US Per Diem for Truck Drivers (2026-2027): The $80 Rate and the 80% Rule Explained

If you file a US tax return and you run over the road, you don’t have to save every meal receipt to claim your food on the road. The IRS has a flat daily amount just for the transportation industry. For travel on or after October 1, 2026, that rate is $80 a day inside the continental US and $86 a day outside it (IRS Notice 2026-60).

On top of that, truck drivers under the DOT hours-of-service rules can deduct 80% of their meal costs instead of the usual 50%. Here’s how the two rules fit together, in plain language.

This is general information, not tax advice. Rules and rates can change, so check the IRS links below or ask a tax professional about your situation.

Who can use the transportation-industry rate?

IRS Publication 463 says you’re in the transportation industry if your work (IRS Pub. 463):

• directly involves moving people or goods by airplane, barge, bus, ship, train or truck, and
• regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

That fits a lot of over-the-road drivers. The big advantage is that you don’t have to look up a different meal rate for every town you stop in. One rate covers the whole trip.

The current rates

• $80 per day for meals and incidental expenses (M&IE) anywhere in the continental United States (CONUS).
• $86 per day for travel outside the continental United States (OCONUS).
• $5 per day for the incidental-expenses-only deduction. You can use this only on days when you didn’t pay for any meals, and never on a day you use the meal allowance (Pub. 463).

These rates apply to travel on or after October 1, 2026 (Notice 2026-60, sections 3, 4 and 6). They didn’t change from the year before: the rates for October 1, 2025 to September 30, 2026 were also $80 and $86 (IRS Notice 2025-54).

One catch: if you use the special transportation rate for any trip, you have to use it for all your trips that year. You can’t switch back to the regular city-by-city rates for some trips (Pub. 463).

The day you leave and the day you get home

You don’t get the full daily rate on the day you depart or the day you return. Pub. 463 gives two options for those partial days:

1. Claim 3/4 of the daily rate. At $80, that’s $60 for each of those days.
2. Prorate another way, as long as you apply it consistently and it follows reasonable business practice.

The 80% rule

Most people can deduct only 50% of business meals. But if your meals take place during or incident to any period subject to the Department of Transportation’s hours-of-service limits, the percentage is 80%. The IRS list of people this covers includes interstate truck operators and bus drivers who are under Department of Transportation regulations (Pub. 463, chapter 2; Schedule C instructions, line 24b).

The 80% applies to the meal allowance too. The daily rate tells you how much you spent. The 80% tells you how much of that you can deduct.

A worked example

Say you’re an owner-operator. You leave home Monday morning, run loads inside the lower 48 all week, and get home Friday night.

• Tuesday, Wednesday and Thursday are full days: 3 × $80 = $240
• Monday and Friday are partial days at 3/4 of the rate: 2 × $60 = $120
• Meal allowance for the trip: $240 + $120 = $360
• Deductible at 80%: $360 × 0.80 = $288

At the regular 50% limit, the same week would only give you $180. That’s a deduction, not money back. What it saves you depends on your tax bracket.

Owner-operators and company drivers aren’t treated the same

Owner-operators (self-employed). Your deductible meals go on Schedule C, line 24b. The instructions say you can use the standard meal allowance instead of actual costs, and that the percentage is increased to 80% for people subject to DOT hours-of-service limits (Schedule C instructions).

Company drivers (W-2 employees). This is where a lot of drivers get surprised. Pub. 463 explains that unreimbursed employee travel expenses fall under miscellaneous itemized deductions, which are suspended, and Form 2106 is now only for a few groups like Armed Forces reservists. Truck drivers aren’t on that list (Pub. 463). For most company drivers, per diem matters through your employer: if your company pays per diem under an accountable plan, Pub. 463 says those reimbursements shouldn’t be included in your income in box 1 of your W-2.

If you’re not sure which one you are, or your company offers a per diem pay plan, ask a tax professional before you pick.

You still need records

The meal allowance replaces your meal receipts, not your log. The IRS says you must still keep records to prove the time, place and business purpose of your travel (Schedule C instructions). For every trip, write down:

• The date and time you left home and the date and time you got back
• Where you went (pickups, deliveries and where you slept)
• The load or trip number
• Whether any days were outside the continental US

Lodging is different. There’s no standard lodging amount like the meal allowance, so if you pay for a motel, you deduct the actual cost and keep the receipt (Pub. 463).

Canadian drivers running into the US

The IRS per diem is for US tax returns. If you live in Canada and file with the CRA, Canadian rules apply even when you’re hauling in the States. CRA has its own simplified meal rate and its own 80% rule for long-haul truck drivers. I covered that in CRA meal claims for long-haul truck drivers, and you can run your numbers with the free CRA meal claim calculator.

Know your real cost before you book the load (free)

Meals on the road are a real cost of running a truck, just like fuel and insurance. The free Haul Saints calculators help you see the whole picture. They work on your phone and save your numbers on your device only:

• Cost per km calculator: what every km costs you, fixed and running.
• Load calculator (GO / NO-GO): is this load worth taking after your costs and your pay?
• All free calculators

Those calculators run in km and CA$. To keep the trip log the IRS asks for, use the free trip records in the Driver Workspace.

I’m also working on Haul Saints Pro, and a per diem day counter built from your trips is one of the ideas. If that would help you at tax time, join the Pro waitlist and tell me which features you’d use.

Log it when you’re parked, not while you’re driving. Drive safe.

Amar, driver since 2018 and founder of Haul Saints

Sources: IRS Notice 2026-60 (2026-2027 special per diem rates) · IRS Notice 2025-54 · IRS Publication 463, Travel, Gift, and Car Expenses · IRS Instructions for Schedule C (Form 1040)