Truck Driver Per Diem Calculator
Days on the road times the IRS transportation per diem of $80 a day (October 1, 2026 to September 30, 2027). Owner-operators see the deduction and the tax it saves; company drivers can check a carrier per diem plan.
Per diem for the year
| Deductible (80%) | |
|---|---|
| Income tax saved | |
| Self-employment tax saved | |
| Total tax saved |
Tax-free per diem a year
IRS rates for October 1, 2026 to September 30, 2027. Estimates, not tax advice; keep your trip records.
Per diem for a year on the road
Owner-operator, a partial day for every four full days, 12% bracket.
| Full days | Per diem | Deductible | Tax saved |
|---|---|---|---|
| 100 + 25 partial | $9,500 | $7,600 | $1,986 |
| 150 + 38 partial | $14,280 | $11,424 | $2,985 |
| 200 + 50 partial | $19,000 | $15,200 | $3,972 |
| 250 + 63 partial | $23,780 | $19,024 | $4,971 |
Frequently Asked Questions
What is the truck driver per diem rate?
$80 a day for travel in the continental United States and $86 a day outside it, for October 1, 2026 to September 30, 2027 (IRS special transportation-industry rate for meals and incidental expenses).
How are partial days counted?
The day you leave and the day you get home count at 75% of the daily rate: $60. Full days in between count at the full rate.
How much of the per diem can I deduct?
80% for drivers under the Department of Transportation hours-of-service rules. 20 full days and 4 partial days come to $1,840, of which $1,472 is deductible; in the 22% bracket that saves about $323.84 of income tax, plus self-employment tax for owner-operators.
Can company drivers deduct per diem?
No. Since 2018 W-2 employees cannot deduct unreimbursed travel expenses on their federal return. Instead, many carriers pay part of a driver's pay as a tax-free per diem (often a few cents a mile), which lowers the taxable wage. Owner-operators and other self-employed drivers can still deduct it.
Do I need receipts for per diem?
Not for meals and incidentals when you use the per diem rate, but you must keep a record of each trip: dates, places and the business purpose. Your electronic logs usually show this.
What counts as a day away from home?
A trip long enough that you need to sleep or rest away from your tax home to do your job. Local drivers who get home every night generally cannot claim per diem.
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