Free tool
Trucker per diem calculator
Meals on the road add up. See what the per diem deduction could be worth to you.
Deductible per diem—
Per diem before the 80% limit—
Estimated tax savings—
How to use it
The IRS special meals and incidental expenses rate for the transportation industry is $80 a day inside the continental U.S. from October 1, 2026 (Notice 2026-60), the same as last year. Partial travel days are usually counted at 75%, and drivers under DOT hours-of-service rules can generally deduct 80% of it.
Rules differ for self-employed owner-operators and company drivers, so confirm with your tax preparer before you file.
Questions carriers ask
What's the trucker per diem rate for 2026–2027?
$80 a day for travel inside the continental U.S. and $86 outside it, effective October 1, 2026.
Can company drivers deduct per diem?
Generally not on their federal return since 2018; employers may pay it as a non-taxable reimbursement. Ask a tax professional.