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Trucker per diem calculator

Estimate your per diem meal deduction for nights away from home, using the IRS special rate for the transportation industry. Free, no sign-up.

$80 is the IRS transportation-industry rate for travel in the continental US from Oct 1, 2026. Partial days count at 75%.
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How trucker per diem works

When your work keeps you away from home overnight, you can deduct meal costs using a flat daily rate instead of saving every food receipt. For the transportation industry, the IRS sets a special rate: $80 per day for travel within the continental US and $86 per day outside it, effective October 1, 2026 (IRS Notice 2026-60). Those rates did not change from the year before.

  1. Count your days. A full day is a day you were away from home the whole day. The day you leave and the day you come back are partial days and count at 75% of the rate.
  2. Multiply by the rate. Full days × $80, plus partial days × $60.
  3. Apply the deductible share. Workers under DOT hours-of-service rules, like truck drivers, can generally deduct 80% of meal per diem. Most other businesses get 50%.

Keep a log

The IRS can ask you to show which days you were away. A log with the date, where you started and where you stopped each day is the simplest proof. The BlueCollar Fleet app lets you tap road days on a calendar and builds the log and the deduction for you.

This is an estimate to help you keep records, not tax advice. Ask your tax preparer what applies to you, especially if you're a company driver rather than self-employed.

Questions

What is the per diem rate for truck drivers in 2026?

For travel on or after October 1, 2026, the IRS special transportation-industry rate is $80 per day in the continental US and $86 per day outside it, per IRS Notice 2026-60. The rates were unchanged from the prior year.

How much of per diem can truckers deduct?

Workers subject to DOT hours-of-service rules can generally deduct 80% of meal per diem, compared with 50% for most other businesses. Your tax preparer can confirm what applies to you.

How do partial days work?

The day you leave home and the day you return count as partial days, at 75% of the daily rate. At $80 a day, that's $60 for each partial day.

Can company drivers claim per diem?

Since 2018, W-2 employees generally can't deduct unreimbursed per diem on their federal return, though some employers pay per diem directly. Self-employed owner-operators can. Check with your tax preparer.