Trucker Per Diem Calculator (2026)
Days on the road in, tax deduction out. Uses the 2026 IRS transportation rate — $80 full days, 75% for departure/return days, 80% deductible rule applied.
How this calculator works
Total per diem = full days × daily rate + partial days × 75% of the rate.
Deduction = total × 80% — the IRS cap for DOT drivers. Estimated savings = deduction × your combined tax rate.
The 2026 rate ($80/day CONUS, $86 outside) applies to travel from October 1, 2025 through September 30, 2026. If your tax year straddles the change, your accountant may prorate — this tool gives the planning number.
Frequently asked questions
What is the trucker per diem rate for 2026?
For travel from October 1, 2025 the IRS special transportation industry rate is $80 per full day in the continental U.S. and $86 per day outside it (Canada/Mexico runs). Partial days — the day you leave and the day you get home — count at 75% of the rate.
Why is only 80% of my per diem deductible?
Per diem is legally a meal allowance, and the tax code caps meal deductions for transportation workers at 80%. This calculator applies the 80% automatically, so the deduction figure is what actually lands on your return.
Who can claim trucker per diem?
Owner-operators and self-employed drivers who spend nights away from their tax home under DOT hours-of-service rules. Company drivers cannot deduct per diem on their own return since 2018 — but many carriers run per diem pay programs instead.
What records do I need to keep?
Proof of the days: logbook or ELD records showing you were away overnight. You do not need meal receipts when using the standard per diem rate — that is the point of it.
How much tax does per diem actually save me?
The deduction reduces taxable income, so savings = deduction × your combined tax rate (federal bracket + ~15.3% self-employment tax on that income). At 300 full days, the 2026 rate produces a $19,200 deduction — roughly $7,100 saved for a driver in the 22% bracket paying SE tax.