Guide · Per diem and meals

Truck driver per diem 2026: the IRS rate and how it works

By Jordan Sanders, leased owner-operator · About

Short answer: For travel from October 1, 2026 through September 30, 2027, the IRS special meal-and-incidentals rate for the transportation industry is $80 a day in the continental US and $86 a day outside it (IRS Notice 2026-60), the same as the two years before. IRS Publication 463 also describes an 80% limit, instead of 50%, for certain meal expenses during qualifying DOT hours-of-service travel; your tax preparer determines whether and how it applies to you.

Per diem rates for truck drivers, 2018 to 2027

The IRS sets the special transportation-industry rate each year in a notice that takes effect October 1. Each row below was checked against the notice itself.

Because each rate starts October 1, a calendar year can span two rates. For 2026: January through September used $80 under Notice 2025-54, and October through December uses $80 under Notice 2026-60.

How per diem works for truck drivers

• Who it's for. The special rate applies to workers whose job directly involves moving people or goods by truck (and by air, barge, bus, ship or train) and regularly requires travel away from home to places with different federal meal rates.
• Employees and owner-operators. Publication 463 says the standard meal allowance can be used whether you are an employee or self-employed. Company drivers often see per diem as part of their pay; owner-operators deal with it on their own return. This page is written for owner-operators.
• Meals and incidentals only. The rate covers meals and incidental expenses. There's no standard amount for lodging, so lodging is actual cost.
• Nights away from home. Per diem is tied to travel away from your tax home. Days spent at home don't count.

Travel days: the three-quarters rule

The rate is for a full 24-hour day. For the day you leave and the day you come back, Publication 463 describes two methods. Method 1: use three-quarters of the daily amount for the day you depart and three-quarters for the day you return. Method 2: prorate using any method you apply consistently under reasonable business practice. On a run that leaves Monday and gets home Wednesday, Monday and Wednesday are the partial days under Method 1.

The 80% rule for DOT drivers

Publication 463 lists interstate truck operators and bus drivers who are under Department of Transportation regulations among the workers who can use 80% of meal expenses while away from home during an hours-of-service period, instead of the usual 50%.

One method for the whole year

Publication 463 says that if you use the special transportation-industry rate, you use it for all trips that year rather than mixing it with the regular federal rates. Whether the rate or your actual meal costs fits you better is a decision to make with your preparer, using your records.

What your books should track

Whichever method your preparer uses, the inputs are the same:

• Nights away from home, with dates. For leased drivers, settlement sheets and trip records usually show them.
• Departure and return days, so partial days can be counted.
• Actual road meal spending, recorded in full in its own account, with receipts.
• Local meals near home kept separate from road meals.

Your bookkeeping reports and your tax return may show different profit figures; ask your tax preparer to explain tax adjustments, and ask your lender which figures it requires. See what lenders look at, how meals fit our chart of accounts, and the free expense spreadsheet that tracks nights away.

Sources: IRS special per diem notices 2026-60, 2025-54, 2024-68, 2023-68, 2022-44, 2021-52, 2020-71, 2019-55, 2018-77; IRS Publication 463, Travel, Gift, and Car Expenses (self-employed use of the standard meal allowance; partial-day methods; 80% limit under DOT hours of service; special rate used for all trips that year). Checked October 30, 2026.