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.
Uganda - Currency: Uganda Shilling (UGX)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Kampala
54,000.00
93,900.00
108,600.00
256,500.00
82,080.00
338,580.00
C-Day 31-120
Kampala
40,500.00
70,425.00
81,450.00
192,375.00
61,560.00
253,935.00
C-Day 121 +
Kampala
27,000.00
46,950.00
54,300.00
128,250.00
61,560.00
189,810.00
P-Day 1-30
Kampala
54,000.00
93,900.00
108,600.00
256,500.00
51,300.00
307,800.00
P-Day 31-120
Kampala
40,500.00
70,425.00
81,450.00
192,375.00
38,475.00
230,850.00
P-Day 121 +
Kampala
27,000.00
46,950.00
54,300.00
128,250.00
38,475.00
166,725.00
C-Day 1-30
Other
43,200.00
75,120.00
86,880.00
205,200.00
65,664.00
270,864.00
C-Day 31-120
Other
32,400.00
56,340.00
65,160.00
153,900.00
49,248.00
203,148.00
C-Day 121 +
Other
21,600.00
37,560.00
43,440.00
102,600.00
49,248.00
151,848.00
P-Day 1-30
Other
43,200.00
75,120.00
86,880.00
205,200.00
41,040.00
246,240.00
P-Day 31-120
Other
32,400.00
56,340.00
65,160.00
153,900.00
30,780.00
184,680.00
P-Day 121 +
Other
21,600.00
37,560.00
43,440.00
102,600.00
30,780.00
133,380.00
Ukraine - Currency: Hryvnia (UAH)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Kyiv
1,140.00
1,780.00
2,465.00
5,385.00
1,723.20
7,108.20
C-Day 31-120
Kyiv
855.00
1,335.00
1,848.75
4,038.75
1,292.40
5,331.15
C-Day 121 +
Kyiv
570.00
890.00
1,232.50
2,692.50
1,292.40
3,984.90
P-Day 1-30
Kyiv
1,140.00
1,780.00
2,465.00
5,385.00
1,077.00
6,462.00
P-Day 31-120
Kyiv
855.00
1,335.00
1,848.75
4,038.75
807.75
4,846.50
P-Day 121 +
Kyiv
570.00
890.00
1,232.50
2,692.50
807.75
3,500.25
C-Day 1-30
Other
912.00
1,424.00
1,972.00
4,308.00
1,378.56
5,686.56
C-Day 31-120
Other
684.00
1,068.00
1,479.00
3,231.00
1,033.92
4,264.92
C-Day 121 +
Other
456.00
712.00
986.00
2,154.00
1,033.92
3,187.92
P-Day 1-30
Other
912.00
1,424.00
1,972.00
4,308.00
861.60
5,169.60
P-Day 31-120
Other
684.00
1,068.00
1,479.00
3,231.00
646.20
3,877.20
P-Day 121 +
Other
456.00
712.00
986.00
2,154.00
646.20
2,800.20
United Arab Emirates - Currency: United Arab Emirates Dirham (AED)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Abu Dhabi
120.50
172.50
237.50
530.50
169.76
700.26
C-Day 31-120
Abu Dhabi
90.38
129.38
178.13
397.88
127.32
525.20
C-Day 121 +
Abu Dhabi
60.25
86.25
118.75
265.25
127.32
392.57
P-Day 1-30
Abu Dhabi
120.50
172.50
237.50
530.50
106.10
636.60
P-Day 31-120
Abu Dhabi
90.38
129.38
178.13
397.88
79.58
477.45
P-Day 121 +
Abu Dhabi
60.25
86.25
118.75
265.25
79.58
344.83
C-Day 1-30
Dubai
124.00
165.00
215.50
504.50
161.44
665.94
C-Day 31-120
Dubai
93.00
123.75
161.63
378.38
121.08
499.46
C-Day 121 +
Dubai
62.00
82.50
107.75
252.25
121.08
373.33
P-Day 1-30
Dubai
124.00
165.00
215.50
504.50
100.90
605.40
P-Day 31-120
Dubai
93.00
123.75
161.63
378.38
75.68
454.05
P-Day 121 +
Dubai
62.00
82.50
107.75
252.25
75.68
327.93
C-Day 1-30
Other
96.40
138.00
190.00
424.40
135.81
560.21
C-Day 31-120
Other
72.30
103.50
142.50
318.30
101.86
420.16
C-Day 121 +
Other
48.20
69.00
95.00
212.20
101.86
314.06
P-Day 1-30
Other
96.40
138.00
190.00
424.40
84.88
509.28
P-Day 31-120
Other
72.30
103.50
142.50
318.30
63.66
381.96
P-Day 121 +
Other
48.20
69.00
95.00
212.20
63.66
275.86
United Kingdom (includes Northern Ireland) - Currency: Pound Sterling (GBP)
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
United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands) - 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
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
Uruguay - 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
Montevideo
40.65
70.70
83.15
194.50
62.24
256.74
C-Day 31-120
Montevideo
30.49
53.03
62.36
145.88
46.68
192.56
C-Day 121 +
Montevideo
20.33
35.35
41.58
97.25
46.68
143.93
P-Day 1-30
Montevideo
40.65
70.70
83.15
194.50
38.90
233.40
P-Day 31-120
Montevideo
30.49
53.03
62.36
145.88
29.18
175.05
P-Day 121 +
Montevideo
20.33
35.35
41.58
97.25
29.18
126.43
C-Day 1-30
Other
32.52
56.56
66.52
155.60
49.79
205.39
C-Day 31-120
Other
24.39
42.42
49.89
116.70
37.34
154.04
C-Day 121 +
Other
16.26
28.28
33.26
77.80
37.34
115.14
P-Day 1-30
Other
32.52
56.56
66.52
155.60
31.12
186.72
P-Day 31-120
Other
24.39
42.42
49.89
116.70
23.34
140.04
P-Day 121 +
Other
16.26
28.28
33.26
77.80
23.34
101.14
Uzbekistan - Currency: US Dollar (USD) NOTE: One Rate for Country
