Truckers: how the per diem deduction works in 2026.

Meals on the road add up. If you are an owner-operator, the per diem deduction lets you claim them without keeping every receipt.

The numbers

• $80 a day for travel in the continental US, for travel from October 1, 2025.
• On the day you leave and the day you return, you count 75% of the rate.
• Drivers under federal hours-of-service rules deduct 80% of the total. Most other workers can deduct only 50%.

Who can use it

It is for self-employed owner-operators. A trip only counts if you are away from home overnight, long enough to need sleep or rest. Company drivers paid on a W-2 cannot deduct unreimbursed meals on their federal return.

What to keep

You do not need meal receipts, but you do need to prove the days away: the dates you left and returned, and where you went. Your ELD logs, fuel receipts and load paperwork back this up.

Our Truck Owner-Operator Tax Tracker counts the days and the deduction for you, alongside loads, costs and IFTA miles. Questions? Book a free consultation.