Per Diem Calculator for Truck Drivers (2026)
As a DOT-regulated truck driver, you can deduct $64 per full day away from home. Most owner-operators miss this — it's worth $10,000-$20,000 per year.
2026 Per Diem Rates (IRS Notice 2024-68)
| Day Type | Daily Rate | Deductible % | Your Deduction |
|---|---|---|---|
| Full day away (CONUS) | $80.00 | 80% | $64.00 |
| Partial day / travel day | $60.00 | 80% | $48.00 |
| Full day away (OCONUS/Canada) | $86.00 | 80% | $68.80 |
Why 80% Instead of 50%?
DOT-regulated transportation workers (that's you) get the special 80% deductibility rateinstead of the standard 50% for regular business travelers. This is per IRS rules for workers subject to DOT hours-of-service regulations. Your CPA should know this — if they don't, you're leaving money on the table.
Quick Estimate
$12,800
200 days away/year
Part-time OTR
$16,640
260 days away/year
Full-time OTR
$19,200
300 days away/year
Team driver
How to Qualify for Per Diem
- You must be away from your tax home overnight (generally 50+ miles)
- The trip must require sleep or rest
- You must be subject to DOT hours-of-service regulations
- First and last day of a trip = partial day (75% rate)
- You cannot also deduct actual meal expenses — it's one or the other
Stop missing $10K+ in deductions
HammerDash tracks your days away automatically. One tap per day.
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