Truck driver per diem 2026: full days, partial days and the 80% rule

Updated: November 14, 2026

If you are a self-employed or 1099 owner-operator, per diem lets you deduct a flat daily amount for meals and incidentals on the road instead of keeping every food receipt.

The 2026 rates

IRS Notice 2026-60 sets the transportation industry rate at $80 a day in the continental US and $86 a day outside it, for travel from October 1, 2026. It is the same as the year before.

The 80% rule

Drivers who are under DOT hours-of-service rules deduct 80% of the per diem, not the usual 50% for business meals. A full day in the continental US is $80 x 80% = $64 deductible.

Departure and return days count at 75%

The day you leave home and the day you get back are partial days. The common method counts them at three quarters: $80 x 75% = $60, so $48 deductible after the 80% rule.

Example

Over a year on the road, this adds up to thousands of dollars in deductions, which is why it is worth logging every trip.

Who can claim it

Generally self-employed and 1099 drivers. W-2 company drivers generally cannot deduct unreimbursed per diem. If you use the special transportation rate for any trip, use it for all your trips that year. Talk to a tax professional about your own return.

Our free per diem counter adds full and partial days for every trip and totals your deduction.

Estimates for planning only, not tax or legal advice.