Truck Driver Per Diem Calculator
Log qualifying days away from home using the IRS special transportation-industry rate. This is separate from the GSA employer reimbursement table and applies only to workers subject to DOT hours-of-service rules.
For qualifying transportation workers subject to DOT hours-of-service rules. This is the IRS special rate, not the ordinary GSA employer reimbursement rate.
Add a verified-period date range to build the tax log.
Verified source: IRS Notice 2025-54. The special rate is $80 CONUS / $86 OCONUS, effective October 1, 2025 through September 30, 2026. Keep your own qualifying-day records and consult a tax professional.
About the truck driver per diem calculator
The IRS publishes a separate, flat per diem rate specifically for workers in the transportation industry who are subject to Department of Transportation hours-of-service rules — truck drivers, bus drivers, and certain rail and airline crew. It's a single national figure, not the city-by-city GSA table used for ordinary business travel.
For the current verified period, the rate is $80 per day for travel within the continental United States (CONUS) and $86 per day for travel outside it (OCONUS). Only 80% of that daily amount is deductible on a tax return, reflecting the standard partial-deduction limit that applies to this specific transportation-industry allowance.
This calculator counts your qualifying days away from home and applies the correct CONUS or OCONUS rate with the 80% deduction built in, so you get a verified total rather than an estimate. See our guide to types of per diem allowances for how this transportation-industry rate compares to the standard GSA system.
Frequently asked questions
Is the truck driver per diem rate the same as the GSA rate?
No — it's a separate, flat IRS rate specifically for DOT-regulated transportation workers, not the city-by-city GSA table used for ordinary business travel.
Why is only 80% of the transportation per diem deductible?
The IRS sets an 80% deduction limit specifically for this transportation-industry allowance, rather than the full amount, as fixed in the underlying IRS notice.
What counts as a qualifying day for truck driver per diem?
A day you're away from your tax home overnight and subject to DOT hours-of-service rules while working in the transportation industry.