The IRS has issued special per diem rates for the transportation industry for 2026, with the new rates effective October 1, 2025.
The IRS has issued special per diem rates for the transportation industry for 2026, with the new rates effective October 1, 2025.
The rates are the same as 2025 — $80 for travel in the continental United States and $86 for travel outside the continental United States.
A reminder — driver per diems are now 80% deductible, a change that started in January 2023.
Get more details in this IRS notice.
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