Calculate your 2025 per diem deduction including the DOT 80% rule and partial-day rates.
Results
Daily rate$69per day
Gross per diem$14,835
Deductible amount (80%)$11,868
Est. federal tax savings$2,611at 22% rate
How to use this calculator
1Count full days away from home — any 24-hour period sleeping away from your tax home.
2Count partial days — departure day and return day each count as 75% of the daily rate.
3Select your region. Most US-based OTR drivers use the continental US rate.
4Confirm DOT status. OTR truckers subject to hours-of-service rules qualify for the 80% deduction.
5The deductible amount goes on Schedule C (owner-operators) or as an unreimbursed business expense.
Common questions
$69 per day inside the continental US, $74 per day outside. These cover meals and incidental expenses only — not lodging.
IRS Publication 463 grants a special exception for taxpayers subject to Department of Transportation hours-of-service regulations. Most OTR truck drivers, airline pilots, and merchant marines qualify.
No. That's the advantage of using the IRS standard rate. You only need to document days away from home — your ELD or driver logs serve as that documentation.
After 2017 tax reform, W-2 employees cannot deduct unreimbursed per diem on their personal returns through 2025. Ask your employer to include per diem in your compensation package instead — it's tax-free to you.