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.
Gabon - Currency: CFA Franc BEAC (XAF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Libreville
*
*
*
*
25.00
CAD
*
C-Day 31-120
Libreville
*
*
*
*
18.75
CAD
*
C-Day 121 +
Libreville
*
*
*
*
18.75
CAD
*
P-Day 1-30
Libreville
*
*
*
*
25.00
CAD
*
P-Day 31-120
Libreville
*
*
*
*
18.75
CAD
*
P-Day 121 +
Libreville
*
*
*
*
18.75
CAD
*
C-Day 1-30
Other
*
*
*
*
25.00
CAD
*
C-Day 31-120
Other
*
*
*
*
18.75
CAD
*
C-Day 121 +
Other
*
*
*
*
18.75
CAD
*
P-Day 1-30
Other
*
*
*
*
25.00
CAD
*
P-Day 31-120
Other
*
*
*
*
18.75
CAD
*
P-Day 121 +
Other
*
*
*
*
18.75
CAD
*
Gambia (The) - Currency: Dalasi (GMD) 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
Banjul
*
1,930.00
2,405.00
4,335.00
1,734.00
6,069.00
C-Day 31-120
Banjul
*
1,447.50
1,803.75
3,251.25
1,300.50
4,551.75
C-Day 121 +
Banjul
*
965.00
1,202.50
2,167.50
1,300.50
3,468.00
P-Day 1-30
Banjul
*
1,930.00
2,405.00
4,335.00
1,083.75
5,418.75
P-Day 31-120
Banjul
*
1,447.50
1,803.75
3,251.25
812.81
4,064.06
P-Day 121 +
Banjul
*
965.00
1,202.50
2,167.50
812.81
2,980.31
Georgia - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tbilisi
21.80
21.70
33.55
77.05
24.66
101.71
C-Day 31-120
Tbilisi
16.35
16.28
25.16
57.79
18.49
76.28
C-Day 121 +
Tbilisi
10.90
10.85
16.78
38.53
18.49
57.02
P-Day 1-30
Tbilisi
21.80
21.70
33.55
77.05
15.41
92.46
P-Day 31-120
Tbilisi
16.35
16.28
25.16
57.79
11.56
69.35
P-Day 121 +
Tbilisi
10.90
10.85
16.78
38.53
11.56
50.08
C-Day 1-30
Other
17.44
17.36
26.84
61.64
19.72
81.36
C-Day 31-120
Other
13.08
13.02
20.13
46.23
14.79
61.02
C-Day 121 +
Other
8.72
8.68
13.42
30.82
14.79
45.61
P-Day 1-30
Other
17.44
17.36
26.84
61.64
12.33
73.97
P-Day 31-120
Other
13.08
13.02
20.13
46.23
9.25
55.48
P-Day 121 +
Other
8.72
8.68
13.42
30.82
9.25
40.07
Germany - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Berlin
28.65
44.35
60.45
133.45
42.70
176.15
C-Day 31-120
Berlin
21.49
33.26
45.34
100.09
32.03
132.12
C-Day 121 +
Berlin
14.33
22.18
30.23
66.73
32.03
98.75
P-Day 1-30
Berlin
28.65
44.35
60.45
133.45
26.69
160.14
P-Day 31-120
Berlin
21.49
33.26
45.34
100.09
20.02
120.11
P-Day 121 +
Berlin
14.33
22.18
30.23
66.73
20.02
86.74
C-Day 1-30
Düsseldorf
25.25
48.25
59.85
133.35
42.67
176.02
C-Day 31-120
Düsseldorf
18.94
36.19
44.89
100.01
32.00
132.02
C-Day 121 +
Düsseldorf
12.63
24.13
29.93
66.68
32.00
98.68
P-Day 1-30
Düsseldorf
25.25
48.25
59.85
133.35
26.67
160.02
P-Day 31-120
Düsseldorf
18.94
36.19
44.89
100.01
20.00
120.02
P-Day 121 +
Düsseldorf
12.63
24.13
29.93
66.68
20.00
86.68
C-Day 1-30
Frankfurt
30.65
46.70
60.60
137.95
44.14
182.09
C-Day 31-120
Frankfurt
22.99
35.03
45.45
103.46
33.11
136.57
C-Day 121 +
Frankfurt
15.33
23.35
30.30
68.98
33.11
102.08
P-Day 1-30
Frankfurt
30.65
46.70
60.60
137.95
27.59
165.54
P-Day 31-120
Frankfurt
22.99
35.03
45.45
103.46
20.69
124.16
P-Day 121 +
Frankfurt
15.33
23.35
30.30
68.98
20.69
89.67
C-Day 1-30
Hamburg
25.05
43.90
53.25
122.20
39.10
161.30
C-Day 31-120
Hamburg
18.79
32.93
39.94
91.65
29.33
120.98
C-Day 121 +
Hamburg
12.53
21.95
26.63
61.10
29.33
90.43
P-Day 1-30
Hamburg
25.05
43.90
53.25
122.20
24.44
146.64
P-Day 31-120
Hamburg
18.79
32.93
39.94
91.65
18.33
109.98
P-Day 121 +
Hamburg
12.53
21.95
26.63
61.10
18.33
79.43
C-Day 1-30
Munich
30.20
46.90
60.45
137.55
44.02
181.57
C-Day 31-120
Munich
22.65
35.18
45.34
103.16
33.01
136.17
C-Day 121 +
Munich
15.10
23.45
30.23
68.78
33.01
101.79
P-Day 1-30
Munich
30.20
46.90
60.45
137.55
27.51
165.06
P-Day 31-120
Munich
22.65
35.18
45.34
103.16
20.63
123.80
P-Day 121 +
Munich
15.10
23.45
30.23
68.78
20.63
89.41
C-Day 1-30
Other
22.92
35.48
48.36
106.76
34.16
140.92
C-Day 31-120
Other
17.19
26.61
36.27
80.07
25.62
105.69
C-Day 121 +
Other
11.46
17.74
24.18
53.38
25.62
79.00
P-Day 1-30
Other
22.92
35.48
48.36
106.76
21.35
128.11
P-Day 31-120
Other
17.19
26.61
36.27
80.07
16.01
96.08
P-Day 121 +
Other
11.46
17.74
24.18
53.38
16.01
69.39
Ghana - Currency: Cedi (GHS)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Accra
273.00
485.00
638.50
1,396.50
446.88
1,843.38
C-Day 31-120
Accra
204.75
363.75
478.88
1,047.38
335.16
1,382.54
C-Day 121 +
Accra
136.50
242.50
319.25
698.25
335.16
1,033.41
P-Day 1-30
Accra
273.00
485.00
638.50
1,396.50
279.30
1,675.80
P-Day 31-120
Accra
204.75
363.75
478.88
1,047.38
209.48
1,256.85
P-Day 121 +
Accra
136.50
242.50
319.25
698.25
209.48
907.73
C-Day 1-30
Other
218.40
388.00
510.80
1,117.20
357.50
1,474.70
C-Day 31-120
Other
163.80
291.00
383.10
837.90
268.13
1,106.03
C-Day 121 +
Other
109.20
194.00
255.40
558.60
268.13
826.73
P-Day 1-30
Other
218.40
388.00
510.80
1,117.20
223.44
1,340.64
P-Day 31-120
Other
163.80
291.00
383.10
837.90
167.58
1,005.48
P-Day 121 +
Other
109.20
194.00
255.40
558.60
167.58
726.18
Gibraltar - Currency: Gibraltar Pound (GIP) 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
Gibraltar
*
*
*
*
25.00
CAD
*
C-Day 31-120
Gibraltar
*
*
*
*
18.75
CAD
*
C-Day 121 +
Gibraltar
*
*
*
*
18.75
CAD
*
P-Day 1-30
Gibraltar
*
*
*
*
25.00
CAD
*
P-Day 31-120
Gibraltar
*
*
*
*
18.75
CAD
*
P-Day 121 +
Gibraltar
*
*
*
*
18.75
CAD
*
Greece - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Athens
22.60
39.55
49.70
111.85
35.79
147.64
C-Day 31-120
Athens
16.95
29.66
37.28
83.89
26.84
110.73
C-Day 121 +
Athens
11.30
19.78
24.85
55.93
26.84
82.77
P-Day 1-30
Athens
22.60
39.55
49.70
111.85
22.37
134.22
P-Day 31-120
Athens
16.95
29.66
37.28
83.89
16.78
100.67
P-Day 121 +
Athens
11.30
19.78
24.85
55.93
16.78
72.70
C-Day 1-30
Other
18.08
31.64
39.76
89.48
28.63
118.11
C-Day 31-120
Other
13.56
23.73
29.82
67.11
21.48
88.59
C-Day 121 +
Other
9.04
15.82
19.88
44.74
21.48
66.22
P-Day 1-30
Other
18.08
31.64
39.76
89.48
17.90
107.38
P-Day 31-120
Other
13.56
23.73
29.82
67.11
13.42
80.53
P-Day 121 +
Other
9.04
15.82
19.88
44.74
13.42
58.16
Greenland - Currency: Danish Krone (DKK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Nuuk
201.50
415.00
547.50
1,164.00
372.48
1,536.48
C-Day 31-120
Nuuk
151.13
311.25
410.63
873.00
279.36
1,152.36
C-Day 121 +
Nuuk
100.75
207.50
273.75
582.00
279.36
861.36
P-Day 1-30
Nuuk
201.50
415.00
547.50
1,164.00
232.80
1,396.80
P-Day 31-120
Nuuk
151.13
311.25
410.63
873.00
174.60
1,047.60
P-Day 121 +
Nuuk
100.75
207.50
273.75
582.00
174.60
756.60
C-Day 1-30
Other
161.20
332.00
438.00
931.20
297.98
1,229.18
C-Day 31-120
Other
120.90
249.00
328.50
698.40
223.49
921.89
C-Day 121 +
Other
80.60
166.00
219.00
465.60
223.49
689.09
P-Day 1-30
Other
161.20
332.00
438.00
931.20
186.24
1,117.44
P-Day 31-120
Other
120.90
249.00
328.50
698.40
139.68
838.08
P-Day 121 +
Other
80.60
166.00
219.00
465.60
139.68
605.28
Grenada - Currency: East Caribbean Dollar (XCD) 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
Saint George's
86.00
174.00
218.00
478.00
152.96
630.96
C-Day 31-120
Saint George's
64.50
130.50
163.50
358.50
114.72
473.22
C-Day 121 +
Saint George's
43.00
87.00
109.00
239.00
114.72
353.72
P-Day 1-30
Saint George's
86.00
174.00
218.00
478.00
95.60
573.60
P-Day 31-120
Saint George's
64.50
130.50
163.50
358.50
71.70
430.20
P-Day 121 +
Saint George's
43.00
87.00
109.00
239.00
71.70
310.70
Guadeloupe - Currency: Euro (EUR) 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
Basse-Terre
*
*
*
*
25.00
CAD
*
C-Day 31-120
Basse-Terre
*
*
*
*
18.75
CAD
*
C-Day 121 +
Basse-Terre
*
*
*
*
18.75
CAD
*
P-Day 1-30
Basse-Terre
*
*
*
*
25.00
CAD
*
P-Day 31-120
Basse-Terre
*
*
*
*
18.75
CAD
*
P-Day 121 +
Basse-Terre
*
*
*
*
18.75
CAD
*
Guam - United States of America (Outside the Continental USA ONLY)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Outside Continental USA
29.50
30.05
61.70
121.25
25.00
146.25
C-Day 31-120
Outside Continental USA
22.15
22.55
46.30
91.00
18.75
109.75
C-Day 121 +
Outside Continental USA
14.75
15.05
30.85
60.65
18.75
79.40
P-Day 1-30
Outside Continental USA
29.50
30.05
61.70
121.25
25.00
146.25
P-Day 31-120
Outside Continental USA
22.15
22.55
46.30
91.00
18.75
109.75
P-Day 121 +
Outside Continental USA
14.75
15.05
30.85
60.65
18.75
79.40
Guatemala - Currency: Guatemala Quetzal (GTQ)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Antigua Guatemala
140.00
290.50
358.00
788.50
252.32
1,040.82
C-Day 31-120
Antigua Guatemala
105.00
217.88
268.50
591.38
189.24
780.62
C-Day 121 +
Antigua Guatemala
70.00
145.25
179.00
394.25
189.24
583.49
P-Day 1-30
Antigua Guatemala
140.00
290.50
358.00
788.50
157.70
946.20
P-Day 31-120
Antigua Guatemala
105.00
217.88
268.50
591.38
118.28
709.65
P-Day 121 +
Antigua Guatemala
70.00
145.25
179.00
394.25
118.28
512.53
C-Day 1-30
Guatemala City
163.50
301.00
388.00
852.50
272.80
1,125.30
C-Day 31-120
Guatemala City
122.63
225.75
291.00
639.38
204.60
843.98
C-Day 121 +
Guatemala City
81.75
150.50
194.00
426.25
204.60
630.85
P-Day 1-30
Guatemala City
163.50
301.00
388.00
852.50
170.50
1,023.00
P-Day 31-120
Guatemala City
122.63
225.75
291.00
639.38
127.88
767.25
P-Day 121 +
Guatemala City
81.75
150.50
194.00
426.25
127.88
554.13
C-Day 1-30
Other
130.80
240.80
310.40
682.00
218.24
900.24
C-Day 31-120
Other
98.10
180.60
232.80
511.50
163.68
675.18
C-Day 121 +
Other
65.40
120.40
155.20
341.00
163.68
504.68
P-Day 1-30
Other
130.80
240.80
310.40
682.00
136.40
818.40
P-Day 31-120
Other
98.10
180.60
232.80
511.50
102.30
613.80
P-Day 121 +
Other
65.40
120.40
155.20
341.00
102.30
443.30
Guinea - Currency: Guinea Franc (GNF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Conakry
153,500.00
348,500.00
440,500.00
942,500.00
301,600.00
1,244,100.00
C-Day 31-120
Conakry
115,125.00
261,375.00
330,375.00
706,875.00
226,200.00
933,075.00
C-Day 121 +
Conakry
76,750.00
174,250.00
220,250.00
471,250.00
226,200.00
697,450.00
P-Day 1-30
Conakry
153,500.00
348,500.00
440,500.00
942,500.00
188,500.00
1,131,000.00
P-Day 31-120
Conakry
115,125.00
261,375.00
330,375.00
706,875.00
141,375.00
848,250.00
P-Day 121 +
Conakry
76,750.00
174,250.00
220,250.00
471,250.00
141,375.00
612,625.00
C-Day 1-30
Other
122,800.00
278,800.00
352,400.00
754,000.00
241,280.00
995,280.00
C-Day 31-120
Other
92,100.00
209,100.00
264,300.00
565,500.00
180,960.00
746,460.00
C-Day 121 +
Other
61,400.00
139,400.00
176,200.00
377,000.00
180,960.00
557,960.00
P-Day 1-30
Other
122,800.00
278,800.00
352,400.00
754,000.00
150,800.00
904,800.00
P-Day 31-120
Other
92,100.00
209,100.00
264,300.00
565,500.00
113,100.00
678,600.00
P-Day 121 +
Other
61,400.00
139,400.00
176,200.00
377,000.00
113,100.00
490,100.00
Guinea-Bissau - Currency: Canadian Dollar (CAD) 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
Bissau
*
*
*
*
25.00
CAD
*
C-Day 31-120
Bissau
*
*
*
*
18.75
CAD
*
C-Day 121 +
Bissau
*
*
*
*
18.75
CAD
*
P-Day 1-30
Bissau
*
*
*
*
25.00
CAD
*
P-Day 31-120
Bissau
*
*
*
*
18.75
CAD
*
P-Day 121 +
Bissau
*
*
*
*
18.75
CAD
*
Guyana - Currency: Guyana Dollar (GYD) NOTE: One Rate for Country
