General information only. This article isn’t accounting, tax, legal or financial advice, and reading it doesn’t create a CPA–client relationship. Readers use it at their own discretion.
The IRS has released the special per diem rates for the transportation industry for travel from October 1, 2026 through September 30, 2027, in IRS Notice 2026-60. The trucking rate stays at $80 a day in the continental U.S. and $86 a day outside it, the same as the year before.
The 2027 (2026-27) Trucker Per Diem Rates
These rates cover meals and incidental expenses (M&IE) only, not lodging.
| Rate type | Continental U.S. (CONUS) | Outside the continental U.S. (OCONUS) |
|---|---|---|
| Full day | $80.00 | $86.00 |
| Partial day (75%)* | $60.00 | $64.50 |
*The day a trip starts and the day it ends are partial days. IRS Publication 463 allows 75% of the daily rate for those days.
Which Dates These Rates Cover
- October 1, 2026 to September 30, 2027: $80 / $86 under Notice 2026-60.
- Calendar year 2027: Notice 2026-60 covers January 1 through September 30, 2027. Travel from October 1, 2027 falls under the next IRS notice, which the IRS usually releases in late September.
- October to December 2026: the IRS transition rules let a taxpayer keep using the previous notice’s rates for these three months. For the transportation industry rate the amounts are the same either way.
What Changed From Last Year
The trucking rates did not change. The $80 / $86 rates started on October 1, 2024 and have stayed the same for three years in a row.
| Travel period | IRS notice | CONUS | OCONUS |
|---|---|---|---|
| Oct 1, 2023 – Sep 30, 2024 | Notice 2023-68 | $69 | $74 |
| Oct 1, 2024 – Sep 30, 2025 | Notice 2024-68 | $80 | $86 |
| Oct 1, 2025 – Sep 30, 2026 | Notice 2025-54 | $80 | $86 |
| Oct 1, 2026 – Sep 30, 2027 | Notice 2026-60 | $80 | $86 |
Other parts of Notice 2026-60 did change. These apply to business travel in general rather than the trucking rate: the high-low rates are $329 a day for high-cost localities and $230 for other localities in the continental U.S., and the list of high-cost localities added Tucson, San Mateo/Foster City/Belmont, Albuquerque and Cody and removed Panama City. The incidental-expenses-only rate is $5 a day.
Who Uses the Transportation Industry Rate
Under IRS Revenue Procedure 2019-48, the rate is for workers whose job directly involves moving people or goods by truck, bus, train, ship, barge or airplane, and regularly requires travel away from home to places with different federal per diem rates on the same trip.
Per diem applies when two IRS rules are met (IRS Publication 463): the work takes the driver away from the general area of their tax home (generally the regular place of business) for substantially longer than an ordinary day’s work, and the driver needs sleep or rest to meet the demands of the work while away.
Both rules have to be met. A driver with no regular place of business and no regular home (an itinerant) has a tax home wherever they work, so no travel counts as away from home. Workdays that start and end at home without a need for sleep or rest on the road do not meet the rules.
The 80% Limit for Drivers Under Hours-of-Service Rules
For people subject to the Department of Transportation hours-of-service rules, 80% of meal costs is deductible. With the $80 rate, that is:
- Full day: $80 × 80% = $64
- Partial day: $60 × 80% = $48
Example: A Monday–Friday Trip
| Day | Per diem | Deductible (80%) |
|---|---|---|
| Monday (leaves home, partial day) | $60 | $48 |
| Tuesday to Thursday (3 full days) | $240 | $192 |
| Friday (returns home, partial day) | $60 | $48 |
| Week total | $360 | $288 |
Owner-Operators and Company Drivers
Owner-Operators (Self-Employed)
A self-employed driver who meets the away-from-home rule can deduct meals using the $80 / $86 rate instead of saving meal receipts, subject to the 80% limit above. The deduction can also be based on actual meal costs, with receipts.
Company Drivers (W-2 Employees)
Employees generally cannot deduct unreimbursed per diem on their federal tax return. The Tax Cuts and Jobs Act of 2017 suspended the deduction for unreimbursed employee business expenses for most employees, and the One Big Beautiful Bill Act of 2025 made that permanent.
An employer can pay per diem under an “accountable plan” (a written reimbursement policy). When the plan meets IRS rules, including the driver’s records of the time, place and business purpose of travel, per diem up to the federal rate is not taxable income to the driver. Per diem paid above the federal rate is included in the driver’s wages on Form W-2.
Records the IRS Requires
Using the per diem rate replaces meal receipts, not records. Each travel day needs:
- The date, and whether it was a full or partial day
- Where the driver was (the place of travel)
- The business purpose (for example, the load or trip)
The Trucking Tax Deductions Tracker is a spreadsheet for keeping trucking tax deductions in one place. Last year’s rates and rules are in 2026 Trucker Per Diem Rates, and a longer example week is in Truck Driver Per Diem Explained.
Summary
- Trucker per diem from October 1, 2026 through September 30, 2027: $80 a full day in the continental U.S., $86 outside it (IRS Notice 2026-60).
- Partial days (the first and last day of a trip): $60 / $64.50.
- Drivers under hours-of-service rules deduct 80%: $64 a full day, $48 a partial day.
- Company drivers get per diem through an employer’s accountable plan, not as a deduction on their own return.
Sources
- IRS Notice 2026-60 (2026-2027 special per diem rates)
- IRS Notice 2025-54 (2025-2026 rates)
- IRS Publication 463, Travel, Gift, and Car Expenses
Disclaimer: This post is general information, not tax advice. A tax professional can confirm how these rules apply to a specific situation.
