Travel Directive, Appendix D - Allowances - Module 4
Effective Date: July 1, 2026
Private non-commercial accommodation
Meals
Incidental expenses
Private non-commercial accommodation allowance: 50 Canadian dollars (CAD) worldwide, except for the United States of America, which is paid in US dollars (USD). The private non-commercial accommodation allowance is reduced to 50% from the 121st day onward.
Incidental expense allowances shall be paid at the following rates:
in commercial, government and institutional accommodation
32% of the meal total when the three meal allowances are listed in the table below;
40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
40% of actual and reasonable expenses for meals as per subsection 3.4.9.
in private non-commercial accommodation
20% of the meal total when the three meal allowances are listed in the table below;
25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
25% of actual and reasonable expenses for meals as per subsection 3.4.9.
for the United States of America (Outside the Continental USA ONLY), the meals and incidental allowances reflect the amounts published in Appendix C, under Canada & USA, which is paid in US dollars (USD).
for all locations indicating an asterisk (*) for all three meals (denoting reasonable and justifiable expenses, receipts required), the incidental allowance reflects the amount published in Appendix C, under Canada & USA, paid in Canadian dollars (CAD).
Seventy-five percent (75%) of the meal and incidental allowances as specified in Appendix C and/or D, as applicable, shall be paid starting on the 31st consecutive calendar day and fifty percent (50%) of the meal allowance on the 121st consecutive calendar day of travel status at the same location when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.
Table Legend
C = Commercial Accommodation
P = Non-commercial Accommodation
* = Reasonable and justifiable expenses. Receipts required.
Bahamas - Currency: US Dollar (USD) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Nassau
40.75
61.45
81.65
183.85
58.83
242.68
C-Day 31-120
Nassau
30.56
46.09
61.24
137.89
44.12
182.01
C-Day 121 +
Nassau
20.38
30.73
40.83
91.93
44.12
136.05
P-Day 1-30
Nassau
40.75
61.45
81.65
183.85
36.77
220.62
P-Day 31-120
Nassau
30.56
46.09
61.24
137.89
27.58
165.47
P-Day 121 +
Nassau
20.38
30.73
40.83
91.93
27.58
119.50
Bahrain - Currency: Bahraini Dinar (BHD) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Manama
10.85
19.80
25.10
55.75
17.84
73.59
C-Day 31-120
Manama
8.14
14.85
18.83
41.81
13.38
55.19
C-Day 121 +
Manama
5.43
9.90
12.55
27.88
13.38
41.26
P-Day 1-30
Manama
10.85
19.80
25.10
55.75
11.15
66.90
P-Day 31-120
Manama
8.14
14.85
18.83
41.81
8.36
50.18
P-Day 121 +
Manama
5.43
9.90
12.55
27.88
8.36
36.24
Bangladesh - Currency: Bangladesh Taka (BDT)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Dhaka
3,480.00
7,590.00
10,010.00
21,080.00
6,745.60
27,825.60
C-Day 31-120
Dhaka
2,610.00
5,692.50
7,507.50
15,810.00
5,059.20
20,869.20
C-Day 121 +
Dhaka
1,740.00
3,795.00
5,005.00
10,540.00
5,059.20
15,599.20
P-Day 1-30
Dhaka
3,480.00
7,590.00
10,010.00
21,080.00
4,216.00
25,296.00
P-Day 31-120
Dhaka
2,610.00
5,692.50
7,507.50
15,810.00
3,162.00
18,972.00
P-Day 121 +
Dhaka
1,740.00
3,795.00
5,005.00
10,540.00
3,162.00
13,702.00
C-Day 1-30
Other
2,784.00
6,072.00
8,008.00
16,864.00
5,396.48
22,260.48
C-Day 31-120
Other
2,088.00
4,554.00
6,006.00
12,648.00
4,047.36
16,695.36
C-Day 121 +
Other
1,392.00
3,036.00
4,004.00
8,432.00
4,047.36
12,479.36
P-Day 1-30
Other
2,784.00
6,072.00
8,008.00
16,864.00
3,372.80
20,236.80
P-Day 31-120
Other
2,088.00
4,554.00
6,006.00
12,648.00
2,529.60
15,177.60
P-Day 121 +
Other
1,392.00
3,036.00
4,004.00
8,432.00
2,529.60
10,961.60
Barbados - Currency: Barbados Dollar (BBD) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Bridgetown
49.00
111.50
152.50
313.00
100.16
413.16
C-Day 31-120
Bridgetown
36.75
83.63
114.38
234.75
75.12
309.87
C-Day 121 +
Bridgetown
24.50
55.75
76.25
156.50
75.12
231.62
P-Day 1-30
Bridgetown
49.00
111.50
152.50
313.00
62.60
375.60
P-Day 31-120
Bridgetown
36.75
83.63
114.38
234.75
46.95
281.70
P-Day 121 +
Bridgetown
24.50
55.75
76.25
156.50
46.95
203.45
Belarus - Currency: Belarusian Ruble (BYN) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Minsk
*
*
*
*
25.00
CAD
*
C-Day 31-120
Minsk
*
*
*
*
18.75
CAD
*
C-Day 121 +
Minsk
*
*
*
*
18.75
CAD
*
P-Day 1-30
Minsk
*
*
*
*
25.00
CAD
*
P-Day 31-120
Minsk
*
*
*
*
18.75
CAD
*
P-Day 121 +
Minsk
*
*
*
*
18.75
CAD
*
Belgium - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Brussels
26.90
40.80
51.15
118.85
38.03
156.88
C-Day 31-120
Brussels
20.18
30.60
38.36
89.14
28.52
117.66
C-Day 121 +
Brussels
13.45
20.40
25.58
59.43
28.52
87.95
P-Day 1-30
Brussels
26.90
40.80
51.15
118.85
23.77
142.62
P-Day 31-120
Brussels
20.18
30.60
38.36
89.14
17.83
106.97
P-Day 121 +
Brussels
13.45
20.40
25.58
59.43
17.83
77.25
C-Day 1-30
Other
21.52
32.64
40.92
95.08
30.43
125.51
C-Day 31-120
Other
16.14
24.48
30.69
71.31
22.82
94.13
C-Day 121 +
Other
10.76
16.32
20.46
47.54
22.82
70.36
P-Day 1-30
Other
21.52
32.64
40.92
95.08
19.02
114.10
P-Day 31-120
Other
16.14
24.48
30.69
71.31
14.26
85.57
P-Day 121 +
Other
10.76
16.32
20.46
47.54
14.26
61.80
Belize - Currency: Belize Dollar (BZD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Belize City
43.70
75.30
96.75
215.75
69.04
284.79
C-Day 31-120
Belize City
32.78
56.48
72.56
161.81
51.78
213.59
C-Day 121 +
Belize City
21.85
37.65
48.38
107.88
51.78
159.66
P-Day 1-30
Belize City
43.70
75.30
96.75
215.75
43.15
258.90
P-Day 31-120
Belize City
32.78
56.48
72.56
161.81
32.36
194.18
P-Day 121 +
Belize City
21.85
37.65
48.38
107.88
32.36
140.24
C-Day 1-30
Other
34.96
60.24
77.40
172.60
55.23
227.83
C-Day 31-120
Other
26.22
45.18
58.05
129.45
41.42
170.87
C-Day 121 +
Other
17.48
30.12
38.70
86.30
41.42
127.72
P-Day 1-30
Other
34.96
60.24
77.40
172.60
34.52
207.12
P-Day 31-120
Other
26.22
45.18
58.05
129.45
25.89
155.34
P-Day 121 +
Other
17.48
30.12
38.70
86.30
25.89
112.19
Benin - Currency: CFA Franc BCEAO (XOF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Cotonou
10,600.00
16,700.00
20,850.00
48,150.00
15,408.00
63,558.00
C-Day 31-120
Cotonou
7,950.00
12,525.00
15,637.50
36,112.50
11,556.00
47,668.50
C-Day 121 +
Cotonou
5,300.00
8,350.00
10,425.00
24,075.00
11,556.00
35,631.00
P-Day 1-30
Cotonou
10,600.00
16,700.00
20,850.00
48,150.00
9,630.00
57,780.00
P-Day 31-120
Cotonou
7,950.00
12,525.00
15,637.50
36,112.50
7,222.50
43,335.00
P-Day 121 +
Cotonou
5,300.00
8,350.00
10,425.00
24,075.00
7,222.50
31,297.50
C-Day 1-30
Other
8,480.00
13,360.00
16,680.00
38,520.00
12,326.40
50,846.40
C-Day 31-120
Other
6,360.00
10,020.00
12,510.00
28,890.00
9,244.80
38,134.80
C-Day 121 +
Other
4,240.00
6,680.00
8,340.00
19,260.00
9,244.80
28,504.80
P-Day 1-30
Other
8,480.00
13,360.00
16,680.00
38,520.00
7,704.00
46,224.00
P-Day 31-120
Other
6,360.00
10,020.00
12,510.00
28,890.00
5,778.00
34,668.00
P-Day 121 +
Other
4,240.00
6,680.00
8,340.00
19,260.00
5,778.00
25,038.00
Bermuda - Currency: US Dollar (USD) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Hamilton
38.15
72.60
101.35
212.10
67.87
279.97
C-Day 31-120
Hamilton
28.61
54.45
76.01
159.08
50.90
209.98
C-Day 121 +
Hamilton
19.08
36.30
50.68
106.05
50.90
156.95
P-Day 1-30
Hamilton
38.15
72.60
101.35
212.10
42.42
254.52
P-Day 31-120
Hamilton
28.61
54.45
76.01
159.08
31.82
190.89
P-Day 121 +
Hamilton
19.08
36.30
50.68
106.05
31.82
137.87
Bhutan - Currency: Bhutan Ngultrum (BTN) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Thimphu
2,405.00
2,545.00
3,515.00
8,465.00
2,708.80
11,173.80
C-Day 31-120
Thimphu
1,803.75
1,908.75
2,636.25
6,348.75
2,031.60
8,380.35
C-Day 121 +
Thimphu
1,202.50
1,272.50
1,757.50
4,232.50
2,031.60
6,264.10
P-Day 1-30
Thimphu
2,405.00
2,545.00
3,515.00
8,465.00
1,693.00
10,158.00
P-Day 31-120
Thimphu
1,803.75
1,908.75
2,636.25
6,348.75
1,269.75
7,618.50
P-Day 121 +
Thimphu
1,202.50
1,272.50
1,757.50
4,232.50
1,269.75
5,502.25
Bolivia - Currency: US Dollar (USD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
La Paz
14.75
34.80
43.70
93.25
29.84
123.09
C-Day 31-120
La Paz
11.06
26.10
32.78
69.94
22.38
92.32
C-Day 121 +
La Paz
7.38
17.40
21.85
46.63
22.38
69.01
P-Day 1-30
La Paz
14.75
34.80
43.70
93.25
18.65
111.90
P-Day 31-120
La Paz
11.06
26.10
32.78
69.94
13.99
83.93
P-Day 121 +
La Paz
7.38
17.40
21.85
46.63
13.99
60.61
C-Day 1-30
Santa Cruz
17.10
39.20
46.50
102.80
32.90
135.70
C-Day 31-120
Santa Cruz
12.83
29.40
34.88
77.10
24.67
101.77
C-Day 121 +
Santa Cruz
8.55
19.60
23.25
51.40
24.67
76.07
P-Day 1-30
Santa Cruz
17.10
39.20
46.50
102.80
20.56
123.36
P-Day 31-120
Santa Cruz
12.83
29.40
34.88
77.10
15.42
92.52
P-Day 121 +
Santa Cruz
8.55
19.60
23.25
51.40
15.42
66.82
C-Day 1-30
Other
11.80
27.84
34.96
74.60
23.87
98.47
C-Day 31-120
Other
8.85
20.88
26.22
55.95
17.90
73.85
C-Day 121 +
Other
5.90
13.92
17.48
37.30
17.90
55.20
P-Day 1-30
Other
11.80
27.84
34.96
74.60
14.92
89.52
P-Day 31-120
Other
8.85
20.88
26.22
55.95
11.19
67.14
P-Day 121 +
Other
5.90
13.92
17.48
37.30
11.19
48.49
Bonaire (Kingdom of the Netherlands) - Currency: US Dollar (USD) NOTE: One Rate for Country
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Kralendijk
26.95
51.85
68.30
147.10
47.07
194.17
C-Day 31-120
Kralendijk
20.21
38.89
51.23
110.33
35.30
145.63
C-Day 121 +
Kralendijk
13.48
25.93
34.15
73.55
35.30
108.85
P-Day 1-30
Kralendijk
26.95
51.85
68.30
147.10
29.42
176.52
P-Day 31-120
Kralendijk
20.21
38.89
51.23
110.33
22.07
132.39
P-Day 121 +
Kralendijk
13.48
25.93
34.15
73.55
22.07
95.62
Bosnia and Herzegovina - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Sarajevo
13.15
23.55
32.65
69.35
22.19
91.54
C-Day 31-120
Sarajevo
9.86
17.66
24.49
52.01
16.64
68.66
C-Day 121 +
Sarajevo
6.58
11.78
16.33
34.68
16.64
51.32
P-Day 1-30
Sarajevo
13.15
23.55
32.65
69.35
13.87
83.22
P-Day 31-120
Sarajevo
9.86
17.66
24.49
52.01
10.40
62.42
P-Day 121 +
Sarajevo
6.58
11.78
16.33
34.68
10.40
45.08
C-Day 1-30
Other
10.52
18.84
26.12
55.48
17.75
73.23
C-Day 31-120
Other
7.89
14.13
19.59
41.61
13.32
54.93
C-Day 121 +
Other
5.26
9.42
13.06
27.74
13.32
41.06
P-Day 1-30
Other
10.52
18.84
26.12
55.48
11.10
66.58
P-Day 31-120
Other
7.89
14.13
19.59
41.61
8.32
49.93
P-Day 121 +
Other
5.26
9.42
13.06
27.74
8.32
36.06
Botswana - Currency: Botswana Pula (BWP)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Gaborone
192.00
322.50
464.00
978.50
313.12
1,291.62
C-Day 31-120
Gaborone
144.00
241.88
348.00
733.88
234.84
968.72
C-Day 121 +
Gaborone
96.00
161.25
232.00
489.25
234.84
724.09
P-Day 1-30
Gaborone
192.00
322.50
464.00
978.50
195.70
1,174.20
P-Day 31-120
Gaborone
144.00
241.88
348.00
733.88
146.78
880.65
P-Day 121 +
Gaborone
96.00
161.25
232.00
489.25
146.78
636.03
C-Day 1-30
Other
153.60
258.00
371.20
782.80
250.50
1,033.30
C-Day 31-120
Other
115.20
193.50
278.40
587.10
187.87
774.97
C-Day 121 +
Other
76.80
129.00
185.60
391.40
187.87
579.27
P-Day 1-30
Other
153.60
258.00
371.20
782.80
156.56
939.36
P-Day 31-120
Other
115.20
193.50
278.40
587.10
117.42
704.52
P-Day 121 +
Other
76.80
129.00
185.60
391.40
117.42
508.82
Brazil - Currency: Real (BRL)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Brasilia
76.00
144.50
192.00
412.50
132.00
544.50
C-Day 31-120
Brasilia
57.00
108.38
144.00
309.38
99.00
408.38
C-Day 121 +
Brasilia
38.00
72.25
96.00
206.25
99.00
305.25
P-Day 1-30
Brasilia
76.00
144.50
192.00
412.50
82.50
495.00
P-Day 31-120
Brasilia
57.00
108.38
144.00
309.38
61.88
371.25
P-Day 121 +
Brasilia
38.00
72.25
96.00
206.25
61.88
268.13
C-Day 1-30
Rio de Janeiro
97.50
190.50
282.00
570.00
182.40
752.40
C-Day 31-120
Rio de Janeiro
73.13
142.88
211.50
427.50
136.80
564.30
C-Day 121 +
Rio de Janeiro
48.75
95.25
141.00
285.00
136.80
421.80
P-Day 1-30
Rio de Janeiro
97.50
190.50
282.00
570.00
114.00
684.00
P-Day 31-120
Rio de Janeiro
73.13
142.88
211.50
427.50
85.50
513.00
P-Day 121 +
Rio de Janeiro
48.75
95.25
141.00
285.00
85.50
370.50
C-Day 1-30
Sao Paulo
106.50
161.00
228.50
496.00
158.72
654.72
C-Day 31-120
Sao Paulo
79.88
120.75
171.38
372.00
119.04
491.04
C-Day 121 +
Sao Paulo
53.25
80.50
114.25
248.00
119.04
367.04
P-Day 1-30
Sao Paulo
106.50
161.00
228.50
496.00
99.20
595.20
P-Day 31-120
Sao Paulo
79.88
120.75
171.38
372.00
74.40
446.40
P-Day 121 +
Sao Paulo
53.25
80.50
114.25
248.00
74.40
322.40
C-Day 1-30
Other
60.80
115.60
153.60
330.00
105.60
435.60
C-Day 31-120
Other
45.60
86.70
115.20
247.50
79.20
326.70
C-Day 121 +
Other
30.40
57.80
76.80
165.00
79.20
244.20
P-Day 1-30
Other
60.80
115.60
153.60
330.00
66.00
396.00
P-Day 31-120
Other
45.60
86.70
115.20
247.50
49.50
297.00
P-Day 121 +
Other
30.40
57.80
76.80
165.00
49.50
214.50
Brunei Darussalam - Currency: Brunei Dollar (BND) NOTE: One Rate for Country
