Question 1

What is the truck driver per diem rate for 2025–2026?

Accepted Answer

For transportation industry workers, IRS Notice 2025-54 sets the CONUS meals and incidental expenses rate at $80 per day and the OCONUS rate at $86 per day, effective October 1, 2025.

Question 2

Can truck drivers use GSA per diem rates?

Accepted Answer

Over-the-road drivers who qualify typically use IRS special transportation industry M&IE rates, not GSA federal employee locality tables. GSA rates can still be used for comparison or employer policies.

Question 3

What is the 80% meal deduction for DOT drivers?

Accepted Answer

Drivers subject to Department of Transportation hours-of-service limits may deduct 80% of business meal expenses instead of the usual 50%, when using the per diem substantiation method under Rev. Proc. 2019-48.

Truck driver per diem calculator