Trucker Per Diem Deduction Calculator
Annual per diem tax deduction for over-the-road drivers.
2026 IRS per diem for transportation workers is $69/day for travel inside the U.S. Deduct 80% of per diem days. (Always confirm with a CPA.)
How it works
- 1Count days away from home
A day is any 24-hour period requiring sleep away from your tax home — partial days count as 3/4 day.
- 2Apply IRS daily rate
$69/day for CONUS travel in 2026; $74/day outside CONUS.
- 3Deduct 80% on Schedule C
Transportation workers get the higher 80% deduction rate vs 50% for non-transport business travel.
Example: 250 OTR days at $69/day
| Gross per diem | $17,250 |
| 80% deductible | $13,800 |
| Tax savings at 22% bracket | ~$3,036 |
Takeaway: Per diem alone saves ~$3,000/yr for most owner-operators — confirm with a trucking CPA.
Key takeaways
- 2026 IRS rate: $69/day CONUS, $74/day OCONUS.
- Transportation workers deduct 80%.
- W-2 company drivers cannot deduct per diem post-TCJA.
Frequently asked questions
What is the 2026 IRS per diem for truckers?+
$69 per day for travel within the continental U.S., $74 outside CONUS. Transportation workers may deduct 80% of the daily rate. Confirm with your CPA for your specific situation.
Can company drivers claim per diem?+
After the Tax Cuts and Jobs Act, W-2 company drivers can no longer deduct per diem on their personal return. Owner-operators and 1099 drivers can.
Last reviewed June 15, 2026 by the Bonafide Trucking Solutions dispatch team.