Per Diem Calculator for Truckers

For the period October 1, 2025 through September 30, 2026, the CONUS (Continental US) per diem rate is $80 per day. The OCONUS rate for Canadian trips is $86 per day. Partial days (departure and return days) are calculated at 75% of the full rate.

DOT-regulated transportation workers subject to Hours of Service rules qualify for the special 80% meal deduction rate under IRC Section 274(n)(3). This is because the nature of the job requires extensive time away from home. Most other industries are limited to the standard 50% deduction.

Since the 2018 Tax Cuts and Jobs Act (TCJA), W-2 company drivers cannot deduct per diem on their personal tax returns. However, many carriers offer per diem pay as a non-taxable portion of compensation, which still reduces your taxable income. This calculator can help you understand the value of per diem pay from your employer.

To qualify for per diem, you must be traveling away from your tax home on business and your trip must require sleep or rest. You must be subject to DOT Hours of Service regulations. Local drivers who return home the same day do not qualify. Departure and return days count as partial days (75% of the full rate).

The IRS per diem rate follows the federal fiscal year, which runs October 1 through September 30. This means your calendar tax year (January-December) may have two different rates: one for January through September and another for October through December. Our calculator handles this split automatically.

No! That is the primary advantage of using the per diem method. Instead of tracking every meal receipt, you simply track the days you were away from your tax home overnight. You must be able to substantiate the time, date, and place — ELD records are excellent documentation for this purpose.

For company drivers receiving per diem pay: yes, it reduces your reported W-2 income, which may affect Social Security earnings credits and loan/mortgage applications. For owner-operators claiming the deduction: it reduces your Schedule C net income, which similarly affects Social Security self-employment credits. Consider these tradeoffs when deciding how to handle per diem.

The tax savings estimate uses your selected federal tax bracket to calculate approximate income tax savings, plus self-employment tax savings for owner-operators. It is an estimate — your actual savings depend on your full tax situation, state taxes, other deductions, and filing status. Always consult a qualified tax professional for specific tax advice.