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.
Laos - 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
Vientiane
13.85
16.30
22.00
52.15
16.69
68.84
C-Day 31-120
Vientiane
10.39
12.23
16.50
39.11
12.52
51.63
C-Day 121 +
Vientiane
6.93
8.15
11.00
26.08
12.52
38.59
P-Day 1-30
Vientiane
13.85
16.30
22.00
52.15
10.43
62.58
P-Day 31-120
Vientiane
10.39
12.23
16.50
39.11
7.82
46.94
P-Day 121 +
Vientiane
6.93
8.15
11.00
26.08
7.82
33.90
C-Day 1-30
Other
11.08
13.04
17.60
41.72
13.35
55.07
C-Day 31-120
Other
8.31
9.78
13.20
31.29
10.01
41.30
C-Day 121 +
Other
5.54
6.52
8.80
20.86
10.01
30.87
P-Day 1-30
Other
11.08
13.04
17.60
41.72
8.34
50.06
P-Day 31-120
Other
8.31
9.78
13.20
31.29
6.26
37.55
P-Day 121 +
Other
5.54
6.52
8.80
20.86
6.26
27.12
Latvia - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Riga
23.85
41.60
55.15
120.60
38.59
159.19
C-Day 31-120
Riga
17.89
31.20
41.36
90.45
28.94
119.39
C-Day 121 +
Riga
11.93
20.80
27.58
60.30
28.94
89.24
P-Day 1-30
Riga
23.85
41.60
55.15
120.60
24.12
144.72
P-Day 31-120
Riga
17.89
31.20
41.36
90.45
18.09
108.54
P-Day 121 +
Riga
11.93
20.80
27.58
60.30
18.09
78.39
C-Day 1-30
Other
19.08
33.28
44.12
96.48
30.87
127.35
C-Day 31-120
Other
14.31
24.96
33.09
72.36
23.16
95.52
C-Day 121 +
Other
9.54
16.64
22.06
48.24
23.16
71.40
P-Day 1-30
Other
19.08
33.28
44.12
96.48
19.30
115.78
P-Day 31-120
Other
14.31
24.96
33.09
72.36
14.47
86.83
P-Day 121 +
Other
9.54
16.64
22.06
48.24
14.47
62.71
Lebanon - 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
Beirut
25.35
41.75
53.30
120.40
38.53
158.93
C-Day 31-120
Beirut
19.01
31.31
39.98
90.30
28.90
119.20
C-Day 121 +
Beirut
12.68
20.88
26.65
60.20
28.90
89.10
P-Day 1-30
Beirut
25.35
41.75
53.30
120.40
24.08
144.48
P-Day 31-120
Beirut
19.01
31.31
39.98
90.30
18.06
108.36
P-Day 121 +
Beirut
12.68
20.88
26.65
60.20
18.06
78.26
C-Day 1-30
Other
20.28
33.40
42.64
96.32
30.82
127.14
C-Day 31-120
Other
15.21
25.05
31.98
72.24
23.12
95.36
C-Day 121 +
Other
10.14
16.70
21.32
48.16
23.12
71.28
P-Day 1-30
Other
20.28
33.40
42.64
96.32
19.26
115.58
P-Day 31-120
Other
15.21
25.05
31.98
72.24
14.45
86.69
P-Day 121 +
Other
10.14
16.70
21.32
48.16
14.45
62.61
Lesotho - Currency: Loti (LSL)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Maseru
222.00
316.50
392.50
931.00
297.92
1,228.92
C-Day 31-120
Maseru
166.50
237.38
294.38
698.25
223.44
921.69
C-Day 121 +
Maseru
111.00
158.25
196.25
465.50
223.44
688.94
P-Day 1-30
Maseru
222.00
316.50
392.50
931.00
186.20
1,117.20
P-Day 31-120
Maseru
166.50
237.38
294.38
698.25
139.65
837.90
P-Day 121 +
Maseru
111.00
158.25
196.25
465.50
139.65
605.15
C-Day 1-30
Other
177.60
253.20
314.00
744.80
238.34
983.14
C-Day 31-120
Other
133.20
189.90
235.50
558.60
178.75
737.35
C-Day 121 +
Other
88.80
126.60
157.00
372.40
178.75
551.15
P-Day 1-30
Other
177.60
253.20
314.00
744.80
148.96
893.76
P-Day 31-120
Other
133.20
189.90
235.50
558.60
111.72
670.32
P-Day 121 +
Other
88.80
126.60
157.00
372.40
111.72
484.12
Liberia - 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
Monrovia
23.60
34.05
43.05
100.70
32.22
132.92
C-Day 31-120
Monrovia
17.70
25.54
32.29
75.53
24.17
99.69
C-Day 121 +
Monrovia
11.80
17.03
21.53
50.35
24.17
74.52
P-Day 1-30
Monrovia
23.60
34.05
43.05
100.70
20.14
120.84
P-Day 31-120
Monrovia
17.70
25.54
32.29
75.53
15.11
90.63
P-Day 121 +
Monrovia
11.80
17.03
21.53
50.35
15.11
65.46
Libya - Currency: Libyan Dinar (LYD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tripoli
96.00
121.00
172.00
389.00
124.48
513.48
C-Day 31-120
Tripoli
72.00
90.75
129.00
291.75
93.36
385.11
C-Day 121 +
Tripoli
48.00
60.50
86.00
194.50
93.36
287.86
P-Day 1-30
Tripoli
96.00
121.00
172.00
389.00
77.80
466.80
P-Day 31-120
Tripoli
72.00
90.75
129.00
291.75
58.35
350.10
P-Day 121 +
Tripoli
48.00
60.50
86.00
194.50
58.35
252.85
C-Day 1-30
Other
76.80
96.80
137.60
311.20
99.58
410.78
C-Day 31-120
Other
57.60
72.60
103.20
233.40
74.69
308.09
C-Day 121 +
Other
38.40
48.40
68.80
155.60
74.69
230.29
P-Day 1-30
Other
76.80
96.80
137.60
311.20
62.24
373.44
P-Day 31-120
Other
57.60
72.60
103.20
233.40
46.68
280.08
P-Day 121 +
Other
38.40
48.40
68.80
155.60
46.68
202.28
Liechtenstein - Currency: Swiss Franc (CHF) 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
Vaduz
23.60
48.25
65.75
137.60
44.03
181.63
C-Day 31-120
Vaduz
17.70
36.19
49.31
103.20
33.02
136.22
C-Day 121 +
Vaduz
11.80
24.13
32.88
68.80
33.02
101.82
P-Day 1-30
Vaduz
23.60
48.25
65.75
137.60
27.52
165.12
P-Day 31-120
Vaduz
17.70
36.19
49.31
103.20
20.64
123.84
P-Day 121 +
Vaduz
11.80
24.13
32.88
68.80
20.64
89.44
Lithuania - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Vilnius
23.90
50.25
69.35
143.50
45.92
189.42
C-Day 31-120
Vilnius
17.93
37.69
52.01
107.63
34.44
142.07
C-Day 121 +
Vilnius
11.95
25.13
34.68
71.75
34.44
106.19
P-Day 1-30
Vilnius
23.90
50.25
69.35
143.50
28.70
172.20
P-Day 31-120
Vilnius
17.93
37.69
52.01
107.63
21.53
129.15
P-Day 121 +
Vilnius
11.95
25.13
34.68
71.75
21.53
93.28
C-Day 1-30
Other
19.12
40.20
55.48
114.80
36.74
151.54
C-Day 31-120
Other
14.34
30.15
41.61
86.10
27.55
113.65
C-Day 121 +
Other
9.56
20.10
27.74
57.40
27.55
84.95
P-Day 1-30
Other
19.12
40.20
55.48
114.80
22.96
137.76
P-Day 31-120
Other
14.34
30.15
41.61
86.10
17.22
103.32
P-Day 121 +
Other
9.56
20.10
27.74
57.40
17.22
74.62
Luxembourg - Currency: Euro (EUR) NOTE: One Rate for Country
