If you’re an owner-operator or an independent truck driver, you already know the road is more than just your workplace—it’s your livelihood. Every mile you drive comes with expenses, and while fuel, maintenance, and insurance get most of the attention, there’s one tax deduction that often goes overlooked: per diem.

This isn’t some obscure loophole or trick your accountant made up. It’s a legitimate IRS-approved deduction designed specifically for professionals like you who spend days—and sometimes weeks—away from home. Used correctly, it can save you thousands of dollars in taxes every year. So, if you’ve ever wondered whether you’re leaving money on the table, this guide is for you. Let’s break down what per diem is, how it works, and how you can put it on autopilot.

What Exactly Is Per Diem?

“Per diem” is Latin for “per day,” but for truckers, it means something much more practical: a daily allowance for Meals & Incidental Expenses (M&IE) when you’re away from your tax home.

It covers:

• Meals – all the food and drinks you buy on the road.
• Incidentals – small costs like service tips.

The best part? No shoebox of crumpled receipts required. Instead, you claim a flat daily rate set by the IRS. It’s simple, consistent, and almost always larger than what you’d get trying to track every sandwich, coffee, and snack.

The 2025 Per Diem Rates for Truck Drivers

The IRS gives truck drivers a special rate because of the unique demands of the job.

For 2025, here’s what you can claim:

• $80 per full day on the road
• $60 for partial days (the day you leave and the day you return)

But here’s the catch: you can only deduct 80% of those amounts.

So your actual deduction is:

• $64 per full day ($80 × 80%)
• $48 per partial day ($60 × 80%)

Example: A Monday–Friday Haul

• Monday (Partial Day): $48
• Tue, Wed, Thu (3 Full Days): $64 × 3 = $192
• Friday (Partial Day): $48

Total Deduction for the Week: $288

Stretch that over 45–50 weeks of work, and you’re looking at a potential deduction of $12,000 or more every year.

Who Qualifies for Per Diem?

Not every driver can claim per diem. To qualify, your trips must meet two IRS rules:

1. Away-From-Home Rule – You must travel far enough from your tax home that you’re considered “away” for business.
2. Overnight Rest Rule – Your trip has to be long enough that you need to stop for rest or sleep before returning home.

This means long-haul and regional drivers who sleep on the road qualify. Local drivers who return home every night do not.

The Challenge: Tracking It All Correctly

Here’s where things get tricky.

Even though you don’t need meal receipts, the IRS still requires proof. You must log:

• The date of your trip
• Your route or destination
• The business purpose of the trip

Your ELD or DOT logbook helps, but you still need to manually calculate:

• Which days are full vs. partial
• The 80% deduction rule
• Your totals for the year

It’s tedious. One mistake could mean losing money—or worse, raising a red flag in an audit.

The Simple Solution: Put Your Per Diem on Autopilot

Here’s the good news: you don’t have to do this by hand anymore.

We built our Trucking Tax & Accounting Spreadsheets to do the heavy lifting for you. With per diem tracking built right in, it:

• Separates full days from partial days
• Applies the 80% rule instantly
• Calculates your annual deduction

No more calculators, no more second-guessing, no more missed savings.

Bottom line: Don’t leave thousands on the table. Learn the rules, track your trips, and let smart spreadsheets handle the math. Your time belongs on the road—not buried in paperwork.

Common Per Diem Mistakes (and the Truth )

Always check IRS rules or consult a tax pro

Disclaimer: This information is provided for general educational purposes only and may not reflect the latest IRS updates. Tax rules can change, and every driver’s situation is different. Please verify rates and requirements with the IRS or a qualified tax professional before filing your return.