Truck driver per diem calculator
Enter your days away from home this year. You get the meal and incidental allowance at the IRS transportation rate and the 80% you can deduct under DOT hours-of-service rules.
Updated October 2026 · Free, no signup
Per diem deduction (self-employed)
- Deduction
- $15,200
- Full days x $80
- $16,000
- Partial days x $80 x 75%
- $3,000
- Total M&IE allowance
- $19,000
- Deductible share (80%)
- $15,200
Rates from IRS Notice 2026-60, Oct 1, 2026 to Sept 30, 2027. For tax year 2026, days before Oct 1 use the prior notice (same $80/$86 rates). Keep a log of each trip. Not tax advice.
250 days on the road. Our dispatchers plan the week so those days earn, and every load comes to you to confirm first.
Plan my weeksHow it's calculated
| Line | Formula |
|---|---|
| Full days | Full days away x daily M&IE rate |
| Partial days | Departure and return days x daily rate x 75% |
| Allowance | Full days + partial days |
| Deduction | Allowance x 80% (DOT hours-of-service workers) |
| Tax saved (estimate) | Deduction x your marginal rate |
The daily rate is the special transportation industry rate from IRS Notice 2026-60: $80 within the continental US and $86 outside it, for October 1, 2026 to September 30, 2027.
Source: IRS Notice 2026-60 · checked 2026-10
The 75% partial-day rule and the 80% deductible share are explained in IRS Publication 463.
Source: IRS Publication 463 · checked 2026-10
Worked example
| EXAMPLE: OTR owner-operator | |
|---|---|
| Full days away | 200 x $80 = $16,000 |
| Partial days | 50 x $80 x 75% = $3,000 |
| Allowance | $19,000 |
| Deductible at 80% | $15,200 |
| Tax saved at a 25% combined rate | about $3,800 |
Who qualifies: the "away from home" rule
Per diem applies when your work keeps you away from your tax home (generally where your main place of business is) long enough that you need sleep or rest. An overnight on the road, sleeping in the sleeper or a motel, counts. A 14-hour day that ends at home does not. That's why most local dump truck, final-mile box truck and day-cab regional drivers can't use per diem, while OTR and many regional drivers can.
Records to keep
The IRS lets you use the per diem rate instead of meal receipts, but you still need to prove the travel: dates you left and returned, where you went, and the business purpose. Your ELD logs and trip sheets are the backbone. Keep them with your tax records.
This is general information, not tax advice. A tax preparer who works with truckers can confirm what applies to you.
Questions about this calculator
What is the truck driver per diem rate for 2026?
IRS Notice 2026-60 sets the special transportation industry meal and incidental expense rate at $80 a day within the continental US and $86 outside it, for October 1, 2026 through September 30, 2027. Those are the same rates as the prior period under Notice 2025-54.
How much of per diem can truck drivers deduct?
Workers subject to DOT hours-of-service rules can deduct 80% of meal and incidental expenses instead of the usual 50% (IRC 274(n)(3), explained in IRS Publication 463). At $80 a day, that's $64 a day deductible.
Do local truck drivers get per diem?
Usually not. Per diem is for travel away from your tax home long enough that you need sleep or rest. A driver who goes home every night, like most local dump truck or final-mile box truck work, generally doesn't qualify. Ask a tax preparer about your situation.
How are partial days counted?
The day you leave and the day you return are partial days, usually figured at 75% of the daily rate. At $80, that's $60 for each of those days, before the 80% deductible share.
Can company drivers deduct per diem?
Since 2018, employees generally can't deduct unreimbursed job expenses on their federal return. Company drivers usually benefit from per diem only when the employer pays it as a non-taxable reimbursement. Self-employed owner-operators deduct it on their business return.
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