Per diem rates by IRS year
IRS per diem years run October 1 to September 30. CONUS means the continental United States; OCONUS means anywhere else, such as Alaska, Hawaii or Canada.
| Period | CONUS | OCONUS | Deductible (80%) | IRS source |
|---|---|---|---|---|
| Oct 1, 2017 – Sep 30, 2018 | $63 | $68 | $50 | Notice 2017-54 |
| Oct 1, 2018 – Sep 30, 2019 | $66 | $71 | $53 | Notice 2018-77 |
| Oct 1, 2019 – Sep 30, 2020 | $66 | $71 | $53 | Notice 2019-55 |
| Oct 1, 2020 – Sep 30, 2021 | $66 | $71 | $53 | Notice 2020-71 |
| Oct 1, 2021 – Sep 30, 2022 | $69 | $74 | $55 | Notice 2021-52 |
| Oct 1, 2022 – Sep 30, 2023 | $69 | $74 | $55 | Notice 2022-44 |
| Oct 1, 2023 – Sep 30, 2024 | $69 | $74 | $55 | Notice 2023-68 |
| Oct 1, 2024 – Sep 30, 2025 | $80 | $86 | $64 | Notice 2024-68 |
| Oct 1, 2025 – Sep 30, 2026 | $80 | $86 | $64 | Notice 2025-54 |
| Oct 1, 2026 – Sep 30, 2027 | $80 | $86 | $64 | Notice 2026-60 |
Which rate goes on which tax return
Because the IRS year starts in October, a calendar tax year uses two rates: the old rate for January to September, and the new rate for October to December. The IRS also lets you keep using the old rate through December 31 if you prefer, as long as you're consistent for the year.
| Tax year | Jan – Sep | Oct – Dec | Deductible per full day |
|---|---|---|---|
| 2018 | $63 | $66 | $50.40 / $52.80 |
| 2019 | $66 | $66 | $52.80 |
| 2020 | $66 | $66 | $52.80 |
| 2021 | $66 | $69 | $52.80 / $55.20 |
| 2022 | $69 | $69 | $55.20 |
| 2023 | $69 | $69 | $55.20 |
| 2024 | $69 | $80 | $55.20 / $64.00 |
| 2025 | $80 | $80 | $64.00 |
| 2026 | $80 | $80 | $64.00 |
Filing an older return or an amended one? Use the rates for the year the travel happened, not today's rate.
What a year of per diem is worth
At the 2026 rate of $80 a day, with the 80% limit:
| Days away | Per diem | Deduction (80%) |
|---|---|---|
| 150 days | $12,000 | $9,600 |
| 200 days | $16,000 | $12,800 |
| 250 days | $20,000 | $16,000 |
| 300 days | $24,000 | $19,200 |
Departure and return days count at 75% ($60). Run your own days in the per diem calculator, then see the tax effect in the truck driver tax calculator.
Who can claim it
- Owner-operators and self-employed drivers deduct per diem on Schedule C for nights away from their tax home.
- The 80% limit applies to workers subject to DOT hours-of-service rules. Most other businesses can deduct only 50% of meals.
- Company drivers (W-2) can't deduct unreimbursed per diem on their federal return; miscellaneous itemized deductions were removed starting with 2018. If your carrier pays a tax-free per diem, that's handled through payroll. Some states still allow the deduction on the state return.
- You need a tax home and must be away overnight, or long enough to need sleep or rest. Day trips don't count.
Read the full rules in truck driver per diem in 2026.
Records to keep
You don't need meal receipts to use the standard rate, but you do need proof of each day away: logbook or ELD records, fuel receipts, bills of lading or dispatch records showing where you were and when. Keep them with your tax records for at least three years.
Common questions
What was the truck driver per diem rate in 2018?
$63 a day for January to September 2018 and $66 a day from October 1, 2018 (continental US). Outside the continental US it was $68, then $71.
What was the truck driver per diem rate in 2023?
$69 a day in the continental US and $74 outside it for all of 2023.
What was the truck driver per diem rate in 2024?
$69 a day for January to September 2024 and $80 a day from October 1, 2024 (continental US).
What is the per diem rate for 2026?
$80 a day in the continental US and $86 outside it, for both the period ending September 30, 2026 and the one starting October 1, 2026. Drivers subject to hours-of-service rules deduct 80%, or $64 a full day.
Is per diem 80% or 50% deductible?
80% for workers subject to DOT hours-of-service rules, which includes most truck drivers. Other business travelers deduct 50% of meals.
Sources: IRS special per diem notices 2017-54, 2018-77, 2019-55, 2020-71, 2021-52, 2022-44, 2023-68, 2024-68, 2025-54 and 2026-60. Estimates only, not tax advice.