Truck driver per diem calculator
Count your days on the road and see the standard meal allowance at the IRS transportation industry rate, and how much of it is deductible for a driver under DOT hours of service. Saved on your device.
The rates it uses
- The special meal and incidental expenses (M&IE) rate for the transportation industry is $80 a day for travel in the continental US and $86 a day outside it. IRS Notice 2025-54 set these for travel from 1 October 2025, and Notice 2026-60 keeps them for travel from 1 October 2026.
- On the day you leave and the day you return, IRS Publication 463 lets you claim 3/4 of the rate (method 1), or prorate by another method you apply consistently.
- Meal expenses are normally 50% deductible, but if you are subject to the Department of Transportation’s hours of service limits the percentage is 80%.
Who can take the deduction
Publication 463 says unreimbursed employee travel expenses are no longer deductible as a miscellaneous itemized deduction, because those deductions are suspended. In practice the deduction is for self-employed owner-operators; company drivers are usually paid per diem by the carrier instead. If your carrier reimburses you under an accountable plan, only an amount above the reimbursement can be deducted. This page is a calculator, not tax advice: check your own situation with a tax professional.
Questions
What is the per diem rate for truck drivers in 2026?
$80 a day in the continental US and $86 outside it, for travel from 1 October 2026 (IRS Notice 2026-60), the same as the year before.
How much of per diem can a truck driver deduct?
80% of the meal allowance for drivers subject to DOT hours of service limits, instead of the usual 50%.
How is a partial day counted?
Publication 463 allows 3/4 of the daily rate for the day you leave and the day you return.