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Truck Driver Per Diem Calculator

The IRS special meals and incidentals (M&IE) rate for the transportation industry is $80 per day for travel in the continental US and $86 outside it, unchanged for the year starting October 1, 2026. Days you leave and return count at 75%, and drivers under DOT hours-of-service rules can deduct 80% of the total.

Federal bracket plus self-employment tax, for the savings estimate

Results

Per diem deduction$14,720
Estimated tax saved$3,974
Total per diem$18,400
Day equivalents230.00

Full days x rate, plus partial days at 75%, then 80% deductible for drivers under DOT hours-of-service rules. An estimate, not tax advice: confirm with your tax preparer.

Everything is calculated in your browser. Nothing you enter is stored or sent anywhere.

How to use it

  1. Count the full days you were away from home overnight.
  2. Count partial days, such as the days you left and came home.
  3. Keep the $80 rate for travel in the continental US, or use $86 outside it.
  4. Optionally enter your tax rate to estimate the tax you save.

Sources

Questions

Who can claim truck driver per diem?

Self-employed owner-operators who travel away from their tax home overnight can deduct it. Company drivers generally cannot deduct unreimbursed expenses, but employers can pay per diem tax-free. Ask a tax professional about your situation.

Why only 80%?

Normally only 50% of meal costs are deductible. People subject to Department of Transportation hours-of-service rules, including most truck drivers, can deduct 80%.

How are partial days counted?

The day you leave and the day you return count at 75% of the daily rate. A day you leave and return the same day, without an overnight rest, does not qualify.

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