Truck Driver Tax Deductions: What You Can Write Off in 2026
Category: Salary & Pay
Published: 2026-05-01
A guide to the most valuable tax deductions for company drivers and owner-operators — per diem, equipment, home office, and more.
## Truck Driver Tax Deductions: What You Can Write Off in 2026 *Note: This is general informational content. Consult a CPA or tax professional before filing — tax laws change and individual situations vary.* --- ## Company Driver Deductions Company drivers (W-2 employees) have fewer deductions available since the 2017 Tax Cuts and Jobs Act eliminated unreimbursed employee expense deductions. However, some still apply: ### Per Diem (Meals & Incidentals)
The IRS allows a per diem rate for days you're away from home for work. For 2026, the general per diem rate for transportation workers is **$80/day** ($59 for the first and last day of travel). **Who can use this:** Primarily owner-operators and self-employed drivers. Company drivers on W-2 generally cannot deduct per diem unless their employer pays a per diem allowance. ### Union Dues
If you pay union dues, these may be deductible in some states (not federally under current law). --- ## Owner-Operator Deductions (Schedule C) Owner-operators have significantly more deduction opportunities as self-employed individuals: ### Fuel
100% deductible as a business expense. Keep all fuel receipts. ### Truck Depreciation or Section 179
You can deduct the full cost of your truck in the year of purchase under Section 179 (up to ,160,000 for 2026, subject to limits) or depreciate it over time. ### Insurance
- Liability insurance: 100% deductible
- Physical damage insurance: 100% deductible
- Health insurance (if not covered by a spouse's plan): deductible ### Maintenance & Repairs
Oil changes, tire replacements, brake jobs, and all maintenance are fully deductible business expenses. ### ELD and Trucking Software
Monthly ELD subscriptions, load board fees (DAT, Truckstop), and dispatch software are deductible. ### Permits and Fees
IFTA filing fees, state permits, and IRP plates are all deductible. ### Meals While Away from Home (Per Diem)
**2026 rate: $80/day** (you can deduct 80% of this amount, per IRS rules for transportation