2026 Truck Driver Per Diem Rates
Jan 1 – Sep 30, 2026
$80
a day in the lower 48 (CONUS) · $86 outside it (OCONUS)
2025-2026 IRS period, Notice 2025-54
Oct 1 – Dec 31, 2026
$80
a day in the lower 48 (CONUS) · $86 outside it (OCONUS)
2026-2027 IRS period, Notice 2026-60
Why 2026 has two rates
The IRS sets the transportation industry meal rate for a period that runs October 1 to September 30, not for a calendar year. Your tax return covers January to December, so each tax year uses two periods. Days away from January 1 through September 30, 2026 use the 2025-2026 rate of $80. Days from October 1 through December 31 use the 2026-2027 rate of $80. In 2026 both periods had the same CONUS rate, so every day counts the same.
The January–September rate was the same as in 2025 ($80). The day you leave and the day you get home count at 75% of the rate. A driver subject to DOT hours of service deducts 80% of the total. IRS Publication 463 describes transition rules for October through December; this page and the calculator use the rate in effect on each date.
Example: a driver on the road in the lower 48 for 150 full days and 38 partial days before October 1, 2026, and 50 full days and 12 partial days after it, has $19,000.00 of per diem and deducts $15,200.00. Try your own days below.
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.
Use trip dates or save a log in the full per diem calculator →
2026 compared with other years
| Tax year | Jan 1 – Sep 30 | Oct 1 – Dec 31 |
|---|---|---|
| 2026 | $80 | $80 |
| 2025 | $80 | $80 |
| 2024 | $69 | $80 |
| 2023 | $69 | $69 |
| 2022 | $69 | $69 |
| 2021 | $66 | $69 |
| 2020 | $66 | $66 |
Every IRS period on file
| 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 |
Source: IRS Notice 2025-54, 2025-2026 Special Per Diem Rates · Effective Oct 1, 2025 · Last verified Sep 28, 2026
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
Source: IRS Publication 463, Travel, Gift, and Car Expenses · Last verified Sep 28, 2026