Per Diem Calculator for Truck Drivers

The 2026 per diem rate for transportation workers subject to DOT hours-of-service regulations is $80 per day within the continental United States, and $86 per day outside it. These rates took effect October 1, 2025 under IRS Notice 2025-54 and are updated annually.

Under IRS rules, transportation workers subject to DOT hours-of-service limits can deduct 80% of the standard meal allowance (per diem), rather than the 50% limit that applies to most other taxpayers. This higher percentage recognizes that long-haul drivers spend more time away from home and have limited meal options on the road.

Company drivers generally cannot deduct per diem on their personal tax returns. The Tax Cuts and Jobs Act of 2017 suspended miscellaneous itemized deductions for unreimbursed employee expenses, and the One, Big, Beautiful Bill Act of 2025 made that elimination permanent. However, many carriers offer per diem pay programs that reduce your taxable income. Owner-operators and self-employed drivers can still claim per diem as a business expense on Schedule C.

Yes, taking per diem reduces your taxable income, which means you pay less in Social Security and Medicare taxes. While this saves you money now, it could slightly reduce your future Social Security benefits since those are calculated based on your highest 35 years of taxable earnings. For most drivers, the immediate tax savings outweigh the small reduction in future benefits.

You must be away from your tax home (the area where your main place of business is located) overnight to claim per diem for that day. Keep a log of your departure and return dates, or use your ELD records as supporting documentation. You can count partial days of travel (departure and return days) as full days. The IRS requires you to substantiate your travel days if audited.