The rate
For travel on or after October 1, 2026, the IRS special rate for the transportation industry is $80 per full day in the continental U.S. (IRS Notice 2026-60). Partial days (the day you leave and the day you get home) count at 75%.
The 80% rule
Drivers subject to DOT hours-of-service rules can generally deduct 80% of meal and incidental expenses, instead of the usual 50%.
Example: 200 full days + 40 partial days = 200 × $80 + 40 × $60 = $18,400. At 80%, about $14,720 deductible.
Who can claim it
- Self-employed owner-operators claim it on their own return.
- You must be away from your tax home long enough to need sleep or rest.
- Company drivers generally can't deduct unreimbursed per diem on their federal return under current law, though their employer may pay it.
Keep records
Log the dates you left and got home for each trip. A calendar where you tap your days out is enough for most people, alongside your trip and fuel records.
Estimate your year with the per diem calculator.
General information, not tax or legal advice. Rules change; check with your tax preparer or the agency before you file.
Questions
What is the 2026 trucker per diem rate?
$80 per full day for travel on or after October 1, 2026, with partial days at 75%.
How much of per diem is deductible?
Generally 80% for drivers subject to DOT hours-of-service limits.