What Is Per Diem in Trucking?
Pay & Rates
For travel on or after October 1, 2026, the IRS per diem rate for truckers is $80 a day in the lower 48 states and $86 a day outside them. Per diem is a daily allowance for meals when you are away from home for work. Owner-operators can deduct 80% of the rate. Company drivers usually cannot deduct it on their own return. They only get it if the carrier pays it tax-free.
Last reviewed September 23, 2026 · Facts checked October 15, 2026
Key Points
- The IRS rate for truckers is $80 a day in the lower 48 states and $86 a day outside them, for travel on or after October 1, 2026 (IRS Notice 2026-60)
- Owner-operators can deduct 80% of the rate, because truck drivers are under DOT hours-of-service limits (IRS Publication 463)
- A partial day, like the day you leave or the day you return, counts as 75% of the rate before the 80% limit
- Company (W-2) drivers cannot deduct unreimbursed travel costs on their own return. The IRS has not allowed it since 2018. Per diem only helps them when the carrier pays it tax-free
- Some carriers pay part of a driver's pay as per diem. That can raise take-home pay, but it lowers the wages that Social Security counts
- The IRS sets a new rate every year, and it takes effect each October 1. The rate did not change this year
What is the trucker per diem rate for 2026-2027?
The IRS sets a special meal rate for transportation workers every year. The rate for travel on or after October 1, 2026 is $80 a day within the continental United States and $86 a day outside it (IRS Notice 2026-60). It is the same as last year. The rate covers meals and small costs. Lodging is separate, and you deduct it at its actual cost. We checked this against the notice on October 15, 2026.
How do owner-operators deduct per diem?
You must be away from your tax home overnight, or long enough to need rest. For each full day, take the rate and multiply it by 80%. For example, 200 full days at $80 is $16,000. The 80% limit makes the deduction $12,800. That is a deduction from your income, not a refund, so your tax saving is only part of that amount. A partial day, like the day you leave or return, counts as 75% of the rate before the 80% limit. You do not need meal receipts when you use the IRS rate. You still need a record of when and where you traveled and why.
Can company drivers use per diem?
Only through the carrier. Some carriers pay part of a driver's pay as a daily per diem that is not taxed. That raises take-home pay, but it lowers the wages used for Social Security and for loans or mortgages. A company driver cannot deduct unreimbursed travel costs on their own tax return. The IRS has not allowed that since 2018 (IRS Publication 463). Ask your carrier how its plan works before you opt in.
Related Terms
Related Free Tools
Section 179 Truck Calculator
See how much tax a truck, tractor or trailer bought in 2026 can save with Section 179, 100% bonus depreciation or regular depreciation, and what each is worth over the years you keep it.
Per Diem Calculator
Figure your IRS per diem deduction and tax savings for overnight trucking trips.
Quarterly Tax Estimator
Estimate your quarterly IRS payments and avoid underpayment penalties.
Frequently Asked Questions
How much is per diem for truck drivers in 2026?+
For travel on or after October 1, 2026, the IRS per diem rate for truckers is $80 a day in the lower 48 states and $86 a day outside them (IRS Notice 2026-60). It did not change from last year. Owner-operators can deduct 80% of the rate, so $80 becomes a $64 deduction for each full day away from home.
What is per diem for truck drivers?+
It is a daily allowance for meals when you are away from home for work. Owner-operators use the IRS rate as a tax deduction instead of saving every meal receipt. Company drivers sometimes get part of their pay as per diem that the carrier pays tax-free.
How much of the per diem can I deduct?+
Owner-operators can deduct 80% of the IRS rate, because truck drivers are under DOT hours-of-service limits (IRS Publication 463). At $80 a day, that is $64 for each full day away from home. A partial day counts as 75% of the rate before the 80% limit.
Can company drivers deduct per diem on their taxes?+
No. Since 2018 the IRS has not let employees deduct unreimbursed travel costs on their own return (IRS Publication 463). A company driver only gets per diem when the carrier pays it as a tax-free allowance. Ask your carrier how its plan works.
Do I need receipts for per diem?+
Not for meals, when you use the IRS rate. You still need a record of when and where you traveled and why. A log of your trips, with dates and places, is the usual proof. Keep receipts for lodging and other costs you deduct at actual cost.
Is trucker per diem pay a good deal?+
It can raise take-home pay, but it also lowers the wages used for Social Security, unemployment benefits and loan or mortgage applications. Whether it is worth it depends on your finances. Review it with a tax professional before you opt in.
More trucking terms
Want a dispatcher to handle this for you?
Grow Trucking finds loads, negotiates rates and does the paperwork for owner-operators and small fleets. Tell us about your truck and we will show you how we can help.
Also: About Grow Trucking · Refer a carrier · Trucking blog
This is industry terminology and typical practice. It is not legal or tax advice. Rates, fees, and rules mentioned are general ranges. Confirm the details on your rate confirmation, carrier agreement, or a current official source.