Trucker Per Diem Calculator — 2026 IRS Rate
Days on the road × the IRS transportation rate. Full days $80, partial (depart/return) $60, DOT drivers deduct 80%. IRS Notice 2025-54 ↗
Worked example: 280 full + 20 partial days
280 × $80 + 20 × $60 = $23,600 gross. DOT 80% = $18,880 deductible. At 22% marginal rate ≈ $4,154 tax savings — typically the largest single owner-operator line.
How per diem works for truckers
The IRS gives transportation workers one flat meals-and-incidentals rate instead of city-by-city lookup: $80/day CONUS, $86 OCONUS (Notice 2025-54, travel Oct 1, 2025–Sep 30, 2026). Depart and return days count at 75% ($60). DOT hours-of-service drivers deduct 80% under IRC 274(n)(3) — a full day deducts $64, not the 50% other business meals get.
What counts as a day?
A full day is a 24-hour period sleeping away from your tax home. The day you leave and the day you return are partial days — count each trip as 2 partials. Your ELD log is the proof; no meal receipts needed. Canada runs use the $86 rate for those days.
Where does it go?
Owner-operators claim the deductible amount on Schedule C Line 24b. It lowers taxable income — pair it with the take-home pay calculator to see the effect. W-2 company drivers generally cannot deduct unreimbursed per diem since 2018; this tool is for owner-operators and 1099 drivers — confirm with your CPA.
By Srikanth M. · Independent, no login, formulas shown. Last reviewed October 2026. Estimates only, not tax advice. Sources: IRS Notice 2025-54, IRC §274(n)(3), Pub 463. Sources · About.
Per diem FAQ
What is the trucker per diem rate for 2026?
$80/day CONUS ($86 OCONUS) under IRS Notice 2025-54 for travel Oct 1, 2025–Sep 30, 2026. Partial days (depart/return) count at 75% = $60.
Why do DOT drivers deduct 80%?
IRC 274(n)(3) lets DOT hours-of-service workers deduct 80% of per diem (vs 50% for other business meals). A full $80 day deducts $64.
Do I need meal receipts?
No. ELD logs proving days away from your tax home are the record. Keep them by quarter; the CSV habit from the IFTA calculator works here too.
Where does per diem go on the return?
Owner-operators claim it on Schedule C Line 24b (meals). It lowers taxable income — it is not extra cash on top of settlement pay.