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.


Namibia - Currency: Namibia Dollar (NAD) 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 Windhoek 228.00 341.50 443.50 1,013.00 324.16 1,337.16
C-Day 31-120 Windhoek 171.00 256.13 332.63 759.75 243.12 1,002.87
C-Day 121 + Windhoek 114.00 170.75 221.75 506.50 243.12 749.62
P-Day 1-30 Windhoek 228.00 341.50 443.50 1,013.00 202.60 1,215.60
P-Day 31-120 Windhoek 171.00 256.13 332.63 759.75 151.95 911.70
P-Day 121 + Windhoek 114.00 170.75 221.75 506.50 151.95 658.45

Nauru - 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 Yaren * * * * 25.00  CAD *
C-Day 31-120 Yaren * * * * 18.75  CAD *
C-Day 121 + Yaren * * * * 18.75  CAD *
P-Day 1-30 Yaren * * * * 25.00  CAD *
P-Day 31-120 Yaren * * * * 18.75  CAD *
P-Day 121 + Yaren * * * * 18.75  CAD *

Nepal - Currency: Nepalese Rupee (NPR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Kathmandu 2,940.00 4,985.00 6,210.00 14,135.00 4,523.20 18,658.20
C-Day 31-120 Kathmandu 2,205.00 3,738.75 4,657.50 10,601.25 3,392.40 13,993.65
C-Day 121 + Kathmandu 1,470.00 2,492.50 3,105.00 7,067.50 3,392.40 10,459.90
P-Day 1-30 Kathmandu 2,940.00 4,985.00 6,210.00 14,135.00 2,827.00 16,962.00
P-Day 31-120 Kathmandu 2,205.00 3,738.75 4,657.50 10,601.25 2,120.25 12,721.50
P-Day 121 + Kathmandu 1,470.00 2,492.50 3,105.00 7,067.50 2,120.25 9,187.75
C-Day 1-30 Other 2,352.00 3,988.00 4,968.00 11,308.00 3,618.56 14,926.56
C-Day 31-120 Other 1,764.00 2,991.00 3,726.00 8,481.00 2,713.92 11,194.92
C-Day 121 + Other 1,176.00 1,994.00 2,484.00 5,654.00 2,713.92 8,367.92
P-Day 1-30 Other 2,352.00 3,988.00 4,968.00 11,308.00 2,261.60 13,569.60
P-Day 31-120 Other 1,764.00 2,991.00 3,726.00 8,481.00 1,696.20 10,177.20
P-Day 121 + Other 1,176.00 1,994.00 2,484.00 5,654.00 1,696.20 7,350.20

Netherlands - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Amsterdam 25.30 44.55 56.65 126.50 40.48 166.98
C-Day 31-120 Amsterdam 18.98 33.41 42.49 94.88 30.36 125.24
C-Day 121 + Amsterdam 12.65 22.28 28.33 63.25 30.36 93.61
P-Day 1-30 Amsterdam 25.30 44.55 56.65 126.50 25.30 151.80
P-Day 31-120 Amsterdam 18.98 33.41 42.49 94.88 18.98 113.85
P-Day 121 + Amsterdam 12.65 22.28 28.33 63.25 18.98 82.23
C-Day 1-30 The Hague 23.10 42.20 53.55 118.85 38.03 156.88
C-Day 31-120 The Hague 17.33 31.65 40.16 89.14 28.52 117.66
C-Day 121 + The Hague 11.55 21.10 26.78 59.43 28.52 87.95
P-Day 1-30 The Hague 23.10 42.20 53.55 118.85 23.77 142.62
P-Day 31-120 The Hague 17.33 31.65 40.16 89.14 17.83 106.97
P-Day 121 + The Hague 11.55 21.10 26.78 59.43 17.83 77.25
C-Day 1-30 Other 20.24 35.64 45.32 101.20 32.38 133.58
C-Day 31-120 Other 15.18 26.73 33.99 75.90 24.29 100.19
C-Day 121 + Other 10.12 17.82 22.66 50.60 24.29 74.89
P-Day 1-30 Other 20.24 35.64 45.32 101.20 20.24 121.44
P-Day 31-120 Other 15.18 26.73 33.99 75.90 15.18 91.08
P-Day 121 + Other 10.12 17.82 22.66 50.60 15.18 65.78

New Caledonia - Currency: CFP Franc (XPF) 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 Noumea 3,160.00 5,170.00 6,050.00 14,380.00 4,601.60 18,981.60
C-Day 31-120 Noumea 2,370.00 3,877.50 4,537.50 10,785.00 3,451.20 14,236.20
C-Day 121 + Noumea 1,580.00 2,585.00 3,025.00 7,190.00 3,451.20 10,641.20
P-Day 1-30 Noumea 3,160.00 5,170.00 6,050.00 14,380.00 2,876.00 17,256.00
P-Day 31-120 Noumea 2,370.00 3,877.50 4,537.50 10,785.00 2,157.00 12,942.00
P-Day 121 + Noumea 1,580.00 2,585.00 3,025.00 7,190.00 2,157.00 9,347.00

New Zealand - Currency: New Zealand Dollar (NZD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Auckland 47.80 92.20 116.45 256.45 82.06 338.51
C-Day 31-120 Auckland 35.85 69.15 87.34 192.34 61.55 253.89
C-Day 121 + Auckland 23.90 46.10 58.23 128.23 61.55 189.77
P-Day 1-30 Auckland 47.80 92.20 116.45 256.45 51.29 307.74
P-Day 31-120 Auckland 35.85 69.15 87.34 192.34 38.47 230.81
P-Day 121 + Auckland 23.90 46.10 58.23 128.23 38.47 166.69
C-Day 1-30 Wellington 45.60 88.35 108.75 242.70 77.66 320.36
C-Day 31-120 Wellington 34.20 66.26 81.56 182.03 58.25 240.27
C-Day 121 + Wellington 22.80 44.18 54.38 121.35 58.25 179.60
P-Day 1-30 Wellington 45.60 88.35 108.75 242.70 48.54 291.24
P-Day 31-120 Wellington 34.20 66.26 81.56 182.03 36.41 218.43
P-Day 121 + Wellington 22.80 44.18 54.38 121.35 36.41 157.76
C-Day 1-30 Other 36.48 70.68 87.00 194.16 62.13 256.29
C-Day 31-120 Other 27.36 53.01 65.25 145.62 46.60 192.22
C-Day 121 + Other 18.24 35.34 43.50 97.08 46.60 143.68
P-Day 1-30 Other 36.48 70.68 87.00 194.16 38.83 232.99
P-Day 31-120 Other 27.36 53.01 65.25 145.62 29.12 174.74
P-Day 121 + Other 18.24 35.34 43.50 97.08 29.12 126.20

Nicaragua - 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 Managua 12.50 30.35 35.55 78.40 25.09 103.49
C-Day 31-120 Managua 9.38 22.76 26.66 58.80 18.82 77.62
C-Day 121 + Managua 6.25 15.18 17.78 39.20 18.82 58.02
P-Day 1-30 Managua 12.50 30.35 35.55 78.40 15.68 94.08
P-Day 31-120 Managua 9.38 22.76 26.66 58.80 11.76 70.56
P-Day 121 + Managua 6.25 15.18 17.78 39.20 11.76 50.96
C-Day 1-30 Other 10.00 24.28 28.44 62.72 20.07 82.79
C-Day 31-120 Other 7.50 18.21 21.33 47.04 15.05 62.09
C-Day 121 + Other 5.00 12.14 14.22 31.36 15.05 46.41
P-Day 1-30 Other 10.00 24.28 28.44 62.72 12.54 75.26
P-Day 31-120 Other 7.50 18.21 21.33 47.04 9.41 56.45
P-Day 121 + Other 5.00 12.14 14.22 31.36 9.41 40.77

Niger - 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 Niamey 15,750.00 23,850.00 28,800.00 68,400.00 21,888.00 90,288.00
C-Day 31-120 Niamey 11,812.50 17,887.50 21,600.00 51,300.00 16,416.00 67,716.00
C-Day 121 + Niamey 7,875.00 11,925.00 14,400.00 34,200.00 16,416.00 50,616.00
P-Day 1-30 Niamey 15,750.00 23,850.00 28,800.00 68,400.00 13,680.00 82,080.00
P-Day 31-120 Niamey 11,812.50 17,887.50 21,600.00 51,300.00 10,260.00 61,560.00
P-Day 121 + Niamey 7,875.00 11,925.00 14,400.00 34,200.00 10,260.00 44,460.00
C-Day 1-30 Other 12,600.00 19,080.00 23,040.00 54,720.00 17,510.40 72,230.40
C-Day 31-120 Other 9,450.00 14,310.00 17,280.00 41,040.00 13,132.80 54,172.80
C-Day 121 + Other 6,300.00 9,540.00 11,520.00 27,360.00 13,132.80 40,492.80
P-Day 1-30 Other 12,600.00 19,080.00 23,040.00 54,720.00 10,944.00 65,664.00
P-Day 31-120 Other 9,450.00 14,310.00 17,280.00 41,040.00 8,208.00 49,248.00
P-Day 121 + Other 6,300.00 9,540.00 11,520.00 27,360.00 8,208.00 35,568.00

Nigeria - Currency: Naira (NGN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Abuja 21,100.00 29,550.00 41,300.00 91,950.00 29,424.00 121,374.00
C-Day 31-120 Abuja 15,825.00 22,162.50 30,975.00 68,962.50 22,068.00 91,030.50
C-Day 121 + Abuja 10,550.00 14,775.00 20,650.00 45,975.00 22,068.00 68,043.00
P-Day 1-30 Abuja 21,100.00 29,550.00 41,300.00 91,950.00 18,390.00 110,340.00
P-Day 31-120 Abuja 15,825.00 22,162.50 30,975.00 68,962.50 13,792.50 82,755.00
P-Day 121 + Abuja 10,550.00 14,775.00 20,650.00 45,975.00 13,792.50 59,767.50
C-Day 1-30 Lagos 29,050.00 43,150.00 59,700.00 131,900.00 42,208.00 174,108.00
C-Day 31-120 Lagos 21,787.50 32,362.50 44,775.00 98,925.00 31,656.00 130,581.00
C-Day 121 + Lagos 14,525.00 21,575.00 29,850.00 65,950.00 31,656.00 97,606.00
P-Day 1-30 Lagos 29,050.00 43,150.00 59,700.00 131,900.00 26,380.00 158,280.00
P-Day 31-120 Lagos 21,787.50 32,362.50 44,775.00 98,925.00 19,785.00 118,710.00
P-Day 121 + Lagos 14,525.00 21,575.00 29,850.00 65,950.00 19,785.00 85,735.00
C-Day 1-30 Other 16,880.00 23,640.00 33,040.00 73,560.00 23,539.20 97,099.20
C-Day 31-120 Other 12,660.00 17,730.00 24,780.00 55,170.00 17,654.40 72,824.40
C-Day 121 + Other 8,440.00 11,820.00 16,520.00 36,780.00 17,654.40 54,434.40
P-Day 1-30 Other 16,880.00 23,640.00 33,040.00 73,560.00 14,712.00 88,272.00
P-Day 31-120 Other 12,660.00 17,730.00 24,780.00 55,170.00 11,034.00 66,204.00
P-Day 121 + Other 8,440.00 11,820.00 16,520.00 36,780.00 11,034.00 47,814.00

Niue - Currency: New Zealand Dollar (NZD) 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 Alofi * * * * 25.00  CAD *
C-Day 31-120 Alofi * * * * 18.75  CAD *
C-Day 121 + Alofi * * * * 18.75  CAD *
P-Day 1-30 Alofi * * * * 25.00  CAD *
P-Day 31-120 Alofi * * * * 18.75  CAD *
P-Day 121 + Alofi * * * * 18.75  CAD *

North Macedonia (Republic of North Macedonia) - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Skopje 21.60 29.65 47.50 98.75 31.60 130.35
C-Day 31-120 Skopje 16.20 22.24 35.63 74.06 23.70 97.76
C-Day 121 + Skopje 10.80 14.83 23.75 49.38 23.70 73.08
P-Day 1-30 Skopje 21.60 29.65 47.50 98.75 19.75 118.50
P-Day 31-120 Skopje 16.20 22.24 35.63 74.06 14.81 88.88
P-Day 121 + Skopje 10.80 14.83 23.75 49.38 14.81 64.19
C-Day 1-30 Other 17.28 23.72 38.00 79.00 25.28 104.28
C-Day 31-120 Other 12.96 17.79 28.50 59.25 18.96 78.21
C-Day 121 + Other 8.64 11.86 19.00 39.50 18.96 58.46
P-Day 1-30 Other 17.28 23.72 38.00 79.00 15.80 94.80
P-Day 31-120 Other 12.96 17.79 28.50 59.25 11.85 71.10
P-Day 121 + Other 8.64 11.86 19.00 39.50 11.85 51.35

Northern Ireland - United Kingdom

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 London 23.35 40.85 46.25 110.45 35.34 145.79
C-Day 31-120 London 17.51 30.64 34.69 82.84 26.51 109.35
C-Day 121 + London 11.68 20.43 23.13 55.23 26.51 81.73
P-Day 1-30 London 23.35 40.85 46.25 110.45 22.09 132.54
P-Day 31-120 London 17.51 30.64 34.69 82.84 16.57 99.41
P-Day 121 + London 11.68 20.43 23.13 55.23 16.57 71.79
C-Day 1-30 Other 18.68 32.68 37.00 88.36 28.28 116.64
C-Day 31-120 Other 14.01 24.51 27.75 66.27 21.21 87.48
C-Day 121 + Other 9.34 16.34 18.50 44.18 21.21 65.39
P-Day 1-30 Other 18.68 32.68 37.00 88.36 17.67 106.03
P-Day 31-120 Other 14.01 24.51 27.75 66.27 13.25 79.52
P-Day 121 + Other 9.34 16.34 18.50 44.18 13.25 57.43

Northern Marianas - 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

Norway - Currency: Norwegian Krone (NOK)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Jatta / Stavanger * 671.00 766.00 1,437.00 574.80 2,011.80
C-Day 31-120 Jatta / Stavanger * 503.25 574.50 1,077.75 431.10 1,508.85
C-Day 121 + Jatta / Stavanger * 335.50 383.00 718.50 431.10 1,149.60
P-Day 1-30 Jatta / Stavanger * 671.00 766.00 1,437.00 359.25 1,796.25
P-Day 31-120 Jatta / Stavanger * 503.25 574.50 1,077.75 269.44 1,347.19
P-Day 121 + Jatta / Stavanger * 335.50 383.00 718.50 269.44 987.94
C-Day 1-30 Oslo 414.00 735.00 873.00 2,022.00 647.04 2,669.04
C-Day 31-120 Oslo 310.50 551.25 654.75 1,516.50 485.28 2,001.78
C-Day 121 + Oslo 207.00 367.50 436.50 1,011.00 485.28 1,496.28
P-Day 1-30 Oslo 414.00 735.00 873.00 2,022.00 404.40 2,426.40
P-Day 31-120 Oslo 310.50 551.25 654.75 1,516.50 303.30 1,819.80
P-Day 121 + Oslo 207.00 367.50 436.50 1,011.00 303.30 1,314.30
C-Day 1-30 Tromso * 731.00 871.00 1,602.00 640.80 2,242.80
C-Day 31-120 Tromso * 548.25 653.25 1,201.50 480.60 1,682.10
C-Day 121 + Tromso * 365.50 435.50 801.00 480.60 1,281.60
P-Day 1-30 Tromso * 731.00 871.00 1,602.00 400.50 2,002.50
P-Day 31-120 Tromso * 548.25 653.25 1,201.50 300.38 1,501.88
P-Day 121 + Tromso * 365.50 435.50 801.00 300.38 1,101.38
C-Day 1-30 Other 331.20 588.00 698.40 1,617.60 517.63 2,135.23
C-Day 31-120 Other 248.40 441.00 523.80 1,213.20 388.22 1,601.42
C-Day 121 + Other 165.60 294.00 349.20 808.80 388.22 1,197.02
P-Day 1-30 Other 331.20 588.00 698.40 1,617.60 323.52 1,941.12
P-Day 31-120 Other 248.40 441.00 523.80 1,213.20 242.64 1,455.84
P-Day 121 + Other 165.60 294.00 349.20 808.80 242.64 1,051.44