Per Diem Calculator

Расчёт суточных (per diem) для траководителей. Ставка IRS 2024/2025: $80/день CONUS, $86 OCONUS.

Parameters

Driver Type

Total Days Away from Home

Typical: 250-300 days/year

Partial Days (departure/return)

75% rate on partial days

OCONUS Days (Canada/Mexico)

$86/day rate for outside continental US

Tax Bracket (%)

2024 brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

Total Tax Savings

$5,665

estimated annual savings

Breakdown

Full CONUS days (230 x $80): $18,400
Partial days (20 x $80 x 75%): $1,200
Gross Per Diem: $19,600
Deductible (80%): $15,680

Savings Detail

Income Tax Savings (22% bracket): $3,450
SE Tax Savings (14.13%): $2,216
Total Annual Savings: $5,665

IRS per diem rates for transportation workers (2024-2025). CONUS $80/day, OCONUS $86/day. Owner-operators deduct on Schedule C; 80% deductible. This is for estimation only — consult a tax professional.