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Taxes & money · Updated Oct 2026

Truck driver per diem: the IRS rate for Oct 2026–Sep 2027

Drivers who travel away from their tax home overnight can use the IRS special transportation-industry rate for meals and incidental expenses (M&IE) instead of saving every meal receipt. The IRS sets it each year in a notice that runs October 1 to September 30.

Per diem for a four-day tripExample. Leave day at three quarters of $80 is $60, two full days at $80 are $160, return day $60, for $280; 80% of that, $224, is deductible.EXAMPLE$60Leaveday3/4 ×$80+$1602 fulldays2 × $80+$60Returnday3/4 × $80=$280Per diemtotal×80%DeductibleshareUnder DOT hoursof service=$224Deduction
Leave and return days count at 3/4, and you deduct 80% of the total, not all of it. Source: IRS Notice 2026-60.

The current rates (Notice 2026-60)

  • $80 per day for travel anywhere in the continental U.S.
  • $86 per day for travel outside the continental U.S.
  • Effective for travel on or after October 1, 2026. These are the same as the prior year.
  • The incidental-expenses-only rate is $5 per day.

How it’s applied

  • For days you leave or return, the IRS allows 3/4 of the daily rate, or another consistently applied method.
  • People subject to the Department of Transportation’s hours-of-service limits can deduct 80% of meal expenses while away from home, instead of the usual 50%.
  • The per diem covers meals and incidentals only. It doesn’t cover lodging, fuel or truck expenses.
  • You still need records of time, place and business purpose for each trip. Your logs usually show this.

Sources

  1. IRS Notice 2026-60: 2026–2027 special per diem rates (PDF)  (opens in a new tab)
  2. IRS Publication 463: Travel, Gift, and Car Expenses  (opens in a new tab)