Truck Driver Per Diem 2026: The $80/Day Meal Deduction Explained
What Is Per Diem
Over-the-road truckers spend most of their time eating and sleeping away from home, and meals add up fast. Instead of saving every restaurant receipt, the IRS lets you deduct a fixed daily amount for meals and incidental expenses (M&IE) on nights you are away from your tax home. That is per diem.
The 2026 Rate
For the period running October 1, 2025 through 2026, the transportation-industry per diem rate is:
- Continental US (CONUS): $80 per day
- Outside the continental US (OCONUS): $86 per day
These rates are unchanged from the prior year. Drivers subject to DOT Hours-of-Service rules get a special break: per diem is 80% deductible, versus 50% for ordinary business travel. That 80% rule has been in place since January 2023.
What It Is Worth
Say you spend 280 nights on the road in a year, at the CONUS rate:
- Deduction = 280 days × $80 × 80% = $17,920
At a 22% marginal rate, that is about $3,940 in federal income tax alone, plus additional savings on self-employment and state tax.
Key Details
- Partial days count at 3/4: Departure and return days are figured at 75% of the rate.
- Who can claim it: Self-employed owner-operators (filing Schedule C) can deduct per diem. W-2 company drivers generally cannot deduct unreimbursed per diem after the 2018 tax law suspended employee business expenses — unless their employer runs a per diem reimbursement program.
- Records to keep: You do not need meal receipts, but you must document nights away from home — driver logs, ELD records, or trip sheets all work.
A Note
Per diem is one of the easiest, highest-value deductions a trucker can claim — as long as you know whether you are an owner-operator or a company driver and you track your nights away accurately.
FAQ
How much can I deduct with per diem?
For the period running October 1, 2025 through 2026, the CONUS rate is $80 per day and the OCONUS rate is $86 per day. Drivers subject to DOT Hours-of-Service rules can deduct 80% of that, versus 50% for ordinary business travel.
Can a W-2 company driver claim per diem?
Generally no. The 2018 tax law suspended the deduction for unreimbursed employee business expenses, so W-2 company drivers usually cannot claim it on their personal return unless their employer runs a per diem reimbursement program. Self-employed owner-operators filing Schedule C can claim it directly.
How are departure and return days counted?
Departure and return days are figured at 75% (3/4) of the daily rate, not the full amount.
How much could per diem actually save me?
At 280 nights away per year, the CONUS rate of $80/day, and the 80% deduction, that works out to about $17,920. At a 22% marginal rate, that is roughly $3,940 in federal income tax alone, plus further savings on self-employment and state tax.
What records do I need to keep?
You don't need meal receipts, but you do need documentation of nights away from home — driver logs, ELD records, or trip sheets all work.
This article is general tax information and does not constitute personal tax, legal, or accounting advice. Please rely on the latest IRS guidance or consult a qualified professional such as Mingtu for your situation.