Owner-operators · U.S. tax
Trucker per diem deduction calculator.
Long-haul drivers who are self-employed can use the IRS special meals rate and deduct 80% of it, not the usual 50%. Enter your days away from your tax home to see the deduction.
200 full days plus 40 travel days is 230 days at the $80 rate, which is $18,400.00. At the 80% DOT limit the deduction is $14,720.00, or $64.00 per day. At the usual 50% it would be $9,200.00.
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Method and limits
Formula. Days counted = full days + 0.75 × departure and return days. Meals before the limit = days counted × daily rate. Deduction = meals × limit (80% or 50%). The daily rate is the special transportation-industry meals and incidental expenses rate: $80 in the continental U.S., $86 outside it. It is $80 and $86 for travel through September 30, 2026 and unchanged from October 1, 2026.
Who it is for. IRS Publication 463 allows 80% for individuals subject to the Department of Transportation hours-of-service limits, including interstate truck operators, and 50% for other business meals. If you use the special rate for any trip you must use it for all trips that year. The standard meal allowance is for travel away from your tax home, supported by records of the dates, places and business purpose. This estimate is for self-employed drivers reporting on Schedule C; Publication 463 says unreimbursed employee travel expenses can no longer be claimed as a miscellaneous itemized deduction, so a company driver should ask a tax professional.
Limits. This is not tax advice, it does not apply to local drivers who do not sleep away from home, and it ignores lodging, which the special rate does not cover. The optional tax-saved figure is just your rate times the deduction, so enter an honest number.
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Sources
- IRS, Notice 2026-60, 2026-2027 Special Per Diem Rates (retrieved 2026-10-16): the special transportation-industry meals and incidental expenses rate, $80 a day in the continental U.S. and $86 outside it, for travel from October 1, 2026.
- IRS, Notice 2025-54, 2025-2026 Special Per Diem Rates (retrieved 2026-10-16): the same $80 and $86 rates for October 1, 2025 to September 30, 2026.
- IRS, Publication 463, Travel, Gift, and Car Expenses (2025) (retrieved 2026-10-16): the 80% limit for individuals subject to Department of Transportation hours-of-service limits, the 50% limit for other meals, the special rate for transportation workers, and the 3/4 rule for departure and return days.
FAQ
What is the trucker per diem rate for 2026?
The IRS special transportation-industry rate is $80 a day for travel in the continental U.S. and $86 outside it. Notice 2026-60 keeps the same rates from October 1, 2026.
Can truckers deduct 80% of meals?
Yes, for individuals subject to the Department of Transportation hours-of-service limits. Publication 463 sets the limit at 80% for these meals instead of 50%.
How do I count the day I leave and the day I get home?
Publication 463 lets you claim 3/4 of the daily rate for each of those days, or use another reasonable method you apply consistently. The calculator uses 3/4.
Can a company driver use this?
This is built for self-employed owner-operators. Publication 463 says unreimbursed employee travel expenses can no longer be claimed as a miscellaneous itemized deduction, so ask a tax professional about your case.
Do I need receipts?
With the standard meal allowance you do not keep meal receipts, but you still need records of the time, place and business purpose of each trip.