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.
Kazakhstan - 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
Almaty
45.00
58.50
79.60
183.10
58.59
241.69
C-Day 31-120
Almaty
33.75
43.88
59.70
137.33
43.94
181.27
C-Day 121 +
Almaty
22.50
29.25
39.80
91.55
43.94
135.49
P-Day 1-30
Almaty
45.00
58.50
79.60
183.10
36.62
219.72
P-Day 31-120
Almaty
33.75
43.88
59.70
137.33
27.47
164.79
P-Day 121 +
Almaty
22.50
29.25
39.80
91.55
27.47
119.02
C-Day 1-30
Astana
42.50
41.10
55.60
139.20
44.54
183.74
C-Day 31-120
Astana
31.88
30.83
41.70
104.40
33.41
137.81
C-Day 121 +
Astana
21.25
20.55
27.80
69.60
33.41
103.01
P-Day 1-30
Astana
42.50
41.10
55.60
139.20
27.84
167.04
P-Day 31-120
Astana
31.88
30.83
41.70
104.40
20.88
125.28
P-Day 121 +
Astana
21.25
20.55
27.80
69.60
20.88
90.48
C-Day 1-30
Other
34.00
32.88
44.48
111.36
35.64
147.00
C-Day 31-120
Other
25.50
24.66
33.36
83.52
26.73
110.25
C-Day 121 +
Other
17.00
16.44
22.24
55.68
26.73
82.41
P-Day 1-30
Other
34.00
32.88
44.48
111.36
22.27
133.63
P-Day 31-120
Other
25.50
24.66
33.36
83.52
16.70
100.22
P-Day 121 +
Other
17.00
16.44
22.24
55.68
16.70
72.38
Kenya - Currency: Kenyan Shilling (KES)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Nairobi
2,030.00
4,125.00
5,180.00
11,335.00
3,627.20
14,962.20
C-Day 31-120
Nairobi
1,522.50
3,093.75
3,885.00
8,501.25
2,720.40
11,221.65
C-Day 121 +
Nairobi
1,015.00
2,062.50
2,590.00
5,667.50
2,720.40
8,387.90
P-Day 1-30
Nairobi
2,030.00
4,125.00
5,180.00
11,335.00
2,267.00
13,602.00
P-Day 31-120
Nairobi
1,522.50
3,093.75
3,885.00
8,501.25
1,700.25
10,201.50
P-Day 121 +
Nairobi
1,015.00
2,062.50
2,590.00
5,667.50
1,700.25
7,367.75
C-Day 1-30
Other
1,624.00
3,300.00
4,144.00
9,068.00
2,901.76
11,969.76
C-Day 31-120
Other
1,218.00
2,475.00
3,108.00
6,801.00
2,176.32
8,977.32
C-Day 121 +
Other
812.00
1,650.00
2,072.00
4,534.00
2,176.32
6,710.32
P-Day 1-30
Other
1,624.00
3,300.00
4,144.00
9,068.00
1,813.60
10,881.60
P-Day 31-120
Other
1,218.00
2,475.00
3,108.00
6,801.00
1,360.20
8,161.20
P-Day 121 +
Other
812.00
1,650.00
2,072.00
4,534.00
1,360.20
5,894.20
Kiribati - Currency: Australian Dollar (AUD) 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
Tarawa
*
*
*
*
25.00
CAD
*
C-Day 31-120
Tarawa
*
*
*
*
18.75
CAD
*
C-Day 121 +
Tarawa
*
*
*
*
18.75
CAD
*
P-Day 1-30
Tarawa
*
*
*
*
25.00
CAD
*
P-Day 31-120
Tarawa
*
*
*
*
18.75
CAD
*
P-Day 121 +
Tarawa
*
*
*
*
18.75
CAD
*
Korea (Dem. People's Republic of) - Currency: North Korean Won (KPW) 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
Pyongyang
*
*
*
*
25.00
CAD
*
C-Day 31-120
Pyongyang
*
*
*
*
18.75
CAD
*
C-Day 121 +
Pyongyang
*
*
*
*
18.75
CAD
*
P-Day 1-30
Pyongyang
*
*
*
*
25.00
CAD
*
P-Day 31-120
Pyongyang
*
*
*
*
18.75
CAD
*
P-Day 121 +
Pyongyang
*
*
*
*
18.75
CAD
*
Korea (Republic of) - Currency: South Korean Won (KRW)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Seoul
40,200.00
61,000.00
92,800.00
194,000.00
62,080.00
256,080.00
C-Day 31-120
Seoul
30,150.00
45,750.00
69,600.00
145,500.00
46,560.00
192,060.00
C-Day 121 +
Seoul
20,100.00
30,500.00
46,400.00
97,000.00
46,560.00
143,560.00
P-Day 1-30
Seoul
40,200.00
61,000.00
92,800.00
194,000.00
38,800.00
232,800.00
P-Day 31-120
Seoul
30,150.00
45,750.00
69,600.00
145,500.00
29,100.00
174,600.00
P-Day 121 +
Seoul
20,100.00
30,500.00
46,400.00
97,000.00
29,100.00
126,100.00
C-Day 1-30
Other
32,160.00
48,800.00
74,240.00
155,200.00
49,664.00
204,864.00
C-Day 31-120
Other
24,120.00
36,600.00
55,680.00
116,400.00
37,248.00
153,648.00
C-Day 121 +
Other
16,080.00
24,400.00
37,120.00
77,600.00
37,248.00
114,848.00
P-Day 1-30
Other
32,160.00
48,800.00
74,240.00
155,200.00
31,040.00
186,240.00
P-Day 31-120
Other
24,120.00
36,600.00
55,680.00
116,400.00
23,280.00
139,680.00
P-Day 121 +
Other
16,080.00
24,400.00
37,120.00
77,600.00
23,280.00
100,880.00
Kosovo - 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
Pristina
*
22.50
28.55
51.05
20.42
71.47
C-Day 31-120
Pristina
*
16.88
21.41
38.29
15.32
53.60
C-Day 121 +
Pristina
*
11.25
14.28
25.53
15.32
40.84
P-Day 1-30
Pristina
*
22.50
28.55
51.05
12.76
63.81
P-Day 31-120
Pristina
*
16.88
21.41
38.29
9.57
47.86
P-Day 121 +
Pristina
*
11.25
14.28
25.53
9.57
35.10
Kuwait - Currency: Kuwaiti Dinar (KWD) 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
Kuwait City
10.65
17.25
21.50
49.40
15.81
65.21
C-Day 31-120
Kuwait City
7.99
12.94
16.13
37.05
11.86
48.91
C-Day 121 +
Kuwait City
5.33
8.63
10.75
24.70
11.86
36.56
P-Day 1-30
Kuwait City
10.65
17.25
21.50
49.40
9.88
59.28
P-Day 31-120
Kuwait City
7.99
12.94
16.13
37.05
7.41
44.46
P-Day 121 +
Kuwait City
5.33
8.63
10.75
24.70
7.41
32.11
Kyrgyz Republic - Currency: US Dollar (USD) NOTE: One Rate for Country
