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Per Diem Calculator for Owner Operators

Figure your IRS per diem deduction and tax savings for overnight trucking trips.

Per Diem Details

days
days
%
days

Enter your days away and click Calculate

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This tool is free. If it shows you are leaving money on the road, Grow Trucking finds loads, negotiates rates and does the paperwork for owner-operators and small fleets.

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What is the truck driver per diem rate?

The IRS special per diem rate for meals and incidental expenses (M&IE) for transportation workers subject to hours-of-service limits is $80/day effective Oct 1, 2026 (IRS Notice 2026-60). Transportation workers deduct 80 percent of that rate. Most other taxpayers deduct only 50 percent. A partial travel day is counted at 75 percent of the daily rate.

  1. Full day away from home: $80.00 x 80% = $64.00 deductible.
  2. Partial day (the days you leave and return): $80.00 x 75% x 80% = $48.00 deductible.
  3. You must be away from your tax home overnight, or long enough to need rest, to qualify for the deduction. Company drivers reimbursed under an employer's per diem plan handle it differently. Ask your employer how it is paid.

This is the M&IE rate only, not lodging. Lodging is deducted separately at its actual cost. The deduction lowers your net profit, so it also saves self-employment tax of about 14.1 percent, on top of income tax. Confirm the current rate with the IRS notice, since it is set annually and takes effect each October 1. Company drivers cannot deduct unreimbursed per diem, and the One Big Beautiful Bill Act made that rule permanent.

Last reviewed IRS Notice 2026-60, effective Oct 1, 2026. Sources: IRS Notice 2026-60: per diem rates; IRS Publication 463: travel, gift and car expenses; IRS Notice 2026-10: unreimbursed employee expenses stay disallowed.

Frequently Asked Questions - Per Diem Calculator

What is the truck driver per diem rate for 2026?
The IRS special per diem rate for meals and incidental expenses for transportation workers subject to hours-of-service limits is $80 a day within the continental United States and $86 a day outside it, for travel on or after October 1, 2026, per IRS Notice 2026-60. This is unchanged from the prior rate year.
How many days can I claim per diem?
You can claim it for every day you're away from your tax home overnight (or long enough to require rest) for work. A partial travel day, the day you leave or the day you return, is counted at 75 percent of the full daily rate. You need records showing you were actually away on each day claimed.
Is per diem better than itemizing actual meal expenses?
Per diem is simpler, since it doesn't require saving every meal receipt, and it often results in a comparable or higher deduction than itemizing for most drivers. Which is actually better depends on your real spending and your tax situation, so run both methods or ask your preparer if you're close to the breakeven point.
Can company drivers claim per diem on their taxes?
Generally no. Employees, including company drivers, cannot deduct unreimbursed work expenses on their federal return, and that includes per diem. The One Big Beautiful Bill Act made this rule permanent. Only self-employed drivers and owner-operators can claim the per diem deduction. A company driver can still receive per diem tax-free if the employer pays it under its own plan, so ask your carrier how its plan works.
Does per diem also save self-employment tax?
For an owner-operator, yes. The per diem deduction lowers your net profit, and self-employment tax is figured on net profit. That saves about 14.1 percent of the deduction, on top of the income tax saved, while your profit is under the Social Security wage base. The calculator shows both savings. Check the effect on your return with your tax preparer.

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Go Further With Per Diem Calculator

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Terms explained in the Per Diem Calculator