Truck Driver Per Diem Rates by Year
The IRS special meal and incidental expense rate for the transportation industry, for every period since Oct 1, 2019.
Rate now · Oct 1, 2025 – Sep 30, 2026
$80
a day in the lower 48 · $86 outside it
Next period · Oct 1, 2026 – Sep 30, 2027
$80
a day in the lower 48 · $86 outside it
How the rate works
Owner-operators and other drivers in the transportation industry can deduct a flat daily amount for meals while away from home overnight, instead of keeping every receipt. The IRS publishes one rate for the continental US (CONUS) and one for everywhere else (OCONUS) in a notice each September, for travel from October 1 to the next September 30.
The day you leave and the day you get home count at 75% of the rate. Drivers subject to DOT hours of service deduct 80% of the total.
One tax year, two rates
Your tax year runs January to December, but IRS rate periods start October 1. So each tax year uses the period that began the October before for January through September, and the new period for October through December. That's why each year page below shows two rates.
Rates by tax year
Every IRS period
| Travel dates | CONUS | OCONUS | CONUS change | IRS notice |
|---|---|---|---|---|
| Oct 1, 2026 – Sep 30, 2027 | $80 | $86 | No change | Notice 2026-60 |
| Oct 1, 2025 – Sep 30, 2026 | $80 | $86 | No change | Notice 2025-54 |
| Oct 1, 2024 – Sep 30, 2025 | $80 | $86 | +$11 (+15.9%) | Notice 2024-68 |
| Oct 1, 2023 – Sep 30, 2024 | $69 | $74 | No change | Notice 2023-68 |
| Oct 1, 2022 – Sep 30, 2023 | $69 | $74 | No change | Notice 2022-44 |
| Oct 1, 2021 – Sep 30, 2022 | $69 | $74 | +$3 (+4.5%) | Notice 2021-52 |
| Oct 1, 2020 – Sep 30, 2021 | $66 | $71 | No change | Notice 2020-71 |
| Oct 1, 2019 – Sep 30, 2020 | $66 | $71 | — | Notice 2019-55 |
Work out your 2026 per diem
Tap "Calculate 2026 per diem" to run the example. For trip dates, Alaska and Hawaii, or a saved log, use the full per diem calculator.
Source: IRS Notice 2026-60, 2026-2027 Special Per Diem Rates · Effective Oct 1, 2026 · Last verified Sep 28, 2026
Source: IRS Rev. Proc. 2019-48, per diem substantiation rules · Effective Nov 26, 2019 · Last verified Sep 28, 2026
Earlier periods cite their own IRS notice in the table above.