For owner-operators away from home overnight, the IRS special transportation rate is $80 a day (from October 1, 2026), and drivers under DOT hours-of-service rules deduct 80% of it.
US: how to work it out
- Full days away: $80 each.
- The day you leave and the day you get home: 75% ($60 each).
- Deduct 80% of the total.
- Trips where you're home the same night don't count.
| Trip | Calculation | Per diem | You deduct (80%) |
|---|---|---|---|
| Leave Sunday, home Wednesday (4 days) | 2 full days × $80 + 2 partial × $60 | $280 | $224 |
| Out 12 days | 10 × $80 + 2 × $60 | $920 | $736 |
The $80 rate applies to the IRS fiscal year from October 1, 2026 to September 30, 2027; check the rate again for October 2027.
Canada: the long-haul meal claim
Long-haul drivers (more than 160 km from the home terminal and away 24 hours or more) can use the CRA's simplified method: $23 a meal, up to 3 meals a day (one for every 4 hours of the trip), and 80% is deductible. A 4-day trip with 12 meals: $276, of which $220.80 is deductible.
Work out your own total with the free truck driver per diem calculator.
Not tax advice: check your situation with a tax professional, and keep a log of the dates you were away.
FAQs
What is the truck driver per diem for 2027?
$80 a day for travel in the continental US, from October 1, 2026 (IRS Notice 2026-60).
How much of per diem can truckers deduct?
80% for drivers under DOT hours-of-service rules.
What is the CRA meal allowance for long-haul truck drivers?
$23 a meal under the simplified method, up to 3 meals a day, 80% deductible for long-haul drivers.
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