Per diem for truck drivers (2026)
The IRS per diem for truck drivers is $80 a day in the continental US and $86 outside it, for travel from October 1, 2026 (IRS Notice 2026-60). Drivers under DOT hours of service deduct 80% of it, so a full day is worth $64 deductible. Count your days below.
Filled with example values — replace them with your own numbers.
Where you traveled
Subject to DOT hours of service?
- Per diem total
- $1,080.00
- Deductible amount (80%)
- $864.00
- Full days × $80.00
- $960.00
- Travel days × $60.00
- $120.00
Not tax advice. This applies the published IRS rate and rules as written; your tax preparer can tell you how they fit your return.
How it is calculated
- Daily rate = $80 in the continental US, $86 outside it (Notice 2026-60, section 3, travel on or after October 1, 2026).
- Travel day (the day you leave or come home) = 75% of the daily rate (Publication 463, Method 1).
- Per diem total = full days × daily rate + travel days × 75% of the daily rate.
- Deductible amount = total × 80% if you are subject to DOT hours of service, otherwise × 50% (Publication 463).
Sources
- IRS Notice 2026-60, 2026–2027 Special Per Diem Rates — effective October 1, 2026. For travel before that date, the previous year’s notice applies. The IRS publishes a new notice each autumn; this page is updated when it does.
- IRS Publication 463, Travel, Gift, and Car Expenses — the 80% hours-of-service limit, the 50% general limit and the partial-day methods.
Per diem is one line of an owner-operator’s taxes; the owner-operator taxes guide covers the rest. To see what the truck costs to run, try the cost per mile calculator, and for what a driver earns per mile, the driver pay calculator.
Frequently asked questions
What is the per diem rate for truck drivers in 2026?
$80 per day for travel in the continental United States and $86 per day outside it, for travel on or after October 1, 2026. That is the IRS special meals and incidental expenses rate for the transportation industry in Notice 2026-60.
How much of the per diem is deductible for a truck driver?
IRS Publication 463 lets individuals subject to the Department of Transportation hours-of-service limits deduct 80% of meal expenses, instead of the general 50%. On a full day in the continental US that is $64 of the $80.
How do I count the day I leave and the day I come home?
Publication 463 gives two methods. Method 1: claim 3/4 (75%) of the daily rate for the day you depart and the day you return. Method 2: prorate by any method you apply consistently that follows reasonable business practice. This calculator uses Method 1.
Who can use the transportation industry rate?
Per Publication 463, workers whose work directly involves moving people or goods by airplane, barge, bus, ship, train or truck, and who regularly travel away from home. Whether and how you can deduct it depends on your situation, for example self-employed versus employee; check Publication 463 or ask a tax preparer.
Does the per diem cover hotels or showers?
No. The special rate covers meals and incidental expenses only. Lodging is a separate expense, not part of this rate.
What records do I need for per diem?
Proof of the days you were away from home overnight for work: dates, places and the business purpose. ELD logs and trip records show where the truck was each day.
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