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.
Iceland - Currency: Iceland Krona (ISK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Reykjavik
4,970.00
9,900.00
12,820.00
27,690.00
8,860.80
36,550.80
C-Day 31-120
Reykjavik
3,727.50
7,425.00
9,615.00
20,767.50
6,645.60
27,413.10
C-Day 121 +
Reykjavik
2,485.00
4,950.00
6,410.00
13,845.00
6,645.60
20,490.60
P-Day 1-30
Reykjavik
4,970.00
9,900.00
12,820.00
27,690.00
5,538.00
33,228.00
P-Day 31-120
Reykjavik
3,727.50
7,425.00
9,615.00
20,767.50
4,153.50
24,921.00
P-Day 121 +
Reykjavik
2,485.00
4,950.00
6,410.00
13,845.00
4,153.50
17,998.50
C-Day 1-30
Other
3,976.00
7,920.00
10,256.00
22,152.00
7,088.64
29,240.64
C-Day 31-120
Other
2,982.00
5,940.00
7,692.00
16,614.00
5,316.48
21,930.48
C-Day 121 +
Other
1,988.00
3,960.00
5,128.00
11,076.00
5,316.48
16,392.48
P-Day 1-30
Other
3,976.00
7,920.00
10,256.00
22,152.00
4,430.40
26,582.40
P-Day 31-120
Other
2,982.00
5,940.00
7,692.00
16,614.00
3,322.80
19,936.80
P-Day 121 +
Other
1,988.00
3,960.00
5,128.00
11,076.00
3,322.80
14,398.80
India - Currency: Indian Rupee (INR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Bangalore
2,015.00
3,390.00
4,470.00
9,875.00
3,160.00
13,035.00
C-Day 31-120
Bangalore
1,511.25
2,542.50
3,352.50
7,406.25
2,370.00
9,776.25
C-Day 121 +
Bangalore
1,007.50
1,695.00
2,235.00
4,937.50
2,370.00
7,307.50
P-Day 1-30
Bangalore
2,015.00
3,390.00
4,470.00
9,875.00
1,975.00
11,850.00
P-Day 31-120
Bangalore
1,511.25
2,542.50
3,352.50
7,406.25
1,481.25
8,887.50
P-Day 121 +
Bangalore
1,007.50
1,695.00
2,235.00
4,937.50
1,481.25
6,418.75
C-Day 1-30
Chandigarh
1,755.00
2,500.00
3,450.00
7,705.00
2,465.60
10,170.60
C-Day 31-120
Chandigarh
1,316.25
1,875.00
2,587.50
5,778.75
1,849.20
7,627.95
C-Day 121 +
Chandigarh
877.50
1,250.00
1,725.00
3,852.50
1,849.20
5,701.70
P-Day 1-30
Chandigarh
1,755.00
2,500.00
3,450.00
7,705.00
1,541.00
9,246.00
P-Day 31-120
Chandigarh
1,316.25
1,875.00
2,587.50
5,778.75
1,155.75
6,934.50
P-Day 121 +
Chandigarh
877.50
1,250.00
1,725.00
3,852.50
1,155.75
5,008.25
C-Day 1-30
Mumbai (Bombay)
2,370.00
3,990.00
5,490.00
11,850.00
3,792.00
15,642.00
C-Day 31-120
Mumbai (Bombay)
1,777.50
2,992.50
4,117.50
8,887.50
2,844.00
11,731.50
C-Day 121 +
Mumbai (Bombay)
1,185.00
1,995.00
2,745.00
5,925.00
2,844.00
8,769.00
P-Day 1-30
Mumbai (Bombay)
2,370.00
3,990.00
5,490.00
11,850.00
2,370.00
14,220.00
P-Day 31-120
Mumbai (Bombay)
1,777.50
2,992.50
4,117.50
8,887.50
1,777.50
10,665.00
P-Day 121 +
Mumbai (Bombay)
1,185.00
1,995.00
2,745.00
5,925.00
1,777.50
7,702.50
C-Day 1-30
New Delhi
2,600.00
3,750.00
4,980.00
11,330.00
3,625.60
14,955.60
C-Day 31-120
New Delhi
1,950.00
2,812.50
3,735.00
8,497.50
2,719.20
11,216.70
C-Day 121 +
New Delhi
1,300.00
1,875.00
2,490.00
5,665.00
2,719.20
8,384.20
P-Day 1-30
New Delhi
2,600.00
3,750.00
4,980.00
11,330.00
2,266.00
13,596.00
P-Day 31-120
New Delhi
1,950.00
2,812.50
3,735.00
8,497.50
1,699.50
10,197.00
P-Day 121 +
New Delhi
1,300.00
1,875.00
2,490.00
5,665.00
1,699.50
7,364.50
C-Day 1-30
Other
2,080.00
3,000.00
3,984.00
9,064.00
2,900.48
11,964.48
C-Day 31-120
Other
1,560.00
2,250.00
2,988.00
6,798.00
2,175.36
8,973.36
C-Day 121 +
Other
1,040.00
1,500.00
1,992.00
4,532.00
2,175.36
6,707.36
P-Day 1-30
Other
2,080.00
3,000.00
3,984.00
9,064.00
1,812.80
10,876.80
P-Day 31-120
Other
1,560.00
2,250.00
2,988.00
6,798.00
1,359.60
8,157.60
P-Day 121 +
Other
1,040.00
1,500.00
1,992.00
4,532.00
1,359.60
5,891.60
Indonesia - 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
Denpasar (Bali)
19.45
36.25
41.30
97.00
31.04
128.04
C-Day 31-120
Denpasar (Bali)
14.59
27.19
30.98
72.75
23.28
96.03
C-Day 121 +
Denpasar (Bali)
9.73
18.13
20.65
48.50
23.28
71.78
P-Day 1-30
Denpasar (Bali)
19.45
36.25
41.30
97.00
19.40
116.40
P-Day 31-120
Denpasar (Bali)
14.59
27.19
30.98
72.75
14.55
87.30
P-Day 121 +
Denpasar (Bali)
9.73
18.13
20.65
48.50
14.55
63.05
C-Day 1-30
Jakarta
20.90
26.80
33.20
80.90
25.89
106.79
C-Day 31-120
Jakarta
15.68
20.10
24.90
60.68
19.42
80.09
C-Day 121 +
Jakarta
10.45
13.40
16.60
40.45
19.42
59.87
P-Day 1-30
Jakarta
20.90
26.80
33.20
80.90
16.18
97.08
P-Day 31-120
Jakarta
15.68
20.10
24.90
60.68
12.14
72.81
P-Day 121 +
Jakarta
10.45
13.40
16.60
40.45
12.14
52.59
C-Day 1-30
Other
16.72
21.44
26.56
64.72
20.71
85.43
C-Day 31-120
Other
12.54
16.08
19.92
48.54
15.53
64.07
C-Day 121 +
Other
8.36
10.72
13.28
32.36
15.53
47.89
P-Day 1-30
Other
16.72
21.44
26.56
64.72
12.94
77.66
P-Day 31-120
Other
12.54
16.08
19.92
48.54
9.71
58.25
P-Day 121 +
Other
8.36
10.72
13.28
32.36
9.71
42.07
Iran - Currency: Iranian Rial (IRR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tehran
*
*
*
*
25.00
CAD
*
C-Day 31-120
Tehran
*
*
*
*
18.75
CAD
*
C-Day 121 +
Tehran
*
*
*
*
18.75
CAD
*
P-Day 1-30
Tehran
*
*
*
*
25.00
CAD
*
P-Day 31-120
Tehran
*
*
*
*
18.75
CAD
*
P-Day 121 +
Tehran
*
*
*
*
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
*
Iraq - Currency: Iraqi Dinar (IQD) 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
Baghdad
*
*
*
*
25.00
CAD
*
C-Day 31-120
Baghdad
*
*
*
*
18.75
CAD
*
C-Day 121 +
Baghdad
*
*
*
*
18.75
CAD
*
P-Day 1-30
Baghdad
*
*
*
*
25.00
CAD
*
P-Day 31-120
Baghdad
*
*
*
*
18.75
CAD
*
P-Day 121 +
Baghdad
*
*
*
*
18.75
CAD
*
Ireland - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Dublin
24.35
43.30
57.65
125.30
40.10
165.40
C-Day 31-120
Dublin
18.26
32.48
43.24
93.98
30.07
124.05
C-Day 121 +
Dublin
12.18
21.65
28.83
62.65
30.07
92.72
P-Day 1-30
Dublin
24.35
43.30
57.65
125.30
25.06
150.36
P-Day 31-120
Dublin
18.26
32.48
43.24
93.98
18.80
112.77
P-Day 121 +
Dublin
12.18
21.65
28.83
62.65
18.80
81.45
C-Day 1-30
Other
19.48
34.64
46.12
100.24
32.08
132.32
C-Day 31-120
Other
14.61
25.98
34.59
75.18
24.06
99.24
C-Day 121 +
Other
9.74
17.32
23.06
50.12
24.06
74.18
P-Day 1-30
Other
19.48
34.64
46.12
100.24
20.05
120.29
P-Day 31-120
Other
14.61
25.98
34.59
75.18
15.04
90.22
P-Day 121 +
Other
9.74
17.32
23.06
50.12
15.04
65.16
Israel, the West Bank and Gaza - Currency: US Dollar (USD) NOTE: One Rate for Country
