Truck Driver Per Diem Calculator 2027 (US & Canada)
Owner-operators who sleep away from home can deduct a daily allowance for meals instead of keeping every receipt. Type your trips and days away to see your per diem, what you can deduct and roughly how much tax it saves.
US: IRS special transportation rate $80 a day from 1 October 2026; partial days 75%; 80% deductible under DOT hours-of-service rules. Canada: CRA simplified method $23 a meal, 80% for long-haul. Not tax advice.
Log every trip, and the rest of the businessThe Trucking Business Tracker logs trips for per diem (or the Canadian meal claim), every load's real rate, brokers, fuel and IFTA.
Trucking Business Tracker 2027 – Owner Operator Spreadsheet for Box Truck, Cargo Van, Hotshot & Semi (US): $29.99 →
US: how per diem works
- $80 for each full day away (from 1 October 2026).
- 75% ($60) for the day you leave and the day you get home.
- Deduct 80% if you're under DOT hours-of-service rules. Same-day trips don't count.
Canada: the long-haul meal claim
Trips over 160 km from your home terminal and 24 hours or more: $23 a meal, up to 3 a day (one per 4 hours of the trip), 80% deductible.
More detail in our per diem 2027 guide.
Questions
What is the truck driver per diem rate for 2027?
$80 a day in the continental US from 1 October 2026, with first and last days at 75%.
How much per diem can I deduct?
80% for drivers subject to DOT hours-of-service rules.
What is the CRA meal rate for truck drivers?
$23 a meal under the simplified method, up to 3 a day, 80% deductible for long-haul trips.