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.
Pakistan - Currency: Pakistan Rupee (PKR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Islamabad
3,080.00
4,490.00
5,620.00
13,190.00
4,220.80
17,410.80
C-Day 31-120
Islamabad
2,310.00
3,367.50
4,215.00
9,892.50
3,165.60
13,058.10
C-Day 121 +
Islamabad
1,540.00
2,245.00
2,810.00
6,595.00
3,165.60
9,760.60
P-Day 1-30
Islamabad
3,080.00
4,490.00
5,620.00
13,190.00
2,638.00
15,828.00
P-Day 31-120
Islamabad
2,310.00
3,367.50
4,215.00
9,892.50
1,978.50
11,871.00
P-Day 121 +
Islamabad
1,540.00
2,245.00
2,810.00
6,595.00
1,978.50
8,573.50
C-Day 1-30
Karachi
*
4,445.00
6,070.00
10,515.00
4,206.00
14,721.00
C-Day 31-120
Karachi
*
3,333.75
4,552.50
7,886.25
3,154.50
11,040.75
C-Day 121 +
Karachi
*
2,222.50
3,035.00
5,257.50
3,154.50
8,412.00
P-Day 1-30
Karachi
*
4,445.00
6,070.00
10,515.00
2,628.75
13,143.75
P-Day 31-120
Karachi
*
3,333.75
4,552.50
7,886.25
1,971.56
9,857.81
P-Day 121 +
Karachi
*
2,222.50
3,035.00
5,257.50
1,971.56
7,229.06
C-Day 1-30
Lahore
2,770.00
3,670.00
4,760.00
11,200.00
3,584.00
14,784.00
C-Day 31-120
Lahore
2,077.50
2,752.50
3,570.00
6,322.50
2,688.00
9,010.50
C-Day 121 +
Lahore
1,385.00
1,835.00
2,380.00
4,215.00
2,688.00
6,903.00
P-Day 1-30
Lahore
2,770.00
3,670.00
4,760.00
8,430.00
1,686.00
10,116.00
P-Day 31-120
Lahore
2,077.50
2,752.50
3,570.00
6,322.50
1,264.50
7,587.00
P-Day 121 +
Lahore
1,385.00
1,835.00
2,380.00
4,215.00
1,264.50
5,479.50
C-Day 1-30
Other
2,464.00
3,592.00
4,496.00
10,552.00
3,376.64
13,928.64
C-Day 31-120
Other
1,848.00
2,694.00
3,372.00
7,914.00
2,532.48
10,446.48
C-Day 121 +
Other
1,232.00
1,796.00
2,248.00
5,276.00
2,532.48
7,808.48
P-Day 1-30
Other
2,464.00
3,592.00
4,496.00
10,552.00
2,110.40
12,662.40
P-Day 31-120
Other
1,848.00
2,694.00
3,372.00
7,914.00
1,582.80
9,496.80
P-Day 121 +
Other
1,232.00
1,796.00
2,248.00
5,276.00
1,582.80
6,858.80
Palau - 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
Koror
*
*
*
*
25.00
CAD
*
C-Day 31-120
Koror
*
*
*
*
18.75
CAD
*
C-Day 121 +
Koror
*
*
*
*
18.75
CAD
*
P-Day 1-30
Koror
*
*
*
*
25.00
CAD
*
P-Day 31-120
Koror
*
*
*
*
18.75
CAD
*
P-Day 121 +
Koror
*
*
*
*
18.75
CAD
*
Panama - 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
Panama City
19.15
36.75
47.80
103.70
33.18
136.88
C-Day 31-120
Panama City
14.36
27.56
35.85
77.78
24.89
102.66
C-Day 121 +
Panama City
9.58
18.38
23.90
51.85
24.89
76.74
P-Day 1-30
Panama City
19.15
36.75
47.80
103.70
20.74
124.44
P-Day 31-120
Panama City
14.36
27.56
35.85
77.78
15.56
93.33
P-Day 121 +
Panama City
9.58
18.38
23.90
51.85
15.56
67.41
C-Day 1-30
Other
15.32
29.40
38.24
82.96
26.55
109.51
C-Day 31-120
Other
11.49
22.05
28.68
62.22
19.91
82.13
C-Day 121 +
Other
7.66
14.70
19.12
41.48
19.91
61.39
P-Day 1-30
Other
15.32
29.40
38.24
82.96
16.59
99.55
P-Day 31-120
Other
11.49
22.05
28.68
62.22
12.44
74.66
P-Day 121 +
Other
7.66
14.70
19.12
41.48
12.44
53.92
Papua New Guinea - Currency: Kina (PGK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Port Moresby
84.00
136.00
226.50
446.50
142.88
589.38
C-Day 31-120
Port Moresby
63.00
102.00
169.88
334.88
107.16
442.04
C-Day 121 +
Port Moresby
42.00
68.00
113.25
223.25
107.16
330.41
P-Day 1-30
Port Moresby
84.00
136.00
226.50
446.50
89.30
535.80
P-Day 31-120
Port Moresby
63.00
102.00
169.88
334.88
66.98
401.85
P-Day 121 +
Port Moresby
42.00
68.00
113.25
223.25
66.98
290.23
C-Day 1-30
Other
67.20
108.80
181.20
357.20
114.30
471.50
C-Day 31-120
Other
50.40
81.60
135.90
267.90
85.73
353.63
C-Day 121 +
Other
33.60
54.40
90.60
178.60
85.73
264.33
P-Day 1-30
Other
67.20
108.80
181.20
357.20
71.44
428.64
P-Day 31-120
Other
50.40
81.60
135.90
267.90
53.58
321.48
P-Day 121 +
Other
33.60
54.40
90.60
178.60
53.58
232.18
Paraguay - Currency: Guaraní (PYG)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Asunción
62,000.00
142,000.00
205,500.00
409,500.00
131,040.00
540,540.00
C-Day 31-120
Asunción
46,500.00
106,500.00
154,125.00
307,125.00
98,280.00
405,405.00
C-Day 121 +
Asunción
31,000.00
71,000.00
102,750.00
204,750.00
98,280.00
303,030.00
P-Day 1-30
Asunción
62,000.00
142,000.00
205,500.00
409,500.00
81,900.00
491,400.00
P-Day 31-120
Asunción
46,500.00
106,500.00
154,125.00
307,125.00
61,425.00
368,550.00
P-Day 121 +
Asunción
31,000.00
71,000.00
102,750.00
204,750.00
61,425.00
266,175.00
C-Day 1-30
Other
49,600.00
113,600.00
164,400.00
327,600.00
104,832.00
432,432.00
C-Day 31-120
Other
37,200.00
85,200.00
123,300.00
245,700.00
78,624.00
324,324.00
C-Day 121 +
Other
24,800.00
56,800.00
82,200.00
163,800.00
78,624.00
242,424.00
P-Day 1-30
Other
49,600.00
113,600.00
164,400.00
327,600.00
65,520.00
393,120.00
P-Day 31-120
Other
37,200.00
85,200.00
123,300.00
245,700.00
49,140.00
294,840.00
P-Day 121 +
Other
24,800.00
56,800.00
82,200.00
163,800.00
49,140.00
212,940.00
Peru - Currency: Peruvian Nuevo Sol (PEN)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Lima
70.50
119.50
149.50
339.50
108.64
448.14
C-Day 31-120
Lima
52.88
89.63
112.13
254.63
81.48
336.11
C-Day 121 +
Lima
35.25
59.75
74.75
169.75
81.48
251.23
P-Day 1-30
Lima
70.50
119.50
149.50
339.50
67.90
407.40
P-Day 31-120
Lima
52.88
89.63
112.13
254.63
50.93
305.55
P-Day 121 +
Lima
35.25
59.75
74.75
169.75
50.93
220.68
C-Day 1-30
Other
56.40
95.60
119.60
271.60
86.91
358.51
C-Day 31-120
Other
42.30
71.70
89.70
203.70
65.18
268.88
C-Day 121 +
Other
28.20
47.80
59.80
135.80
65.18
200.98
P-Day 1-30
Other
56.40
95.60
119.60
271.60
54.32
325.92
P-Day 31-120
Other
42.30
71.70
89.70
203.70
40.74
244.44
P-Day 121 +
Other
28.20
47.80
59.80
135.80
40.74
176.54
Philippines - Currency: Philippine Peso (PHP)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Manila
1,245.00
1,795.00
2,510.00
5,550.00
1,776.00
7,326.00
C-Day 31-120
Manila
933.75
1,346.25
1,882.50
4,162.50
1,332.00
5,494.50
C-Day 121 +
Manila
622.50
897.50
1,255.00
2,775.00
1,332.00
4,107.00
P-Day 1-30
Manila
1,245.00
1,795.00
2,510.00
5,550.00
1,110.00
6,660.00
P-Day 31-120
Manila
933.75
1,346.25
1,882.50
4,162.50
832.50
4,995.00
P-Day 121 +
Manila
622.50
897.50
1,255.00
2,775.00
832.50
3,607.50
C-Day 1-30
Other
996.00
1,436.00
2,008.00
4,440.00
1,420.80
5,860.80
C-Day 31-120
Other
747.00
1,077.00
1,506.00
3,330.00
1,065.60
4,395.60
C-Day 121 +
Other
498.00
718.00
1,004.00
2,220.00
1,065.60
3,285.60
P-Day 1-30
Other
996.00
1,436.00
2,008.00
4,440.00
888.00
5,328.00
P-Day 31-120
Other
747.00
1,077.00
1,506.00
3,330.00
666.00
3,996.00
P-Day 121 +
Other
498.00
718.00
1,004.00
2,220.00
666.00
2,886.00
Pitcairn Islands - 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
Adamstown
*
*
*
*
25.00
CAD
*
C-Day 31-120
Adamstown
*
*
*
*
18.75
CAD
*
C-Day 121 +
Adamstown
*
*
*
*
18.75
CAD
*
P-Day 1-30
Adamstown
*
*
*
*
25.00
CAD
*
P-Day 31-120
Adamstown
*
*
*
*
18.75
CAD
*
P-Day 121 +
Adamstown
*
*
*
*
18.75
CAD
*
Poland - Currency: Zloty (PLN)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Warsaw
84.00
126.50
177.00
387.50
124.00
511.50
C-Day 31-120
Warsaw
63.00
94.88
132.75
290.63
93.00
383.63
C-Day 121 +
Warsaw
42.00
63.25
88.50
193.75
93.00
286.75
P-Day 1-30
Warsaw
84.00
126.50
177.00
387.50
77.50
465.00
P-Day 31-120
Warsaw
63.00
94.88
132.75
290.63
58.13
348.75
P-Day 121 +
Warsaw
42.00
63.25
88.50
193.75
58.13
251.88
C-Day 1-30
Other
67.20
101.20
141.60
310.00
99.20
409.20
C-Day 31-120
Other
50.40
75.90
106.20
232.50
74.40
306.90
C-Day 121 +
Other
33.60
50.60
70.80
155.00
74.40
229.40
P-Day 1-30
Other
67.20
101.20
141.60
310.00
62.00
372.00
P-Day 31-120
Other
50.40
75.90
106.20
232.50
46.50
279.00
P-Day 121 +
Other
33.60
50.60
70.80
155.00
46.50
201.50
Portugal - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Lisbon
30.00
48.50
66.75
145.25
46.48
191.73
C-Day 31-120
Lisbon
22.50
36.38
50.06
108.94
34.86
143.80
C-Day 121 +
Lisbon
15.00
24.25
33.38
72.63
34.86
107.49
P-Day 1-30
Lisbon
30.00
48.50
66.75
145.25
29.05
174.30
P-Day 31-120
Lisbon
22.50
36.38
50.06
108.94
21.79
130.73
P-Day 121 +
Lisbon
15.00
24.25
33.38
72.63
21.79
94.41
C-Day 1-30
Other
24.00
38.80
53.40
116.20
37.18
153.38
C-Day 31-120
Other
18.00
29.10
40.05
87.15
27.89
115.04
C-Day 121 +
Other
12.00
19.40
26.70
58.10
27.89
85.99
P-Day 1-30
Other
24.00
38.80
53.40
116.20
23.24
139.44
P-Day 31-120
Other
18.00
29.10
40.05
87.15
17.43
104.58
P-Day 121 +
Other
12.00
19.40
26.70
58.10
17.43
75.53
Puerto Rico - United States of America (Outside the Continental USA ONLY)
