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:

  1. in commercial, government and institutional accommodation
    1. 32% of the meal total when the three meal allowances are listed in the table below;
    2. 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 40% of actual and reasonable expenses for meals as per subsection 3.4.9.
  2. in private non-commercial accommodation
    1. 20% of the meal total when the three meal allowances are listed in the table below;
    2. 25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 25% of actual and reasonable expenses for meals as per subsection 3.4.9.
  3. 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).
  4. 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.


Ecuador - 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 Guayaquil 18.65 34.80 45.70 99.15 31.73 130.88
C-Day 31-120 Guayaquil 13.99 26.10 34.28 74.36 23.80 98.16
C-Day 121 + Guayaquil 9.33 17.40 22.85 49.58 23.80 73.37
P-Day 1-30 Guayaquil 18.65 34.80 45.70 99.15 19.83 118.98
P-Day 31-120 Guayaquil 13.99 26.10 34.28 74.36 14.87 89.24
P-Day 121 + Guayaquil 9.33 17.40 22.85 49.58 14.87 64.45
C-Day 1-30 Quito 19.05 35.25 45.35 99.65 31.89 131.54
C-Day 31-120 Quito 14.29 26.44 34.01 74.74 23.92 98.65
C-Day 121 + Quito 9.53 17.63 22.68 49.83 23.92 73.74
P-Day 1-30 Quito 19.05 35.25 45.35 99.65 19.93 119.58
P-Day 31-120 Quito 14.29 26.44 34.01 74.74 14.95 89.69
P-Day 121 + Quito 9.53 17.63 22.68 49.83 14.95 64.77
C-Day 1-30 Other 15.24 28.20 36.28 79.72 25.51 105.23
C-Day 31-120 Other 11.43 21.15 27.21 59.79 19.13 78.92
C-Day 121 + Other 7.62 14.10 18.14 39.86 19.13 58.99
P-Day 1-30 Other 15.24 28.20 36.28 79.72 15.94 95.66
P-Day 31-120 Other 11.43 21.15 27.21 59.79 11.96 71.75
P-Day 121 + Other 7.62 14.10 18.14 39.86 11.96 51.82

Egypt - Currency: Egyptian Pound (EGP)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Cairo 580.00 1,075.00 1,495.00 3,150.00 1,008.00 4,158.00
C-Day 31-120 Cairo 435.00 806.25 1,121.25 2,362.50 756.00 3,118.50
C-Day 121 + Cairo 290.00 537.50 747.50 1,575.00 756.00 2,331.00
P-Day 1-30 Cairo 580.00 1,075.00 1,495.00 3,150.00 630.00 3,780.00
P-Day 31-120 Cairo 435.00 806.25 1,121.25 2,362.50 472.50 2,835.00
P-Day 121 + Cairo 290.00 537.50 747.50 1,575.00 472.50 2,047.50
C-Day 1-30 Other 464.00 860.00 1,196.00 2,520.00 806.40 3,326.40
C-Day 31-120 Other 348.00 645.00 897.00 1,890.00 604.80 2,494.80
C-Day 121 + Other 232.00 430.00 598.00 1,260.00 604.80 1,864.80
P-Day 1-30 Other 464.00 860.00 1,196.00 2,520.00 504.00 3,024.00
P-Day 31-120 Other 348.00 645.00 897.00 1,890.00 378.00 2,268.00
P-Day 121 + Other 232.00 430.00 598.00 1,260.00 378.00 1,638.00

El Salvador - 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 San Salvador 15.95 28.50 38.20 82.65 26.45 109.10
C-Day 31-120 San Salvador 11.96 21.38 28.65 61.99 19.84 81.82
C-Day 121 + San Salvador 7.98 14.25 19.10 41.33 19.84 61.16
P-Day 1-30 San Salvador 15.95 28.50 38.20 82.65 16.53 99.18
P-Day 31-120 San Salvador 11.96 21.38 28.65 61.99 12.40 74.39
P-Day 121 + San Salvador 7.98 14.25 19.10 41.33 12.40 53.72

Equatorial Guinea - Currency: CFA Franc BEAC (XAF) 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 Bata 8,800.00 19,150.00 22,250.00 50,200.00 16,064.00 66,264.00
C-Day 31-120 Bata 6,600.00 14,362.50 16,687.50 37,650.00 12,048.00 49,698.00
C-Day 121 + Bata 4,400.00 9,575.00 11,125.00 25,100.00 12,048.00 37,148.00
P-Day 1-30 Bata 8,800.00 19,150.00 22,250.00 50,200.00 10,040.00 60,240.00
P-Day 31-120 Bata 6,600.00 14,362.50 16,687.50 37,650.00 7,530.00 45,180.00
P-Day 121 + Bata 4,400.00 9,575.00 11,125.00 25,100.00 7,530.00 32,630.00

Eritrea - Currency: Eritrea Nakfa (ERN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Asmara 205.50 449.00 548.00 1,202.50 384.80 1,587.30
C-Day 31-120 Asmara 154.13 336.75 411.00 901.88 288.60 1,190.48
C-Day 121 + Asmara 102.75 224.50 274.00 601.25 288.60 889.85
P-Day 1-30 Asmara 205.50 449.00 548.00 1,202.50 240.50 1,443.00
P-Day 31-120 Asmara 154.13 336.75 411.00 901.88 180.38 1,082.25
P-Day 121 + Asmara 102.75 224.50 274.00 601.25 180.38 781.63
C-Day 1-30 Other 164.40 359.20 438.40 962.00 307.84 1,269.84
C-Day 31-120 Other 123.30 269.40 328.80 721.50 230.88 952.38
C-Day 121 + Other 82.20 179.60 219.20 481.00 230.88 711.88
P-Day 1-30 Other 164.40 359.20 438.40 962.00 192.40 1,154.40
P-Day 31-120 Other 123.30 269.40 328.80 721.50 144.30 865.80
P-Day 121 + Other 82.20 179.60 219.20 481.00 144.30 625.30

Estonia - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Tallinn 32.50 54.40 65.55 152.45 48.78 201.23
C-Day 31-120 Tallinn 24.38 40.80 49.16 114.34 36.59 150.93
C-Day 121 + Tallinn 16.25 27.20 32.78 76.23 36.59 112.81
P-Day 1-30 Tallinn 32.50 54.40 65.55 152.45 30.49 182.94
P-Day 31-120 Tallinn 24.38 40.80 49.16 114.34 22.87 137.21
P-Day 121 + Tallinn 16.25 27.20 32.78 76.23 22.87 99.09
C-Day 1-30 Other 26.00 43.52 52.44 121.96 39.03 160.99
C-Day 31-120 Other 19.50 32.64 39.33 91.47 29.27 120.74
C-Day 121 + Other 13.00 21.76 26.22 60.98 29.27 90.25
P-Day 1-30 Other 26.00 43.52 52.44 121.96 24.39 146.35
P-Day 31-120 Other 19.50 32.64 39.33 91.47 18.29 109.76
P-Day 121 + Other 13.00 21.76 26.22 60.98 18.29 79.27

Eswatini (Kingdom of Eswatini) - Currency: Rand (ZAR) 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 Mbabane 324.50 399.50 509.50 1,233.50 394.72 1,628.22
C-Day 31-120 Mbabane 243.38 299.63 382.13 925.13 296.04 1,221.17
C-Day 121 + Mbabane 162.25 199.75 254.75 616.75 296.04 912.79
P-Day 1-30 Mbabane 324.50 399.50 509.50 1,233.50 246.70 1,480.20
P-Day 31-120 Mbabane 243.38 299.63 382.13 925.13 185.03 1,110.15
P-Day 121 + Mbabane 162.25 199.75 254.75 616.75 185.03 801.78

Ethiopia - Currency: Ethiopian Birr (ETB)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Addis Ababa 2,090.00 2,740.00 3,780.00 8,610.00 2,755.20 11,365.20
C-Day 31-120 Addis Ababa 1,567.50 2,055.00 2,835.00 6,457.50 2,066.40 8,523.90
C-Day 121 + Addis Ababa 1,045.00 1,370.00 1,890.00 4,305.00 2,066.40 6,371.40
P-Day 1-30 Addis Ababa 2,090.00 2,740.00 3,780.00 8,610.00 1,722.00 10,332.00
P-Day 31-120 Addis Ababa 1,567.50 2,055.00 2,835.00 6,457.50 1,291.50 7,749.00
P-Day 121 + Addis Ababa 1,045.00 1,370.00 1,890.00 4,305.00 1,291.50 5,596.50
C-Day 1-30 Other 1,672.00 2,192.00 3,024.00 6,888.00 2,204.16 9,092.16
C-Day 31-120 Other 1,254.00 1,644.00 2,268.00 5,166.00 1,653.12 6,819.12
C-Day 121 + Other 836.00 1,096.00 1,512.00 3,444.00 1,653.12 5,097.12
P-Day 1-30 Other 1,672.00 2,192.00 3,024.00 6,888.00 1,377.60 8,265.60
P-Day 31-120 Other 1,254.00 1,644.00 2,268.00 5,166.00 1,033.20 6,199.20
P-Day 121 + Other 836.00 1,096.00 1,512.00 3,444.00 1,033.20 4,477.20