> ## Documentation Index
> Fetch the complete documentation index at: https://docs.taxhomebase.com/llms.txt
> Use this file to discover all available pages before exploring further.

# GSA Rates Explained

> What GSA per diem rates are, how they apply to travel nurse stipends, and what happens when you exceed them.

<Snippet file="tax-disclaimer.mdx" />

GSA (General Services Administration) per diem rates set the **maximum daily allowance** the federal government pays its employees for lodging and meals when traveling. The IRS uses these same rates as the benchmark for tax-free stipends — if your stipend exceeds the GSA rate, the excess may be taxable.

## Two Components

GSA per diem has two parts:

### Lodging

The maximum daily rate for hotel/housing in a specific area. Rates vary significantly by location — a rural area might be $107/day while Manhattan is $282/day. Rates are updated annually (October 1) by GSA.

### M\&IE (Meals & Incidental Expenses)

The daily allowance for meals, tips, and minor expenses. M\&IE has fewer tiers (currently $59–$79/day depending on location) and is the same for all areas within a tier.

## How It Applies to Travel Nurses

Your staffing agency sets your housing and M\&IE stipends. Ideally, these should be at or below the GSA rate for your assignment location. Here's what happens:

| Scenario           | Tax Treatment                                 |
| ------------------ | --------------------------------------------- |
| Stipend ≤ GSA rate | Fully tax-free (if you have a valid tax home) |
| Stipend > GSA rate | Excess may be taxable income                  |

<Warning>
  Just because your stipend is within GSA limits doesn't automatically make it tax-free. You still need a valid [tax home](/tax-education/tax-home-explained) and must meet all other IRS requirements.
</Warning>

## First and Last Day Rule

On the **first and last day** of travel, the M\&IE allowance is 75% of the normal rate. This is a GSA rule that TaxHomeBase factors into its calculations.

## How to Look Up Rates

* **Official source**: [GSA.gov Per Diem Rates](https://www.gsa.gov/travel/plan-book/per-diem-rates)
* **In TaxHomeBase**: Rates are shown automatically on each assignment card and in the Tax Estimate

TaxHomeBase tries the live GSA API first, then falls back to static rates for the top \~50 travel nurse metro areas plus the CONUS default.

## CONUS Default

If your assignment location doesn't have a specific GSA rate, the standard CONUS (Continental US) rate applies. This is the lowest rate tier and covers most rural and smaller metro areas.

## What TaxHomeBase Shows

* **Assignment cards** — Green "Within GSA limits" or amber "Exceeds GSA limits" badge
* **Expanded assignment detail** — Daily rate comparison (your rate vs. IRS max for housing and M\&IE)
* **Tax Estimate** — Per-assignment GSA comparison with excess amounts
* **Export** — GSA Per Diem Compliance table in the PDF package
* **Notifications** — `gsa_exceeds` alert when any assignment exceeds limits

See [GSA Per Diem](/guides/gsa-per-diem) for how to use this feature in TaxHomeBase.