Trucker Per Diem Calculator

Calculate your 2024/2025 per diem tax deduction for meals & incidentals

Full 24-hour periods away from your tax home
Higher per diem rate applies outside continental US

2024/2025 Per Diem Rates

Continental US (CONUS) $69/day
Outside Continental US (OCONUS) $74/day
Partial Day Rate 75% of full rate
Owner-Operator Deduction 80% of per diem

Per Diem Breakdown

Full Days (US) --
Full Days (Canada/OCONUS) --
Partial Days --
Gross Per Diem --
Deductible Amount (80%) --
Est. Tax Savings (25% bracket) --
Disclaimer: This calculator provides estimates only. Consult a tax professional for your specific situation. Company drivers can no longer deduct per diem on personal taxes due to the Tax Cuts and Jobs Act (2018-2025).

Track Per Diem Automatically

TruckerPro tracks your days on the road and calculates per diem for tax time.

Start Free Trial

What Counts as a Day?

A full per diem day is any 24-hour period you're away from your tax home. Partial days (departure and return days) are calculated at 75% of the full rate.

Tax Home Rules

Your "tax home" is your regular place of business, not necessarily where your family lives. If you have no regular place of business, your home may be your tax home.

80% Deduction Rule

Transportation workers can deduct 80% of per diem (vs. 50% for most professions) due to DOT hours of service regulations limiting meal timing.