,392 less in taxable wages over the same 48 weeks, and every dollar of that difference would be taxed at your marginal rate. The lower-wage offer puts more money in your account and less on your W-2. Both offers are legal and both stipends stay under the ceiling. The difference is entirely in how each agency splits the same $2,180 weekly bill rate between taxable wages and tax-free stipends. The higher-wage offer looks better on a job board and costs you money in April.

This is the single most common mistake I see in traveler contracts. Recruiters present the weekly gross because it is identical across agencies. The split is where the real compensation lives. Before you sign anything, run both splits through the table above and check each stipend against the city ceiling.

How Agencies Try to Exceed the Ceiling

The GSA ceiling is not a cap on what an agency can pay you. It is the line above which the money stops being tax-free without paperwork, and agencies have workarounds that shift the tax burden onto you anyway. Know these three before you negotiate.

The bonus recharacterization

Some agencies pay above-ceiling stipends and label the excess a completion bonus. Bonuses are wages. If you take a $6,000 monthly stipend in Houston, where the lodging rate is a flat $133 all year and the ceiling is $4,043, then $1,957 a month sits above the ceiling. If the agency books that excess as a completion bonus, you owe income tax on it at your marginal rate. Ask directly: is any part of my stipend above the GSA rate, and how is it reported on my W-2?

The bundled lower hourly

Agency B in the example above is doing this legally. It is not a scam, but it changes your tax bill and your Social Security earnings history. Lower reported wages mean lower future Social Security benefits. Over a 20-year travel career, that can be worth more than the immediate tax difference.

The non-accountable plan

If your agency does not require expense documentation for the stipend, the IRS treats the whole arrangement as a non-accountable plan. Every stipend dollar becomes taxable wages, regardless of the GSA ceiling. Ask your recruiter one question: is your per-diem plan accountable under IRS rules? If they hesitate, get the answer in writing before signing.

What To Do With the Margin Money

The pocket margin, which is the ceiling minus the rent you actually pay, is the money that makes travel nursing financially better than staff nursing. Two rules protect it.

Rule one: separate account, automatic transfer. The margin should move to a high-yield savings account the day it lands. Stipend money parked in checking is money you have already decided to spend. Our HYSA rankings for travelers cover which accounts handle multi-state moves without friction.

Rule two: track the duplicate expenses that justify it. The margin only stays tax-free if your tax home is real. Every rent payment, utility bill, and insurance premium at your home base defends the whole structure. The duplicate expenses checklist lists all 17 line items, and the free PDF gives you a printable version for your CPA.

When Your Stipend Becomes Taxable

Three conditions kill the tax-free treatment, and the third one is the trap:

• Offer above the GSA ceiling: past that line the excess reclassifies as wages on your W-2 and is taxed at your marginal rate, unless you can show the housing genuinely cost more.
• No legitimate tax home: if you fail the IRS three-factor test, every stipend dollar becomes taxable, not just the excess.
• Assignment over 12 months in one metro: the location becomes your new tax home and stipends stop being “away from home” reimbursements.

The duplicate-expense rule is what ties this together: you must be paying for two homes at once. Our duplicate expenses checklist covers every line item the IRS accepts.

Frequently Asked Questions About Travel Nurse Stipends

Is my stipend based on where I work or where I stay?

Where you work. The GSA rate keys to the assignment ZIP code, not your apartment. If your agency uses a different city’s rate, that is a red flag. Ask for the rate printout.

Why is my stipend lower than my friend’s in the same city?

Same ceiling, different splits. Agencies allocate the same total bill rate between taxable wage and tax-free stipend differently. A lower stipend with a higher hourly rate can cost you thousands in tax. Run both offers through the ceiling math before you sign.

Does my stipend count as income for a mortgage or apartment application?

It can, with documentation. Lenders and landlords increasingly accept 12 or more months of stipend deposits as qualifying income. Underwriters differ, so keep every pay stub showing the stipend line separately from wages.

What happens if GSA rates drop mid-contract?

Rates reset every October 1, the federal fiscal year. If your contract crosses that date, ask whether your stipend re-papers at the new rate or stays locked at signing. Both are legal. The difference can be hundreds of dollars per month.

Can I pocket the whole stipend by staying somewhere cheap?

Yes, and the pocket margin measures exactly that. You still need a legitimate tax home with duplicate expenses. Sleeping in your car to max the margin is how nurses end up with five-figure tax bills. The IRS checks whether your tax home is real.

Travel Nurse Housing Stipend Calculator vs. Your Recruiter’s Math

Your recruiter runs the same GSA tables I do. The difference is what they optimize for. An agency compensation team maximizes the spread between the bill rate the hospital pays and the package they present to you. A travel nurse housing stipend calculator like the one above maximizes your after-tax take-home. When those two goals collide, the recruiter wins unless you know the math yourself.

Here is the conversation to have. Ask your recruiter for three numbers in writing: the total weekly bill rate, the taxable hourly portion, and the tax-free stipend portion split into housing and M&IE. Any recruiter who refuses to share the bill rate is telling you something. The bill rate is not confidential; it is the foundation of your pay and you are the one earning it.

Once you have those numbers, this page does the rest. Find the city in the table, check the ceiling, and confirm the stipend portion sits at or below it. Then do the split comparison against any competing offer, exactly like the worked example above. Ten minutes of math routinely protects four figures per contract.

Housing Stipend Rules by Situation

Your situation	Stipend treatment	What to watch
Standard 13-week contract, own tax home	Tax-free up to the seasonal GSA ceiling	Keep duplicate-expense documentation current
Extension past 12 months, same metro	Becomes taxable at that location	Negotiate extension as new contract in a new metro, or take fully taxable pay knowingly
Agency housing provided	Tax-free if at or below ceiling and you maintain a tax home	Agency housing valued at cost can exceed the ceiling for the season
Staying with family free at assignment	Stipend for housing still tax-free if tax home is real	Zero assignment housing cost plus real duplicate expenses = maximum margin
Commuting distance from tax home	Stipends taxable, sleep-or-rest test fails	Driving home nightly and not sleeping away fails the test whatever the mileage
Canceled contract mid-assignment	Stipends paid to date stay tax-free	Travel reimbursement home may be negotiable; get it in the contract

The commuting-distance row surprises nurses most often. The IRS has no mileage rule, but it does have the sleep-or-rest test. If your assignment is close enough that you realistically drive home every night, the agency cannot pay tax-free stipends, no matter what the contract calls them. Recruiters sometimes structure short-distance contracts with stipends anyway and leave the tax liability with you.

State Taxes and Your Stipend

The GSA ceiling is federal. States play a different game, and it depends on your tax home.

If your tax home is in one of the nine no-income-tax states (Florida, Texas, Tennessee, Nevada, Washington, Wyoming, South Dakota, Alaska, New Hampshire on wages), your stipend owes no state tax anywhere, because stipends are not wages in any state when they follow federal accountable-plan rules. Your taxable hourly wages, however, owe tax in every work state with an income tax, filed as a non-resident.

If your tax home is in a state with income tax, the picture inverts. California is the hard case: a California-domiciled traveler owes California tax on their entire income, including wages earned in other states, offset by credits for tax paid elsewhere. The stipend stays federally tax-free, but California taxes your total income regardless. Our state-by-state tax table ranks all 50 states for travelers, and the state income tax explainer covers the domicile rules that decide which state gets to tax you.

One planning note from practice: where you establish your tax home is a genuine financial decision, not just paperwork. A traveler domiciled in Texas versus California on identical contracts can differ by five figures per year in total tax. But domicile must be real: a mail-forwarding address in Florida with no lease, no utilities, and no days spent there is exactly what IRS examiners look for. The three-factor tax home test explains what survives an audit.

Frequently Asked Questions About Travel Nurse Stipends (continued)

Do I pay Social Security and Medicare on my stipend?

No. FICA applies to wages, not to properly structured accountable-plan reimbursements. This is part of why the wage-versus-stipend split matters so much: dollars shifted from stipend to wages pick up 7.65 percent in payroll tax on top of income tax. Some 1099 travelers pay the equivalent (self-employment tax) on their entire net earnings, which is one more reason the W-2 versus 1099 decision deserves its own math.

Is my stipend the same as per diem?

Recruiters use the words interchangeably, which drives the confusion. Per diem technically means the daily M&IE allowance (meals and incidental expenses). Housing is a separate allowance with its own ceiling. Your offer letter might show one blended “stipend” number; ask for the housing and M&IE breakdown because their ceilings differ and the blended number can hide an over-ceiling housing component.

What happens to my stipend between contracts?

Nothing is owed for days you are not on assignment. Stipends attach to worked days. This is why contract gaps hurt travelers twice: no paycheck and no stipend. Building the emergency fund to cover 30 to 60 days of gaps is standard advice for a reason. The budgeting guide shows the 50/30/20 split that still works with irregular income.

Can two travel nurses in the same city have different ceilings?

Almost never. The GSA rate keys to county, so the ceiling is identical across the metro. What differs is the split, the rent each nurse pays, and whether anyone’s stipend sneaks over the ceiling. If a recruiter quotes you a dramatically different stipend than a friend at the same hospital, the bill-rate split is the explanation, not the ceiling.

Does the stipend affect ACA subsidies or student loan payments?

It can, and this one catches people badly. Stipends are not wages, but they also are not documented in ways income-based programs recognize. Mortgage underwriters increasingly accept them; ACA marketplace and income-driven repayment calculations typically do not, because they key off AGI and tax filings. If you rely on either program, model your numbers before leaving a staff job. A CPA who works with travelers can run the projection in one session.

Related Guides

• How housing stipends are calculated: the full GSA breakdown
• The IRS three-factor tax home test
• Every state’s tax burden for travelers, ranked
• 1099 vs W-2: which contract nets more
• Where to park the stipend money you save

This article is for educational purposes only and does not constitute personalized tax, financial, or legal advice. Rates change every fiscal year. Verify current figures at gsa.gov/perdiem before signing any contract. Consult a qualified tax professional for your specific situation.

Sources we checked

Every figure on this page came from one of the documents below, not from another blog. Links checked 10 October 2026.

• GSA FY2027 per diem rate file (XLSX, effective 1 October 2026): The workbook the city-by-city lodging and M&IE ceilings on this page were read from.
• GSA per diem rates: The FY2027 lodging and M&IE schedules the housing and per-diem figures on this page are measured against.
• IRS Publication 15 (2026), Employer’s Tax Guide: The employer side of the same rule: a non-accountable travel payment is wages and carries income tax, Social Security, Medicare and FUTA.
• IRS Publication 463 – Travel, Gift, and Car Expenses: The tax-home definition, the temporary-versus-indefinite assignment test and the one-year rule every per-diem answer on this page rests on.
• GSA FY2027 per diem master rate files: The downloadable master file the standard $113 CONUS rate and every named-destination rate come from.