What a travel nurse pay package is made of
A travel nurse pay package is a taxable hourly wage plus reimbursements for housing and for meals and incidentals; the stipends are not wages if the nurse has a tax home and is working away from it on a temporary assignment.[irs463] Agencies usually quote the total as one "weekly gross" or a "blended rate", which mixes the two. The calculator above splits them apart again.
| Part | What it is | Taxed? |
|---|---|---|
| Taxable hourly rate | The wage on your W-2; overtime is figured on this rate | Yes: income tax, Social Security and Medicare |
| Housing stipend | Lodging allowance, often paid weekly | No, if you keep a qualifying tax home |
| Meals and incidentals (M&IE) | Daily food and incidental allowance | No, if you keep a qualifying tax home |
| Travel reimbursement | One-time travel to and from the assignment | No, if it is an accountable reimbursement |
| Bonuses | Sign-on, completion or referral pay | Yes, as wages |
Only the taxable rate counts toward overtime, Social Security credits and unemployment benefits. A package with a very low taxable rate and very large stipends looks the same week to week but pays less overtime and builds smaller Social Security earnings records.[flsa]
The tax home rule decides whether stipends are tax-free
Stipends are tax-free only if you have a tax home, which IRS Publication 463 defines as your regular place of business or post of duty, and you are working temporarily away from it.[irs463] An assignment is temporary if it is realistically expected to last, and does last, one year or less; a job expected to run longer makes the new location your tax home. Nurses who give up their home and travel full-time with no regular base have no tax home to be away from, and for them the stipends are taxable wages. The calculator shows both cases: with a tax home, this example keeps $104,649 over 48 weeks; with every dollar taxed as wages, about $88,083.[irs][ssa]
Not tax advice. Whether your stipends are tax-free depends on your own facts: where you live, whether you keep paying for that home and how long assignments last. Ask a tax professional before you rely on it.
GSA per diem: the ceiling agencies use for stipends
The GSA standard per diem for FY2027 is $113 a night for lodging and $68 a day for meals and incidentals, which is $1,267 for a seven-day week, and higher rates apply in many cities.[gsa] Agencies commonly size untaxed stipends to the federal rate for the assignment's location, because reimbursements at or below the federal rate are easier to support. A stipend above the rate for the city where you work is a signal to ask how the agency treats the excess.
| Period | Lodging | Meals and incidentals | Total |
|---|---|---|---|
| Per day | $113 | $68 | $181 |
| 7-day week | $791 | $476 | $1,267 |
| 13-week contract (91 days) | $10,283 | $6,188 | $16,471 |
The standard rate covers places without their own rate; big cities and resort areas have higher lodging rates, published by ZIP code on the GSA site. Use the city's rate in the calculator for an assignment there.
Travel nurse vs staff nurse pay: a worked example
A 36-hour week at a $30 taxable rate with full standard-rate stipends grosses $2,347 a week and leaves about $2,180 after tax, a blended rate of $65.19 an hour.[gsa][irs] A staff registered nurse at the Texas median of $95,970 takes home about $1,468 a week, so this contract is worth $712 more a week, before the costs of a second home and travel.[onet_rn]
| Travel contract | Staff RN, Texas median | |
|---|---|---|
| Taxable pay | $1,080 | $1,846 |
| Untaxed stipends | $1,267 | $0 |
| Taxes (average per week) | −$167 | −$377 |
| Take-home per week | $2,180 | $1,468 |
The comparison flips when you subtract real costs: rent at the assignment, keeping up your tax home, travel between contracts and unpaid weeks between assignments. Set "weeks worked" to what you actually expect, not 52.
Where staff RN pay is highest
Staff pay is the honest benchmark for any travel offer, and it ranges from $77,080 in Alabama to $140,270 in California at the RN median.[onet_rn] BLS does not survey travel contracts separately: OEWS covers employees' straight-time wages, and agency stipends are not wages.[oews_faq] See the full ranking on nurse salary by state and the staff pay calculator on registered nurse salary.
| State | RN median | Hourly | RN jobs |
|---|---|---|---|
| California | $140,270 | $67.44 | 338,940 |
| New York | $109,440 | $52.62 | 205,810 |
| Texas | $95,970 | $46.14 | 271,380 |
| Florida | $84,190 | $40.48 | 229,940 |
| Washington | $124,200 | $59.71 | 69,260 |
Common mistakes when comparing travel offers
- Comparing blended rates. A $65.19 blended rate is not the same as a $65.19 taxable rate; the stipend part is only tax-free if your tax home holds up.
- Counting 52 weeks. Gaps between contracts are unpaid. Every lost week cuts the year's take-home by the weekly figure.
- Forgetting overtime math. Hours over 40 are paid at 1.5 times the taxable rate, not the blended rate, so a low base shrinks overtime pay.[flsa]
- Ignoring licensure. Working in a new state needs a license there or a multistate license; see how to become a travel nurse for the Nurse Licensure Compact.
Frequently asked questions
How much do travel nurses make?
There is no official figure: BLS does not publish travel nurse pay, and agency averages vary. Use the calculator with a real offer. As a benchmark, the staff RN median is $97,550 a year (BLS, May 2025).
Are travel nurse stipends taxable?
Not if you keep a tax home and work temporarily away from it (an assignment expected to last, and lasting, a year or less). Without a tax home, stipends are taxable wages (IRS Publication 463).
What is the maximum travel nurse housing stipend?
There is no legal maximum, but agencies usually stay at or below the federal per diem rate for the work location. The GSA standard rate for FY2027 is $113 a night ($791 a week); many cities have higher rates.
Is travel nursing worth it compared with a staff job?
In the example on this page a travel contract pays $712 more a week after tax than a Texas staff median job, before housing, travel and unpaid weeks between contracts. Run your own numbers in the calculator.
Sources
- Publication 463, Travel, Gift, and Car Expenses (tax home; temporary assignment of 1 year or less)
- Per diem rates: FY2027 standard CONUS rate ($113 lodging, $68 meals and incidentals)
- IRS releases tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32)
- Contribution and Benefit Base ($184,500 for 2026)
- Overtime Pay (Fair Labor Standards Act: time and one-half after 40 hours in a workweek)
- Local Wages: 29-1141.00 Registered Nurses (state and metro percentiles)
- OEWS Frequently Asked Questions (wage definition; 2,080-hour year)