Trucker Tools
Truck Driver Per Diem Calculator
For travel on or after October 1, 2026, the IRS special meal and incidental rate for the transportation industry is $80 a day in the continental US and $86 a day outside it (IRS Notice 2026-60). Days you leave and return count at 3/4. If you are self-employed and under DOT hours of service, 80% of the amount is deductible. W-2 drivers cannot deduct it on a federal return.
The rules
| Rule | Amount | Source |
|---|---|---|
| Meals and incidentals (M&IE), continental US | $80 a day | IRS Notice 2026-60, section 3 |
| M&IE outside the continental US | $86 a day | IRS Notice 2026-60, section 3 |
| Effective | Travel on or after Oct 1, 2026 | IRS Notice 2026-60, section 6 |
| Day you leave and day you return | 3/4 of the daily rate | Rev. Proc. 2019-48, section 6.04; IRS Pub 463 |
| Deductible share under DOT hours of service | 80% | IRC 274(n)(3); IRS Pub 463 |
| Deductible share for other business meals | 50% | IRS Pub 463 |
| W-2 employee, unreimbursed meals | No federal deduction | IRS Pub 463 |
Worked example
- A 5-day run in the continental US: 3 full days x $80 = $240, plus 2 partial days x $60 (3/4 of $80) = $120. Per diem amount $360.
- Self-employed under hours of service: $360 x 80% = $288 deduction.
Notes
- The rates did not change from the previous year: IRS Notice 2025-54 also set $80 and $86. For travel before Oct 1, 2026, use Notice 2025-54. The IRS points to sections 4.06 and 5.04 of Rev. Proc. 2019-48 for transition rules for October to December 2026.
- The special rate is for workers in the transportation industry, which Rev. Proc. 2019-48 section 4.04 defines as work that directly involves moving people or goods (by truck, among others) and regularly involves travel away from home, stopping during a single trip at places with differing federal M&IE rates.
- State tax rules can differ from federal. Not tax advice: ask a tax professional about your return.
- Counting your days? The hours of service page covers the DOT limits that make the 80% rate apply.
FAQ
What is the 2026 per diem rate for truck drivers?
$80 a day for travel in the continental United States and $86 a day outside it, under IRS Notice 2026-60, for travel on or after October 1, 2026. These are the special meal and incidental expense rates for the transportation industry. The day you leave and the day you return count at three-fourths of the rate.
How much of my per diem can I deduct?
If you are self-employed and subject to the Department of Transportation hours of service limits, you can deduct 80% of the per diem amount for meals. Other self-employed business meals are generally limited to 50%. Take the full and partial day amounts, add them together, then apply the percentage (IRS Pub 463).
Can a company driver deduct per diem?
Not on a federal return right now. IRS Pub 463 says unreimbursed employee travel expenses are a miscellaneous itemized deduction that is no longer allowable. A W-2 driver can still be paid a per diem by the employer under the employer's own reimbursement plan. How that is taxed depends on the plan, so ask your payroll department how yours works.
How are partial days counted for per diem?
The day you leave home and the day you return are partial days, and they count at three-fourths of the daily rate: $60 instead of $80 in the continental US. Rev. Proc. 2019-48 treats a full day as 12:01 a.m. to midnight and requires the three-fourths method when self-employed people use the rate.
Do I need receipts if I use per diem?
The per diem rate takes the place of meal receipts, but you still have to prove the time, place and business purpose of each trip, according to IRS Pub 463. Keep a log or your ELD and dispatch records showing the dates you left and returned and where you were each night.
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Sources
- IRS Notice 2026-60, 2026-2027 Special Per Diem Rates (effective Oct 1, 2026)
- IRS Rev. Proc. 2019-48, per diem substantiation rules
- IRS Publication 463, Travel, Gift, and Car Expenses
- IRS Notice 2025-54, 2025-2026 Special Per Diem Rates (travel before Oct 1, 2026)
Disclaimer: For general information and planning. Tax rates and rules change and your situation may differ. Check the official source and a tax professional before you file. Not legal or tax advice.
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