Trucker per diem vs GSA federal rates
When to use IRS special transportation M&IE versus GSA locality tables—and why our calculator shows both.
Two different federal rate systems
GSA per diem (General Services Administration) sets lodging and M&IE caps for federal employees on official travel. Rates vary by city and fiscal year.
IRS transportation industry rates are fixed CONUS/OCONUS M&IE amounts for transportation workers using the per diem substantiation method—not locality-by-locality tables.
Which should truckers use?
Most OTR drivers planning taxes use the IRS transportation rates when they qualify. GSA tables are still useful to compare a city (our calculator includes an optional GSA ZIP lookup) or when an employer policy references federal CONUS caps.
Federal employee calculator on this site
If you are a civilian government traveler—not a truck driver—use the federal GSA calculator and state rate hubs instead.
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Planning aid only · Not tax, payroll, or legal advice · Methodology