Trucker Per Diem Calculator
Every night in the sleeper is money off your taxable income. Count your days, see the deduction, stop leaving it on the table.
Enter your days and hit ADD UP MY DAYS
How this calculator works
Instead of saving every truck-stop receipt, drivers subject to DOT hours of service can claim the IRS special transportation-industry per diem for each day away from their tax home. The calculator counts your full days at the daily rate and your partial days — the day you leave and the day you get back — at 75% of it. Then comes the transportation-industry catch: DOT drivers deduct 80% of the total, not all of it. Multiply what's left by your tax bracket and that's the rough cash this deduction puts back in your pocket.
deduction = per diem × 80% (DOT hours-of-service rule)
tax savings ≈ deduction × your bracket
One thing the ticket understates for owner-operators: this is a Schedule C deduction, so it also trims the income your self-employment tax is figured on — the real savings often run higher than the bracket math alone. Estimates only: rates change and situations differ. Verify the current IRS rate and confirm with a tax professional before filing.
Two worked examples
Example 1 — OTR owner-operator, out most of the year
An OTR driver logs 220 full days away plus 60 partial leave-and-return days. Full days: 220 × $80 = $17,600. Partials: 60 × $60 = $3,600. That's $21,200 of per diem, and 80% of it — $16,960 — comes off taxable income. In the 22% bracket that's about $3,731 of federal income tax that never gets paid, before counting the self-employment tax it also trims. Skipping this deduction is handing back a month of net revenue.
Example 2 — regional, home on weekends
A regional driver leaves Monday morning and backs into the home terminal Friday night: three full days and two partials a week. Over 48 working weeks that's 144 full days ($11,520) and 96 partials ($5,760) — $17,280 total, $13,824 deductible. Even in the 12% bracket that's roughly $1,659 saved for keeping a log you were legally required to keep anyway. Home-daily drivers, note the flip side: no overnight away from your tax home, no per diem.
From the road
The proof is the logbook, and the logbook is the thing drivers lose. ELD providers purge data after a few months, carriers change vendors, and the driver who quit in March discovers in April of the next year that nobody can produce his days. Export your own ELD records — monthly is a good habit — and keep them with your tax stuff for at least three years. No days, no deduction, no argument.
Two traps worth knowing before you count the money. First, the tax home problem: per diem pays for being away from home, so the driver who gave up the apartment to run OTR full-time can be ruled "itinerant" — home is wherever the truck is parked, and the deduction evaporates entirely. Keeping a real, paid-for home base matters. Second, carrier per diem programs: taking part of your pay as untaxed per diem fattens the weekly check, but the smaller W-2 behind it can shrink your 401(k) match and looks thin to a mortgage underwriter two years later. Sometimes it's still worth it — but decide it on paper, not on the recruiter's word.
FAQ
What's the current trucker per diem rate?
$80 per full day in the continental US effective October 2025, with DOT drivers deducting 80% of it. Rates get updated — check the IRS notice for the current year or ask your preparer.
Can company drivers claim it?
Generally no on federal returns since 2018, unless the carrier runs a per diem pay program. Owner-operators and lease operators filing Schedule C can.
What counts as a partial day?
The day you leave home and the day you return — each counts at 75% of the daily rate. Your ELD log is your documentation.
What if I live in my truck full-time?
That's the trap. No home base you maintain and pay for can mean the IRS calls you itinerant — your tax home travels with the truck, and there's no "away" to deduct. Talk to a tax pro before claiming a five-figure per diem as a full-timer.
My carrier offers per diem pay — good deal?
More take-home now, smaller W-2 behind it: that can shrink a 401(k) match, unemployment basis, and what a mortgage lender sees, and some carriers charge a fee for the privilege. Run both versions before opting in.
What records do I need if the IRS asks?
No meal receipts needed — that's the point of per diem — but you must prove the days. Export and save your own ELD records instead of trusting the vendor to keep them, and hold tax records at least three years.