The largest metro
New Mexico’s largest metro area is Albuquerque, NM (U.S. Census Bureau, Vintage 2025 population estimates, read October 4, 2026). Its most populous county in New Mexico, Bernalillo County, is in GSA’s Albuquerque, NM rate area: lodging $154 to $208 a night, depending on the month, M&IE $80 a day (FY2027). Source: GSA per diem rates, FY2027, from GSA’s per diem API (retrieved September 21, 2026).
Rates across New Mexico
Anywhere in New Mexico without a rate of its own, GSA’s FY2027 standard rate applies: lodging $113 a night, M&IE $68 a day. 4 areas have their own rates:
| Area | Counties GSA lists | Lodging a night | M&IE a day |
|---|---|---|---|
| Albuquerque, NM | Bernalillo | $154 to $208 by month | $80 |
| Carlsbad, NM | Eddy | $164 | $74 |
| Santa Fe, NM | Santa Fe | $129 to $175 by month | $80 |
| Taos, NM | Taos | $128 | $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 Mexico: licensing in New Mexico, New Mexico pay and New Mexico contracts.
Frequently asked questions
What is the GSA lodging rate in New Mexico?
GSA’s FY2027 standard lodging rate in New Mexico is $113 a night. The 4 areas with their own rates run from $128 to $208 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 Mexico?
GSA’s FY2027 standard rate for meals and incidental expenses (M&IE) in New Mexico is $68 a day; the 4 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.
To see what a package’s stipends come to, use the stipend calculator. Stipend rates for every state.