Per Diem Rates for Truck Drivers in 2026

2026 Per Diem Rates and Eligibility

The 2026 per diem rate for DOT transportation workers (including truck drivers) is $80 per day for travel within the continental United States and $86 per day for travel to locations outside the continental US, including Canada. Transportation workers can deduct 80% of the per diem rate — that means $64.00 per qualifying domestic day and $68.80 per qualifying international day. This is significantly more generous than the 50% deduction allowed for non-transportation workers.

To qualify for the per diem deduction, you must meet three criteria. First, you must be a transportation worker — specifically, someone subject to DOT hours-of-service regulations. CDL holders operating commercial motor vehicles in interstate commerce automatically qualify. Second, you must be away from your tax home overnight. Your tax home is the city or general area where your trucking business is based. A day trip that does not involve an overnight stay does not qualify. Third, you must have incurred meal expenses. The per diem deduction replaces actual meal receipts, so you do not need to track individual food purchases.

Partial days count. The day you leave your tax home and the day you return each count as partial days — you receive 75% of the full per diem rate for those days. So a trip from Monday morning through Friday evening counts as: Monday (partial) = $60.00, Tuesday through Thursday (full) = $80 x 3 = $240, Friday (partial) = $60.00. Total per diem for the week: $360.00, of which 80% ($288.00) is deductible.

Calculating Your Annual Per Diem Deduction

The math is straightforward once you know your nights away from home. Pull your ELD logs for the tax year and count every overnight period spent away from your tax home. Include nights sleeping in your truck, at hotels, or anywhere other than your tax home.

Example calculation for an OTR owner-operator: You were away from home 270 full days and had 40 partial travel days (departure and return days). Full days: 270 x $80 = $21,600. Partial days: 40 x $60.00 = $2,400. Total per diem: $24,000. Deductible amount (80%): $19,200. At a 22% federal tax bracket plus 15.3% self-employment tax, that $19,200 deduction saves approximately $6,177 in taxes. That is real money — equivalent to earning an extra $0.05/mile on 120,000 annual miles.

For regional drivers who are home on weekends, the numbers are smaller but still significant. If you are away 200 full days and 50 partial days: full days = $13,800, partial days = $2,587.50, total = $16,387.50, deductible (80%) = $13,110. Tax savings at a 22% bracket: approximately $4,896.

Local drivers who are home every night do not qualify for per diem at all. If you work a day cab and return home each evening, this deduction is not available to you. However, if your route requires an occasional overnight stay (storm delays, late deliveries), you can claim per diem for those specific nights.

Per Diem Method vs Actual Expense Method

You have two choices for deducting meal expenses: the per diem flat rate or actual expenses. You cannot use both — pick one method and apply it to the entire tax year. For most truck drivers, per diem is the clear winner, and here is why.

Using actual expenses, you must save every food receipt all year long. A coffee at Pilot, a sandwich at Love's, a sit-down dinner — every purchase needs documentation. Then you deduct 80% of the total. Most drivers spend $30–$50/day on food. At $40/day over 270 days, actual expenses total $10,800, with 80% ($8,640) deductible. Compare that to per diem: $80/day x 270 days = $21,600, with 80% ($17,280) deductible. Per diem gives you $8,640 more in deductions — and you do not need a single food receipt.

The only scenario where actual expenses might beat per diem is if you regularly eat expensive meals exceeding $80/day. At truck stops and fast food restaurants, that is nearly impossible. Even if you eat at sit-down restaurants every meal, you would need to average over $80/day in food costs (since the per diem deduction is $80 x 80% = $64.00, and the actual-expense deduction is 80% of your spend, you need to spend over $80/day to match per diem).

Important note: if your employer pays you a per diem allowance (common for company drivers), you cannot also claim the per diem deduction on your taxes for the same days. The employer-paid per diem replaces the deduction. However, if the employer pays less than the federal rate ($80/day), you may be able to deduct the difference — consult a trucking-specialized CPA for the specifics of your situation.

What Documentation You Need

Per diem documentation is simpler than actual expenses, but you still need records. The IRS requires you to substantiate your days away from home with records showing the date, location, and business purpose. Your ELD daily logs are the gold standard — they show exactly when you were driving, where you stopped, and when you returned home. Print or export your ELD logs for the tax year and keep them with your tax return.

If your ELD does not clearly show when you departed and returned to your tax home, maintain a simple spreadsheet: Date Left Home, Date Returned Home, Number of Full Days Away, Number of Partial Days. This takes 2 minutes per trip to update and provides clear documentation if audited.

You do not need food receipts when using the per diem method. That is the whole point — per diem replaces actual receipt tracking. However, you should keep records of any hotel stays (the room cost is a separate deduction from per diem, which only covers meals and incidental expenses). If you sleep in your truck, there is no hotel receipt to keep — the per diem covers your meals.

In an audit, the IRS will compare your per diem claim to your overall work pattern. If you claim 300 days away from home but your ELD shows you were only dispatched for loads covering 250 days, the discrepancy will trigger questions. Be accurate — do not round up or claim days you were actually home. The per diem deduction is generous enough without exaggeration.