The 2026 rate
The IRS special rate for the transportation industry is $80 a day within the continental US and $86 a day outside it, effective October 1, 2025. You claim it instead of saving every meal receipt.
The 80% rule
Most businesses can deduct only 50% of meals. Drivers subject to DOT hours-of-service rules can deduct 80%. So a full year of per diem is worth more to a trucker than to almost anyone else.
Partial days count at 75%
The day you leave and the day you return count as three-quarters of a day. Use the per diem calculator to add full and partial days and see your deduction and estimated tax savings.
Deduction = (full days + partial days × 0.75) × $80 × 80%
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.
- Self-employed owner-operators claim it on Schedule C.
- Company (W-2) drivers cannot deduct unreimbursed per diem on their federal return since 2018. Some carriers pay a per diem allowance instead.
- Local drivers who sleep at home every night do not qualify.
Records to keep
Keep a log of the dates you were away and where you slept. ELD records, fuel receipts and logbooks are good proof. You don't need meal receipts when you use the standard rate.
How much it's worth
With 220 full days and 50 partial days, the deduction is about $16,480. For a self-employed driver it lowers income tax and self-employment tax, often saving several thousand dollars. Carry the figure into the owner-operator income calculator to see your take-home pay. For the bigger picture, read the owner-operator tax guide.
Rates from the IRS special per diem notice for the transportation industry. This is general information, not tax advice.
Common questions
Is per diem 80% or 100% deductible?
80% for drivers under DOT hours-of-service rules.
Can company drivers claim per diem?
Not as a federal itemized deduction since 2018. Ask your carrier about a per diem pay plan.