Semi-Truck Per Diem Calculator
Enter your full and partial days worked along with the applicable rates to instantly calculate your total per diem allowance.
Days worked
Per diem rates
| Location | Full day | Partial day |
|---|---|---|
| Continental US (CONUS) | $69.00 | $51.75 |
| Outside CONUS (OCONUS) | $74.00 | $55.50 |
What Is Per Diem for Truck Drivers?
Per diem is a daily allowance for living expenses that a company provides to employees who are traveling for work. For truckers, it typically covers meals from the first to the last day of travel. Understanding the per diem rate for truck drivers can significantly simplify budgeting for on-the-road expenses.
As of January 2024, the IRS per diem rate for travel inside the continental United States is $69 per day, and $74 per day for official travel outside of the continental US. Partial days — typically your departure and return days — are reimbursed at 75% of the applicable full-day rate.
Partial days count too. Even a short overnight trip earns per diem on both the departure and return day — at 75% of the full daily rate. Enter those partial days in the calculator above to make sure they’re included in your total.
How the Per Diem Formula Works
The formula is straightforward: multiply your full days by your full day rate, multiply your partial days by your partial day rate, then add the two results together. The calculator above handles this automatically once you enter your four values.
For example, a driver who works 10 full days and 2 partial days at the 2024 CONUS rates would calculate: (10 × $69.00) + (2 × $51.75) = $690.00 + $103.50 = $793.50 total per diem.
📌 Company Drivers
- Employer pays per diem directly — often tax-free up to the IRS limit
- No receipts needed when using the standard IRS rate
- Check your pay stub to confirm how per diem is classified
- Amounts above the IRS rate may appear as taxable income on your W-2
🚛 Owner-Operators
- Can deduct 80% of the standard per diem rate as a business expense
- Must maintain a log of travel days, dates, and destinations
- Deduct on Schedule C as a self-employed meal expense
- Consult a trucking-specific tax advisor for your situation
Frequently Asked Questions
As of January 2024, the IRS standard per diem rate for truck drivers is $69 per day for travel within the continental United States (CONUS) and $74 per day for travel outside the continental US. Partial travel days are reimbursed at 75% of the applicable rate — $51.75 for CONUS and $55.50 for OCONUS.
These rates are set annually by the IRS and may change. Verify the current rate at IRS.gov or with a tax professional before filing.
Use the formula: Total Per Diem = (Full Days × Full Rate) + (Partial Days × Partial Rate)
For example, 10 full days and 2 partial days at CONUS rates: (10 × $69.00) + (2 × $51.75) = $690.00 + $103.50 = $793.50. Enter your values in the calculator above for an instant result.
A partial day is any travel day that isn’t a full 24-hour period away from your tax home — most commonly your departure day and your return day. If you leave home on Monday and return Thursday, you’d count Tuesday and Wednesday as full days, and Monday and Thursday as partial days, each earning 75% of the full rate.
Per diem payments at or below the IRS standard rate are generally not included in taxable income — they don’t appear on your W-2 and you don’t owe income tax or payroll taxes on them. However, any per diem paid above the IRS rate is typically taxable, and the rules differ between company drivers, lease operators, and owner-operators with authority.
Always verify with a qualified tax professional who specializes in trucking, as the rules changed significantly after the 2017 Tax Cuts and Jobs Act.
Not for amounts within the IRS standard rate. The per diem system was designed to eliminate the need for individual meal receipts. What you do need is a record of your travel: dates away from home, destinations, and the business purpose of each trip. Your logbook or ELD records can support this documentation.
If your employer pays per diem above the IRS rate, receipts may be required for the excess portion.
Maximize your take-home on every haul.
Fleetworthy helps owner-operators and fleets cut toll costs, stay compliant, and skip weigh stations — so more of your earnings stay in your pocket.
Per diem rates shown reflect 2024 IRS guidelines (Notice 2023-68). Rates are subject to annual change. This calculator provides estimates only and does not constitute tax advice. Consult a qualified tax professional before making per diem deduction decisions.