A running per-diem log built around the road.
Use the IRS special transportation rate for qualifying days away from home, then keep the record in your Pro account for tax-time review. No GSA lookup, no spreadsheet math.
$80
CONUS / day
$86
OCONUS / day
80%
deductible
Verified period: 2025-10-01 through 2026-09-30. You must meet the DOT hours-of-service qualification and keep supporting records. Read the IRS notice.
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.
Why truckers use a separate per diem rate
Most business travellers use the GSA's city-by-city per diem table, but drivers subject to DOT hours-of-service rules fall under a different, simpler IRS system instead: a single flat daily rate rather than hundreds of city-specific figures. That's because a long-haul driver's overnight location changes constantly and rarely maps cleanly onto a fixed GSA city rate — see our guide to types of per diem allowances for how this transportation-specific rate compares to the standard system.
Only 80% of the daily rate is actually deductible, a limit fixed by the IRS specifically for this allowance. Getting that math right, day after day, across a full tax year is exactly what this calculator is for — log qualifying days and it applies the CONUS or OCONUS rate and the 80% limit automatically, rather than you tracking it by hand in a cab notebook.
Frequently asked questions
Is the truck driver per diem rate the same as the ordinary GSA per diem rate?
No. It's a separate, flat IRS rate specifically for DOT-regulated transportation workers, rather than the city-by-city GSA table employers generally use for business travel.
Who qualifies for the transportation-industry per diem?
Workers subject to Department of Transportation hours-of-service rules — including truck drivers, bus drivers, and certain rail and airline crew — on qualifying days away from their tax home.
Why is only 80% of the rate deductible?
The IRS caps the deductible portion of this specific transportation-industry allowance at 80% of the daily rate, rather than the full amount.
Do I still need to keep records?
Yes — you need to track qualifying days away from home and meet the DOT hours-of-service qualification; the calculator totals the deduction but doesn't replace your own trip log.