How the per diem deduction works
Equivalent days = full days + partial days × 0.75 Per diem = equivalent days × $80 ($86 outside the continental US) Deduction = per diem × 80% Tax savings ≈ deduction × (federal % + state % + 14.13% SE tax)
The 14.13% figure is the 15.3% self-employment tax applied to 92.35% of earnings, which is how the IRS calculates it.
Who qualifies
- You must be away from your tax home long enough to need sleep or rest.
- You must be subject to DOT hours-of-service rules.
- Local drivers who sleep at home every night do not qualify.
- Keep a log of days away. Your ELD records are good proof.
Rates: IRS transportation industry per diem rates, via CLA. Estimates only, not tax advice. Confirm with a tax professional.
Common questions
What is the 2026 per diem rate for truck drivers?
$80 per day within the continental US and $86 per day outside it, effective October 1, 2025.
Why only 80%?
Workers subject to DOT hours-of-service rules can deduct 80% of meal per diem, more than the 50% most businesses get.
How are partial days counted?
Departure and return days count at 75% of the daily rate.
Can company drivers claim per diem?
Not on their federal return since 2018. Some carriers pay per diem as tax-free reimbursement instead.