Trucker Per Diem Calculator 2026: IRS Rates and Tax Savings
Estimate your trucker per diem deduction and tax saving using the IRS transportation industry rate, full days and partial days.
Rates: IRS Notice 2026-60: 2026-2027 Special Per Diem Rates, section 3 (transportation industry M&IE), effective October 1, 2026: $80 a day in the continental US, $86 outside it (IRS, retrieved 2026-10-23). 80% deductible under DOT hours of service limits; partial days count at 75%.
An estimate, not tax advice. Whether you can claim per diem depends on how you are paid and whether you are self employed or an employee. Check with a tax professional before you file.
Rules, prices and device details on this page were checked October 2026 against the official sources listed at the bottom. Where a provider doesn't publish a number, we say so instead of guessing.
If you're away from home overnight for work, the IRS lets you deduct a set daily amount for meals and incidental expenses instead of saving every food receipt. For transportation workers, that rate is set each year in a special IRS notice. This calculator applies the current rate, the 80% limit for workers under DOT hours of service rules, and the partial day rule to give you an estimated deduction and tax saving.
This is an estimate, not tax advice. Who can claim per diem depends on how you're paid and whether you're self employed or an employee, so check with a tax professional before you file.
Calculator
- Full days away. Days you spent the whole day away from your tax home.
- Partial days. The days you left and returned. These count at 75%.
- Location. Inside the continental US or outside it.
- Tax bracket. Your marginal rate, used to estimate the tax you save.
How it works: deduction equals full days plus partial days times 0.75, multiplied by the IRS transportation rate, multiplied by 80%. Tax saving equals the deduction times your tax bracket.
IRS Rules
The IRS publishes special per diem rates every fall. IRS Notice 2026-60, which took effect October 1, 2026, sets these rates for workers in the transportation industry:
| Where you travel | Daily meals and incidental expenses rate |
|---|---|
| Anywhere in the continental US | $80 |
| Outside the continental US | $86 |
The transportation rate is a single flat amount, so you don't need to track which city you slept in. That's a big help for drivers who cross several states a week.
There's a limit. Normally only 50% of meal costs are deductible, but individuals subject to the DOT hours of service limits can deduct 80%. So a full day in the continental US is worth $64 as a deduction ($80 times 80%).
Who can use it
Self employed owner operators generally claim per diem on their own business return. Company drivers are in a different spot. Under current federal law, employees generally can't deduct unreimbursed job expenses, though some carriers pay per diem as part of a pay package. If your carrier does that, you won't claim it again yourself. Your tax pro can tell you which situation you're in.
You also need a tax home. Per diem is for travel away from your regular place of business. If you don't have a tax home, you're treated as an itinerant and can't claim travel expenses.
Partial Days
The days you leave and come back usually aren't full days. The IRS lets you count them at 75% of the daily rate. So a partial day in the continental US is worth $60 before the 80% limit, or $48 as a deduction.
Here's how a typical week looks. Say you leave Monday morning and get home Friday night. That's three full days (Tuesday to Thursday) and two partial days (Monday and Friday). The math is (3 + 2 x 0.75) x $80 x 80%, which comes to $288. If you're in a 22% bracket, that's about $63 off your federal tax for the week. Over a 48 week year, it adds up to a deduction of around $13,800.
Notice how much a few extra nights out matter. Every additional full day adds $64 to the deduction. That's one reason drivers who run long stretches out tend to get the most from per diem.
Record Keeping
You don't need meal receipts when you use the per diem rate, but you do need to prove when and where you traveled and that it was for business. Good records include:
- The dates you left and returned home.
- Where you were each night.
- The business purpose, such as the load or customer.
Your ELD records are a solid source for this. Your logs show dates, duty status and locations throughout each trip. Keep copies or exports with your tax records, since carriers only have to retain RODS for six months under FMCSA rules and the IRS can ask about returns going back years. A simple trip log or calendar that matches your ELD records makes things much easier if you're ever asked to back up your claim.
Keep the IRS notice you used too. Rates change every October 1, and the notice in effect on the day of travel sets the rate for that day. Many tax years span two different rates as a result.
Tips for Getting It Right
- Count nights carefully. A single missed week can cost hundreds in deductions.
- Don't claim per diem for days you were home or reimbursed for meals by someone else.
- If you're self employed, include per diem in your quarterly estimate planning so it lowers your payments.
- Store your ELD exports in the same folder as your tax files each month.
For more on the business side of driving your own truck, see our owner operator guide.
Figures checked October 2026.
Frequently Asked Questions
What is the trucker per diem rate for 2026?
IRS Notice 2026-60 sets the transportation industry rate at $80 a day in the continental US and $86 outside it, effective October 1, 2026.
How much of per diem can truckers deduct?
Workers subject to DOT hours of service limits can deduct 80% of meal and incidental expenses, so a full day at $80 is worth $64.
How do partial days work?
The day you leave and the day you return count at 75% of the daily rate.
Can company drivers claim per diem?
Employees generally cannot deduct unreimbursed job expenses under current federal law. Some carriers pay per diem directly. Ask a tax professional about your situation.
Sources
All prices, terms and registration details were checked October 2026 on the pages below. Providers change pricing often, so confirm before you buy.