The main truck driver tax deductions are meals and accommodation on overnight trips, protective clothing and its laundry, heavy vehicle permits, compulsory medicals, tools, union fees and the work share of your phone. In every case you must have paid the cost yourself, it must relate directly to your driving work, and you need a record to prove it.
Overnight meals are where most claims go wrong. You can only claim them when you take a mandatory long rest break and sleep away from home for work. Sleeping in your truck’s cab counts, but a long day that ends back at home does not.
This guide follows the ATO’s guide for employee truck drivers. It covers the meal reasonable amounts for 2025-26 and 2026-27, what you can’t claim, and a worked example with the numbers shown.
Key takeaways
- Overnight meals are only claimable when you take a mandatory long rest break and sleep away from home for work, including in your cab.
- You can’t claim accommodation if you sleep in your truck or your employer provides the room.
- Truck driver meal reasonable amounts: $31.15 / $35.55 / $61.30 (breakfast, lunch, dinner) for 2025-26 and $32.25 / $36.80 / $63.45 for 2026-27.
- Reasonable amounts only remove the need for receipts if you received a travel allowance. You still claim what you actually spent.
- Your drivers licence and pre-employment medical are private. A heavy vehicle permit and compulsory medicals in your current job can be claimed.
What can truck drivers claim at a glance?
| Expense | Claimable? | Key condition |
|---|---|---|
| Meals on overnight trips | Yes | Mandatory long rest break and sleeping away from home |
| Meals on day trips or normal shifts | No | Private, even if you get a meal allowance |
| Accommodation | Yes | Not if you sleep in the truck or your employer provides it. Keep receipts |
| Showers on overnight trips | Yes | Keep receipts |
| Sleeping bag and pillows | Yes | Used on mandatory long rest breaks away from home. Work share only |
| Compulsory uniform, hi-vis, steel caps | Yes | Not jeans, t-shirts or runners |
| Laundry of eligible work clothes | Yes | $1 per load, or 50c if mixed with private clothes |
| Drivers licence | No | Getting or renewing it is private |
| Heavy vehicle permit | Yes | Unless your employer pays or reimburses it |
| Medical checks | Partly | Compulsory checks in your current job only, not pre-employment |
| Phone and data | Yes | Work share only. Records needed if you claim over $50 |
| Union fees | Yes | Your income statement can be your evidence |
| Fines, music streaming, seat covers | No | Private or never deductible |
Which truck driver tax deductions does the ATO allow?
The ATO’s 3 golden rules apply to every claim:
- You spent the money yourself and weren’t reimbursed.
- The expense relates directly to earning your income.
- You have a record to prove it, usually a receipt.
If something is used for work and private purposes, you can only claim the work share. The full list sits in the ATO’s truck drivers income and work-related deductions guide. For deductions that apply to most jobs, see our guide to work-related tax deductions.
Clothing and laundry
Conventional clothing such as jeans, t-shirts and runners isn’t deductible, even if your employer tells you to wear it. You can claim:
- Protective items such as steel-capped boots and hi-vis shirts
- A compulsory uniform with your employer’s name or logo
- A non-compulsory uniform your employer has registered on the Register of Approved Occupational Clothing
To wash eligible work clothes you can claim $1 per load, or 50c per load if private clothes are mixed in. If your laundry claim is $150 or less you don’t need receipts, but you must be able to show how you worked it out. Source: ATO truck driver expenses A-D and E-P.
Licences, permits and medicals
- Drivers licence: getting or renewing it is a private cost, even if your job needs it.
- Heavy vehicle permit or special licence condition: the extra cost is deductible unless your employer pays or reimburses it.
- Medicals: compulsory checks your employer requires in your current job, such as an annual vision test, are deductible. A pre-employment medical is not.
Tools, phone, union fees and other costs
- Tools and equipment used for driving work. Items costing $300 or less can be claimed in full in the year you buy them, and dearer items are claimed over their effective life. Work share only.
- Phone and data for work calls on your own phone. If your work use is incidental and you claim $50 or less, you don’t need records.
- Union and professional association fees.
- Logbooks, diaries and pens you buy for work.
- Sunglasses, sunhats and sunscreen if you work in the sun for long periods. Work share only.
- Truck washing, if your employer doesn’t reimburse it.
Own a car you use between depots?
Driving your own car between 2 depots, or between 2 jobs on the same day, can be claimed as a car expense. Trips from home to your regular depot can’t. Our car logbook guide explains the logbook and cents per km methods.
When can truck drivers claim overnight meals and accommodation?
You can claim overnight travel expenses only when your work requires you to both:
- travel for work and take your mandatory long rest break, and
- sleep away from home overnight for work.
If both apply, you can claim meals, accommodation and incidentals such as showers. You can only claim one of each meal type in a 24-hour period, so 2 dinners in one day isn’t allowed.
A same-day run that starts and finishes at your depot is part of a normal working day. Food you buy on that run is private, even if the shift is long. Source: ATO truck driver expenses T-W.
What if you sleep in your truck?
Sleeping in your cab still counts as sleeping away from home, so your meals on that trip can be claimed. What you can’t claim is accommodation, because you haven’t paid for any. The same applies if your employer provides the room or reimburses you.
Watch out: accommodation and showers need receipts
The no-receipt exception never covers a truck driver’s accommodation or incidentals. Keep written evidence for every motel night and every shower you claim. Source: TD 2025/4, paragraph 29.
What are the reasonable amounts for truck driver meals?
Each year the ATO sets reasonable amounts for employee truck drivers’ meals. They apply to all destinations in Australia.
| Meal | 2025-26 (TD 2025/4) | 2026-27 (TD 2026/4) |
|---|---|---|
| Breakfast | $31.15 | $32.25 |
| Lunch | $35.55 | $36.80 |
| Dinner | $61.30 | $63.45 |
| Overtime meal (all employees) | $38.65 | $40.00 |
Three rules trip people up:
- Each meal stands alone. You can’t add them into one daily amount or move what you didn’t spend on breakfast across to dinner.
- You claim what you spent, not the reasonable amount.
- The receipt exception needs an allowance. If your employer didn’t pay you a travel allowance for the meals, you need receipts for all of them.
Even within the reasonable amounts, the ATO can ask you to show that you travelled (your work diary), received the allowance, declared it as income, and how you worked out what you spent. Sources: TD 2025/4 and TD 2026/4. For allowances more generally, see our guides to ATO meal allowances and overnight travel allowance rules.
Do you have to declare the travel allowance?
Usually yes. You can leave it out only if all 3 apply: it isn’t on your income statement, it doesn’t exceed the reasonable amount, and you spent all of it on deductible travel costs. If you leave it out, you can’t claim those costs either.
Worked example: what can Daniel claim?
The facts
- Daniel is an employee long-haul driver based in Truganina. He runs Melbourne to Sydney and back.
- He made 45 trips in the year. On each one he took his mandatory long rest break and slept in his cab.
- His employer paid a travel allowance of $100 per trip, shown on his income statement. He declares 45 x $100 = $4,500 as income.
- On a typical trip he spends $25 on breakfast, $30 on lunch and $65 on dinner, plus a $5 shower.
2025-26 reasonable amounts
| Meal | Daniel spends | Reasonable amount | Receipts needed? |
|---|---|---|---|
| Breakfast | $25.00 | $31.15 | No |
| Lunch | $30.00 | $35.55 | No |
| Dinner | $65.00 | $61.30 | Yes, $65 is over the amount |
- Meals per trip: $25 + $30 + $65 = $120
- Meals for the year: 45 x $120 = $5,400
- Showers: 45 x $5 = $225 (receipts always needed)
- Total deduction: $5,400 + $225 = $5,625
Daniel’s $6.15 of unused breakfast amount ($31.15 – $25.00) can’t be moved across to cover his dinner.
2026-27 reasonable amounts
| Meal | Daniel spends | Reasonable amount | Receipts needed? |
|---|---|---|---|
| Breakfast | $25.00 | $32.25 | No |
| Lunch | $30.00 | $36.80 | No |
| Dinner | $65.00 | $63.45 | Yes, $65 is still over the amount |
If his spending doesn’t change, his deduction is the same: 45 x $120 = $5,400 for meals, plus $225 for showers, a total of $5,625. If his dinner cost $63 instead, it would be over the 2025-26 amount ($61.30) but under the 2026-27 amount ($63.45), so he would no longer need dinner receipts in 2026-27.
The result
Higher reasonable amounts don’t raise Daniel’s deduction. They only change which meals need receipts. His claim is always what he actually spent.
What can’t truck drivers claim?
- Meals on day trips or during a normal shift, even with a meal allowance
- Accommodation when you sleep in your truck or your employer provides it
- Getting or renewing your ordinary drivers licence
- Pre-employment medicals
- Fines and penalties, such as an overloading fine
- Music streaming, audio books, podcasts and seat covers
- Conventional clothing like jeans, t-shirts and runners
- Anything your employer paid for or reimbursed
For a broader list across all jobs, see what you can claim on tax.
What records should truck drivers keep?
- Your work diary, which shows trips, rest breaks and when you ate
- Receipts for accommodation, showers and any meal over the reasonable amount
- Income statement showing travel and overtime meal allowances and union fees
- Bank records showing you paid for meals yourself
- Notes on how you worked out work-use percentages for your phone and tools
The myDeductions tool in the ATO app can store these records through the year. Our guide to claiming deductions without receipts explains what the ATO still expects when you don’t need a receipt.
Tip for owner-drivers
The ATO’s truck driver guide is written for employees. If you run your own truck as a sole trader, your truck costs are business expenses with different rules. Our sole trader accounting team can set this up properly.
FAQ about truck driver tax deductions
Can truck drivers claim meals if they sleep in the truck?
Yes, if you took a mandatory long rest break and slept away from home for work. Sleeping in your cab counts for meals. You can’t claim accommodation, because you didn’t pay for any.
What are the ATO truck driver meal reasonable amounts?
For 2025-26 they are $31.15 for breakfast, $35.55 for lunch and $61.30 for dinner. For 2026-27 they are $32.25, $36.80 and $63.45. Each meal is separate and can’t be combined into a daily amount.
Do truck drivers need receipts for meals?
Not if you received a travel allowance and spent no more than the reasonable amount for that meal. You still claim what you actually spent and must be able to explain it. Without an allowance, or above the amount, you need receipts.
Can I claim my truck licence on tax?
You can’t claim the cost of getting or renewing your drivers licence. You can claim the extra cost of a heavy vehicle permit or special licence condition you need for work, unless your employer pays or reimburses it.
Can truck drivers claim meals on a day trip?
No. Food bought during a normal working day is private, even on a long shift or if you receive a meal allowance. Meals are only claimable on overnight trips with a mandatory long rest break.
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Talk to a registered tax agent
Want a second set of eyes on your travel and meal claims? Speak with a registered tax agent at Nanak Accountants & Associates on 1300 626 258, or book a consultation with our team. We prepare individual tax returns for drivers across Australia, and you can get a rough idea of your result with our tax refund calculator.
This article is general information only and is not personal financial or tax advice. Information checked against ATO and ATO legal database sources on 2 October 2026.
