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.


Macao - Currency: Pataca (MOP) 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 Macao 208.00 380.00 523.00 1,111.00 355.52 1,466.52
C-Day 31-120 Macao 156.00 285.00 392.25 833.25 266.64 1,099.89
C-Day 121 + Macao 104.00 190.00 261.50 555.50 266.64 822.14
P-Day 1-30 Macao 208.00 380.00 523.00 1,111.00 222.20 1,333.20
P-Day 31-120 Macao 156.00 285.00 392.25 833.25 166.65 999.90
P-Day 121 + Macao 104.00 190.00 261.50 555.50 166.65 722.15

Madagascar - 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 Antananarivo 15.90 24.40 33.65 73.95 23.66 97.61
C-Day 31-120 Antananarivo 11.93 18.30 25.24 55.46 17.75 73.21
C-Day 121 + Antananarivo 7.95 12.20 16.83 36.98 17.75 54.72
P-Day 1-30 Antananarivo 15.90 24.40 33.65 73.95 14.79 88.74
P-Day 31-120 Antananarivo 11.93 18.30 25.24 55.46 11.09 66.56
P-Day 121 + Antananarivo 7.95 12.20 16.83 36.98 11.09 48.07

Malawi - Currency: Canadian Dollar (CAD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Lilongwe 21.00 35.85 43.20 100.05 32.02 132.07
C-Day 31-120 Lilongwe 15.75 26.89 32.40 75.04 24.01 99.05
C-Day 121 + Lilongwe 10.50 17.93 21.60 50.03 24.01 74.04
P-Day 1-30 Lilongwe 21.00 35.85 43.20 100.05 20.01 120.06
P-Day 31-120 Lilongwe 15.75 26.89 32.40 75.04 15.01 90.05
P-Day 121 + Lilongwe 10.50 17.93 21.60 50.03 15.01 65.03
C-Day 1-30 Other 16.80 28.68 34.56 80.04 25.61 105.65
C-Day 31-120 Other 12.60 21.51 25.92 60.03 19.21 79.24
C-Day 121 + Other 8.40 14.34 17.28 40.02 19.21 59.23
P-Day 1-30 Other 16.80 28.68 34.56 80.04 16.01 96.05
P-Day 31-120 Other 12.60 21.51 25.92 60.03 12.01 72.04
P-Day 121 + Other 8.40 14.34 17.28 40.02 12.01 52.03

Malaysia - Currency: Malaysian Ringgit (MYR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Kuala Lumpur 73.50 109.50 142.50 325.50 104.16 429.66
C-Day 31-120 Kuala Lumpur 55.13 82.13 106.88 244.13 78.12 322.25
C-Day 121 + Kuala Lumpur 36.75 54.75 71.25 162.75 78.12 240.87
P-Day 1-30 Kuala Lumpur 73.50 109.50 142.50 325.50 65.10 390.60
P-Day 31-120 Kuala Lumpur 55.13 82.13 106.88 244.13 48.83 292.95
P-Day 121 + Kuala Lumpur 36.75 54.75 71.25 162.75 48.83 211.58
C-Day 1-30 Other 58.80 87.60 114.00 260.40 83.33 343.73
C-Day 31-120 Other 44.10 65.70 85.50 195.30 62.50 257.80
C-Day 121 + Other 29.40 43.80 57.00 130.20 62.50 192.70
P-Day 1-30 Other 58.80 87.60 114.00 260.40 52.08 312.48
P-Day 31-120 Other 44.10 65.70 85.50 195.30 39.06 234.36
P-Day 121 + Other 29.40 43.80 57.00 130.20 39.06 169.26

Maldives - Currency: Rufiyaa (MVR) 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 Male 515.00 1,005.00 1,225.00 2,745.00 878.40 3,623.40
C-Day 31-120 Male 386.25 753.75 918.75 2,058.75 658.80 2,717.55
C-Day 121 + Male 257.50 502.50 612.50 1,372.50 658.80 2,031.30
P-Day 1-30 Male 515.00 1,005.00 1,225.00 2,745.00 549.00 3,294.00
P-Day 31-120 Male 386.25 753.75 918.75 2,058.75 411.75 2,470.50
P-Day 121 + Male 257.50 502.50 612.50 1,372.50 411.75 1,784.25

Mali - Currency: CFA Franc BCEAO (XOF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Bamako 10,500.00 16,550.00 20,300.00 47,350.00 15,152.00 62,502.00
C-Day 31-120 Bamako 7,875.00 12,412.50 15,225.00 35,512.50 11,364.00 46,876.50
C-Day 121 + Bamako 5,250.00 8,275.00 10,150.00 23,675.00 11,364.00 35,039.00
P-Day 1-30 Bamako 10,500.00 16,550.00 20,300.00 47,350.00 9,470.00 56,820.00
P-Day 31-120 Bamako 7,875.00 12,412.50 15,225.00 35,512.50 7,102.50 42,615.00
P-Day 121 + Bamako 5,250.00 8,275.00 10,150.00 23,675.00 7,102.50 30,777.50
C-Day 1-30 Other 8,400.00 13,240.00 16,240.00 37,880.00 12,121.60 50,001.60
C-Day 31-120 Other 6,300.00 9,930.00 12,180.00 28,410.00 9,091.20 37,501.20
C-Day 121 + Other 4,200.00 6,620.00 8,120.00 18,940.00 9,091.20 28,031.20
P-Day 1-30 Other 8,400.00 13,240.00 16,240.00 37,880.00 7,576.00 45,456.00
P-Day 31-120 Other 6,300.00 9,930.00 12,180.00 28,410.00 5,682.00 34,092.00
P-Day 121 + Other 4,200.00 6,620.00 8,120.00 18,940.00 5,682.00 24,622.00

Malta - 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 Valletta * 38.25 51.15 89.40 35.76 125.16
C-Day 31-120 Valletta * 28.69 38.36 67.05 26.82 93.87
C-Day 121 + Valletta * 19.13 25.58 44.70 26.82 71.52
P-Day 1-30 Valletta * 38.25 51.15 89.40 22.35 111.75
P-Day 31-120 Valletta * 28.69 38.36 67.05 16.76 83.81
P-Day 121 + Valletta * 19.13 25.58 44.70 16.76 61.46

Marshall Islands - 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 Majuro 20.15 29.95 44.25 94.35 30.19 124.54
C-Day 31-120 Majuro 15.11 22.46 33.19 70.76 22.64 93.41
C-Day 121 + Majuro 10.08 14.98 22.13 47.18 22.64 69.82
P-Day 1-30 Majuro 20.15 29.95 44.25 94.35 18.87 113.22
P-Day 31-120 Majuro 15.11 22.46 33.19 70.76 14.15 84.92
P-Day 121 + Majuro 10.08 14.98 22.13 47.18 14.15 61.33

Martinique - 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 Fort-de-France * * * * 25.00  CAD *
C-Day 31-120 Fort-de-France * * * * 18.75  CAD *
C-Day 121 + Fort-de-France * * * * 18.75  CAD *
P-Day 1-30 Fort-de-France * * * * 25.00  CAD *
P-Day 31-120 Fort-de-France * * * * 18.75  CAD *
P-Day 121 + Fort-de-France * * * * 18.75  CAD *

Mauritania - Currency: Ouguiya (MRU)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Nouakchott 377.00 829.00 985.00 2,191.00 701.12 2,892.12
C-Day 31-120 Nouakchott 282.75 621.75 738.75 1,643.25 525.84 2,169.09
C-Day 121 + Nouakchott 188.50 414.50 492.50 1,095.50 525.84 1,621.34
P-Day 1-30 Nouakchott 377.00 829.00 985.00 2,191.00 438.20 2,629.20
P-Day 31-120 Nouakchott 282.75 621.75 738.75 1,643.25 328.65 1,971.90
P-Day 121 + Nouakchott 188.50 414.50 492.50 1,095.50 328.65 1,424.15
C-Day 1-30 Other 301.60 663.20 788.00 1,752.80 560.90 2,313.70
C-Day 31-120 Other 226.20 497.40 591.00 1,314.60 420.67 1,735.27
C-Day 121 + Other 150.80 331.60 394.00 876.40 420.67 1,297.07
P-Day 1-30 Other 301.60 663.20 788.00 1,752.80 350.56 2,103.36
P-Day 31-120 Other 226.20 497.40 591.00 1,314.60 262.92 1,577.52
P-Day 121 + Other 150.80 331.60 394.00 876.40 262.92 1,139.32

Mauritius - Currency: Mauritius Rupee (MUR) 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 Port Louis 1,000.00 1,690.00 2,065.00 4,755.00 1,521.60 6,276.60
C-Day 31-120 Port Louis 750.00 1,267.50 1,548.75 3,566.25 1,141.20 4,707.45
C-Day 121 + Port Louis 500.00 845.00 1,032.50 2,377.50 1,141.20 3,518.70
P-Day 1-30 Port Louis 1,000.00 1,690.00 2,065.00 4,755.00 951.00 5,706.00
P-Day 31-120 Port Louis 750.00 1,267.50 1,548.75 3,566.25 713.25 4,279.50
P-Day 121 + Port Louis 500.00 845.00 1,032.50 2,377.50 713.25 3,090.75

Mexico - Currency: Canadian Dollar (CAD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Mexico City 33.15 65.45 84.10 182.70 58.46 241.16
C-Day 31-120 Mexico City 24.86 49.09 63.08 137.03 43.85 180.87
C-Day 121 + Mexico City 16.58 32.73 42.05 91.35 43.85 135.20
P-Day 1-30 Mexico City 33.15 65.45 84.10 182.70 36.54 219.24
P-Day 31-120 Mexico City 24.86 49.09 63.08 137.03 27.41 164.43
P-Day 121 + Mexico City 16.58 32.73 42.05 91.35 27.41 118.76
C-Day 1-30 Other 26.52 52.36 67.28 146.16 46.77 192.93
C-Day 31-120 Other 19.89 39.27 50.46 109.62 35.08 144.70
C-Day 121 + Other 13.26 26.18 33.64 73.08 35.08 108.16
P-Day 1-30 Other 26.52 52.36 67.28 146.16 29.23 175.39
P-Day 31-120 Other 19.89 39.27 50.46 109.62 21.92 131.54
P-Day 121 + Other 13.26 26.18 33.64 73.08 21.92 95.00

Micronesia - 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 Palikir 19.35 32.30 39.55 91.20 29.18 120.38
C-Day 31-120 Palikir 14.51 24.23 29.66 68.40 21.89 90.29
C-Day 121 + Palikir 9.68 16.15 19.78 45.60 21.89 67.49
P-Day 1-30 Palikir 19.35 32.30 39.55 91.20 18.24 109.44
P-Day 31-120 Palikir 14.51 24.23 29.66 68.40 13.68 82.08
P-Day 121 + Palikir 9.68 16.15 19.78 45.60 13.68 59.28

Moldova - 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 Chisinau 19.90 21.80 39.00 80.70 25.82 106.52
C-Day 31-120 Chisinau 14.93 16.35 29.25 60.53 19.37 79.89
C-Day 121 + Chisinau 9.95 10.90 19.50 40.35 19.37 59.72
P-Day 1-30 Chisinau 19.90 21.80 39.00 80.70 16.14 96.84
P-Day 31-120 Chisinau 14.93 16.35 29.25 60.53 12.11 72.63
P-Day 121 + Chisinau 9.95 10.90 19.50 40.35 12.11 52.46

Monaco - 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 Monte Carlo 36.50 70.80 88.85 196.15 62.77 258.92
C-Day 31-120 Monte Carlo 27.38 53.10 66.64 147.11 47.08 194.19
C-Day 121 + Monte Carlo 18.25 35.40 44.43 98.08 47.08 145.15
P-Day 1-30 Monte Carlo 36.50 70.80 88.85 196.15 39.23 235.38
P-Day 31-120 Monte Carlo 27.38 53.10 66.64 147.11 29.42 176.54
P-Day 121 + Monte Carlo 18.25 35.40 44.43 98.08 29.42 127.50

Mongolia - 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 Ulaanbaatar 16.65 24.80 32.85 74.30 23.78 98.08
C-Day 31-120 Ulaanbaatar 12.49 18.60 24.64 55.73 17.83 73.56
C-Day 121 + Ulaanbaatar 8.33 12.40 16.43 37.15 17.83 54.98
P-Day 1-30 Ulaanbaatar 16.65 24.80 32.85 74.30 14.86 89.16
P-Day 31-120 Ulaanbaatar 12.49 18.60 24.64 55.73 11.15 66.87
P-Day 121 + Ulaanbaatar 8.33 12.40 16.43 37.15 11.15 48.30
C-Day 1-30 Other 13.32 19.84 26.28 59.44 19.02 78.46
C-Day 31-120 Other 9.99 14.88 19.71 44.58 14.27 58.85
C-Day 121 + Other 6.66 9.92 13.14 29.72 14.27 43.99
P-Day 1-30 Other 13.32 19.84 26.28 59.44 11.89 71.33
P-Day 31-120 Other 9.99 14.88 19.71 44.58 8.92 53.50
P-Day 121 + Other 6.66 9.92 13.14 29.72 8.92 38.64

Montenegro - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Podgorica 17.70 36.75 53.95 108.40 34.69 143.09
C-Day 31-120 Podgorica 13.28 27.56 40.46 81.30 26.02 107.32
C-Day 121 + Podgorica 8.85 18.38 26.98 54.20 26.02 80.22
P-Day 1-30 Podgorica 17.70 36.75 53.95 108.40 21.68 130.08
P-Day 31-120 Podgorica 13.28 27.56 40.46 81.30 16.26 97.56
P-Day 121 + Podgorica 8.85 18.38 26.98 54.20 16.26 70.46
C-Day 1-30 Other 14.16 29.40 43.16 86.72 27.75 114.47
C-Day 31-120 Other 10.62 22.05 32.37 65.04 20.81 85.85
C-Day 121 + Other 7.08 14.70 21.58 43.36 20.81 64.17
P-Day 1-30 Other 14.16 29.40 43.16 86.72 17.34 104.06
P-Day 31-120 Other 10.62 22.05 32.37 65.04 13.01 78.05
P-Day 121 + Other 7.08 14.70 21.58 43.36 13.01 56.37

Montserrat - 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 Little Bay/Brades 38.35 70.30 97.00 205.65 65.81 271.46
C-Day 31-120 Little Bay/Brades 28.76 52.73 72.75 154.24 49.36 203.59
C-Day 121 + Little Bay/Brades 19.18 35.15 48.50 102.83 49.36 152.18
P-Day 1-30 Little Bay/Brades 38.35 70.30 97.00 205.65 41.13 246.78
P-Day 31-120 Little Bay/Brades 28.76 52.73 72.75 154.24 30.85 185.09
P-Day 121 + Little Bay/Brades 19.18 35.15 48.50 102.83 30.85 133.67

Morocco - Currency: Moroccan Dirham (MAD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Casablanca 257.00 489.00 633.00 1,379.00 441.28 1,820.28
C-Day 31-120 Casablanca 192.75 366.75 474.75 1,034.25 330.96 1,365.21
C-Day 121 + Casablanca 128.50 244.50 316.50 689.50 330.96 1,020.46
P-Day 1-30 Casablanca 257.00 489.00 633.00 1,379.00 275.80 1,654.80
P-Day 31-120 Casablanca 192.75 366.75 474.75 1,034.25 206.85 1,241.10
P-Day 121 + Casablanca 128.50 244.50 316.50 689.50 206.85 896.35
C-Day 1-30 Rabat 247.50 422.50 517.00 1,187.00 379.84 1,566.84
C-Day 31-120 Rabat 185.63 316.88 387.75 890.25 284.88 1,175.13
C-Day 121 + Rabat 123.75 211.25 258.50 593.50 284.88 878.38
P-Day 1-30 Rabat 247.50 422.50 517.00 1,187.00 237.40 1,424.40
P-Day 31-120 Rabat 185.63 316.88 387.75 890.25 178.05 1,068.30
P-Day 121 + Rabat 123.75 211.25 258.50 593.50 178.05 771.55
C-Day 1-30 Other 198.00 338.00 413.60 949.60 303.87 1,253.47
C-Day 31-120 Other 148.50 253.50 310.20 712.20 227.90 940.10
C-Day 121 + Other 99.00 169.00 206.80 474.80 227.90 702.70
P-Day 1-30 Other 198.00 338.00 413.60 949.60 189.92 1,139.52
P-Day 31-120 Other 148.50 253.50 310.20 712.20 142.44 854.64
P-Day 121 + Other 99.00 169.00 206.80 474.80 142.44 617.24

Mozambique - Currency: Metical (MZN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Maputo 2,205.00 2,440.00 3,045.00 7,690.00 2,460.80 10,150.80
C-Day 31-120 Maputo 1,653.75 1,830.00 2,283.75 5,767.50 1,845.60 7,613.10
C-Day 121 + Maputo 1,102.50 1,220.00 1,522.50 3,845.00 1,845.60 5,690.60
P-Day 1-30 Maputo 2,205.00 2,440.00 3,045.00 7,690.00 1,538.00 9,228.00
P-Day 31-120 Maputo 1,653.75 1,830.00 2,283.75 5,767.50 1,153.50 6,921.00
P-Day 121 + Maputo 1,102.50 1,220.00 1,522.50 3,845.00 1,153.50 4,998.50
C-Day 1-30 Other 1,764.00 1,952.00 2,436.00 6,152.00 1,968.64 8,120.64
C-Day 31-120 Other 1,323.00 1,464.00 1,827.00 4,614.00 1,476.48 6,090.48
C-Day 121 + Other 882.00 976.00 1,218.00 3,076.00 1,476.48 4,552.48
P-Day 1-30 Other 1,764.00 1,952.00 2,436.00 6,152.00 1,230.40 7,382.40
P-Day 31-120 Other 1,323.00 1,464.00 1,827.00 4,614.00 922.80 5,536.80
P-Day 121 + Other 882.00 976.00 1,218.00 3,076.00 922.80 3,998.80