The largest metro
New Hampshire’s largest metro area is Boston-Cambridge-Newton, MA-NH (U.S. Census Bureau, Vintage 2025 population estimates, read October 4, 2026). Its most populous county in New Hampshire, Rockingham County, is in GSA’s Portsmouth, NH rate area: lodging $129 to $186 a night, depending on the month, M&IE $74 a day (FY2027). Source: GSA per diem rates, FY2027, from GSA’s per diem API (retrieved September 21, 2026).
Rates across New Hampshire
Anywhere in New Hampshire without a rate of its own, GSA’s FY2027 standard rate applies: lodging $113 a night, M&IE $68 a day. 7 areas have their own rates:
| Area | Counties GSA lists | Lodging a night | M&IE a day |
|---|---|---|---|
| Concord, NH | Merrimack | $127 | $74 |
| Conway, NH | Carroll | $131 to $168 by month | $80 |
| Durham, NH | Strafford | $127 to $156 by month | $74 |
| Laconia, NH | Belknap | $145 to $191 by month | $74 |
| Lebanon / Lincoln / West Lebanon, NH | Grafton | $150 to $186 by month | $74 |
| Manchester, NH | Hillsborough | $136 | $74 |
| Portsmouth, NH | Rockingham | $129 to $186 by month | $74 |
Source: GSA per diem rates, FY2027, from GSA’s per diem API (retrieved September 21, 2026).
How a stipend relates to these rates
The U.S. General Services Administration says: “We establish the per diem rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the continental United States.” Source: GSA: Per diem rates, read September 30, 2026.
The IRS says: “If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2.” Source: IRS Publication 463 (2025), read October 2, 2026.
The IRS says: “Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. It includes the entire city or general area in which your business or work is located.” Source: IRS Publication 463 (2025), read October 2, 2026.
More on New Hampshire: licensing in New Hampshire, New Hampshire pay and New Hampshire contracts.
Frequently asked questions
What is the GSA lodging rate in New Hampshire?
GSA’s FY2027 standard lodging rate in New Hampshire is $113 a night. The 7 areas with their own rates run from $127 to $191 a night, depending on the area and the month. Source: GSA per diem rates, FY2027, from GSA’s per diem API (retrieved September 21, 2026).
What is the M&IE rate in New Hampshire?
GSA’s FY2027 standard rate for meals and incidental expenses (M&IE) in New Hampshire is $68 a day; the 7 areas with their own rates run from $74 to $80 a day. Source: GSA per diem rates, FY2027, from GSA’s per diem API (retrieved September 21, 2026).
Is a stipend at or below the federal rate reported as wages?
The IRS says: “If your allowance is less than or equal to the federal rate, the allowance won’t be included in box 1 of your Form W-2.” Source: IRS Publication 463 (2025), read October 2, 2026.
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