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.
Afghanistan - 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
Kabul
*
*
*
*
25.00
CAD
*
C-Day 31-120
Kabul
*
*
*
*
18.75
CAD
*
C-Day 121 +
Kabul
*
*
*
*
18.75
CAD
*
P-Day 1-30
Kabul
*
*
*
*
25.00
CAD
*
P-Day 31-120
Kabul
*
*
*
*
18.75
CAD
*
P-Day 121 +
Kabul
*
*
*
*
18.75
CAD
*
C-Day 1-30
Kandahar
*
*
*
*
25.00
CAD
*
C-Day 31-120
Kandahar
*
*
*
*
18.75
CAD
*
C-Day 121 +
Kandahar
*
*
*
*
18.75
CAD
*
P-Day 1-30
Kandahar
*
*
*
*
25.00
CAD
*
P-Day 31-120
Kandahar
*
*
*
*
18.75
CAD
*
P-Day 121 +
Kandahar
*
*
*
*
18.75
CAD
*
C-Day 1-30
Other
*
*
*
*
25.00
CAD
*
C-Day 31-120
Other
*
*
*
*
18.75
CAD
*
C-Day 121 +
Other
*
*
*
*
18.75
CAD
*
P-Day 1-30
Other
*
*
*
*
25.00
CAD
*
P-Day 31-120
Other
*
*
*
*
18.75
CAD
*
P-Day 121 +
Other
*
*
*
*
18.75
CAD
*
Albania - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tirana
15.55
31.30
40.60
87.45
27.98
115.43
C-Day 31-120
Tirana
11.66
23.48
30.45
65.59
20.99
86.58
C-Day 121 +
Tirana
7.78
15.65
20.30
43.73
20.99
64.71
P-Day 1-30
Tirana
15.55
31.30
40.60
87.45
17.49
104.94
P-Day 31-120
Tirana
11.66
23.48
30.45
65.59
13.12
78.71
P-Day 121 +
Tirana
7.78
15.65
20.30
43.73
13.12
56.84
C-Day 1-30
Other
12.44
25.04
32.48
69.96
22.39
92.35
C-Day 31-120
Other
9.33
18.78
24.36
52.47
16.79
69.26
C-Day 121 +
Other
6.22
12.52
16.24
34.98
16.79
51.77
P-Day 1-30
Other
12.44
25.04
32.48
69.96
13.99
83.95
P-Day 31-120
Other
9.33
18.78
24.36
52.47
10.49
62.96
P-Day 121 +
Other
6.22
12.52
16.24
34.98
10.49
45.47
Algeria - 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
Algiers
38.30
70.40
95.60
204.30
65.38
269.68
C-Day 31-120
Algiers
28.73
52.80
71.70
153.23
49.03
202.26
C-Day 121 +
Algiers
19.15
35.20
47.80
102.15
49.03
151.18
P-Day 1-30
Algiers
38.30
70.40
95.60
204.30
40.86
245.16
P-Day 31-120
Algiers
28.73
52.80
71.70
153.23
30.65
183.87
P-Day 121 +
Algiers
19.15
35.20
47.80
102.15
30.65
132.80
C-Day 1-30
Other
30.64
56.32
76.48
163.44
52.30
215.74
C-Day 31-120
Other
22.98
42.24
57.36
122.58
39.23
161.81
C-Day 121 +
Other
15.32
28.16
38.24
81.72
39.23
120.95
P-Day 1-30
Other
30.64
56.32
76.48
163.44
32.69
196.13
P-Day 31-120
Other
22.98
42.24
57.36
122.58
24.52
147.10
P-Day 121 +
Other
15.32
28.16
38.24
81.72
24.52
106.24
Andorra - 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
Andorra la Vella
*
*
*
*
25.00
CAD
*
C-Day 31-120
Andorra la Vella
*
*
*
*
18.75
CAD
*
C-Day 121 +
Andorra la Vella
*
*
*
*
18.75
CAD
*
P-Day 1-30
Andorra la Vella
*
*
*
*
25.00
CAD
*
P-Day 31-120
Andorra la Vella
*
*
*
*
18.75
CAD
*
P-Day 121 +
Andorra la Vella
*
*
*
*
18.75
CAD
*
Angola - 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
Luanda
19.10
34.40
47.45
100.95
32.30
133.25
C-Day 31-120
Luanda
14.33
25.80
35.59
75.71
24.23
99.94
C-Day 121 +
Luanda
9.55
17.20
23.73
50.48
24.23
74.70
P-Day 1-30
Luanda
19.10
34.40
47.45
100.95
20.19
121.14
P-Day 31-120
Luanda
14.33
25.80
35.59
75.71
15.14
90.86
P-Day 121 +
Luanda
9.55
17.20
23.73
50.48
15.14
65.62
C-Day 1-30
Other
15.28
27.52
37.96
80.76
25.84
106.60
C-Day 31-120
Other
11.46
20.64
28.47
60.57
19.38
79.95
C-Day 121 +
Other
7.64
13.76
18.98
40.38
19.38
59.76
P-Day 1-30
Other
15.28
27.52
37.96
80.76
16.15
96.91
P-Day 31-120
Other
11.46
20.64
28.47
60.57
12.11
72.68
P-Day 121 +
Other
7.64
13.76
18.98
40.38
12.11
52.49
Anguilla - 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
The Valley
31.90
77.15
104.30
213.35
68.27
281.62
C-Day 31-120
The Valley
23.93
57.86
78.23
160.01
51.20
211.22
C-Day 121 +
The Valley
15.95
38.58
52.15
106.68
51.20
157.88
P-Day 1-30
The Valley
31.90
77.15
104.30
213.35
42.67
256.02
P-Day 31-120
The Valley
23.93
57.86
78.23
160.01
32.00
192.02
P-Day 121 +
The Valley
15.95
38.58
52.15
106.68
32.00
138.68
Antarctica - 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
Antarctica
*
*
*
*
25.00
CAD
*
C-Day 31-120
Antarctica
*
*
*
*
18.75
CAD
*
C-Day 121 +
Antarctica
*
*
*
*
18.75
CAD
*
P-Day 1-30
Antarctica
*
*
*
*
25.00
CAD
*
P-Day 31-120
Antarctica
*
*
*
*
18.75
CAD
*
P-Day 121 +
Antarctica
*
*
*
*
18.75
CAD
*
Antigua and Barbuda - 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
St. John's
26.95
66.75
91.00
184.70
59.10
243.80
C-Day 31-120
St. John's
20.21
50.06
68.25
138.53
44.33
182.85
C-Day 121 +
St. John's
13.48
33.38
45.50
92.35
44.33
136.68
P-Day 1-30
St. John's
26.95
66.75
91.00
184.70
36.94
221.64
P-Day 31-120
St. John's
20.21
50.06
68.25
138.53
27.71
166.23
P-Day 121 +
St. John's
13.48
33.38
45.50
92.35
27.71
120.06
Argentina - Currency: Argentine Peso (ARS)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Buenos Aires
42,800.00
72,700.00
102,100.00
217,600.00
69,632.00
287,232.00
C-Day 31-120
Buenos Aires
32,100.00
54,525.00
76,575.00
163,200.00
52,224.00
215,424.00
C-Day 121 +
Buenos Aires
21,400.00
36,350.00
51,050.00
108,800.00
52,224.00
161,024.00
P-Day 1-30
Buenos Aires
42,800.00
72,700.00
102,100.00
217,600.00
43,520.00
261,120.00
P-Day 31-120
Buenos Aires
32,100.00
54,525.00
76,575.00
163,200.00
32,640.00
195,840.00
P-Day 121 +
Buenos Aires
21,400.00
36,350.00
51,050.00
108,800.00
32,640.00
141,440.00
C-Day 1-30
Other
34,240.00
58,160.00
81,680.00
174,080.00
55,705.60
229,785.60
C-Day 31-120
Other
25,680.00
43,620.00
61,260.00
130,560.00
41,779.20
172,339.20
C-Day 121 +
Other
17,120.00
29,080.00
40,840.00
87,040.00
41,779.20
128,819.20
P-Day 1-30
Other
34,240.00
58,160.00
81,680.00
174,080.00
34,816.00
208,896.00
P-Day 31-120
Other
25,680.00
43,620.00
61,260.00
130,560.00
26,112.00
156,672.00
P-Day 121 +
Other
17,120.00
29,080.00
40,840.00
87,040.00
26,112.00
113,152.00
Armenia - 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
Yerevan
25.30
34.15
51.90
111.35
35.63
146.98
C-Day 31-120
Yerevan
18.98
25.61
38.93
83.51
26.72
110.24
C-Day 121 +
Yerevan
12.65
17.08
25.95
55.68
26.72
82.40
P-Day 1-30
Yerevan
25.30
34.15
51.90
111.35
22.27
133.62
P-Day 31-120
Yerevan
18.98
25.61
38.93
83.51
16.70
100.22
P-Day 121 +
Yerevan
12.65
17.08
25.95
55.68
16.70
72.38
Aruba (Kingdom of the Netherlands) - 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
Oranjestad
26.45
48.00
68.65
143.10
45.79
188.89
C-Day 31-120
Oranjestad
19.84
36.00
51.49
107.33
34.34
141.67
C-Day 121 +
Oranjestad
13.23
24.00
34.33
71.55
34.34
105.89
P-Day 1-30
Oranjestad
26.45
48.00
68.65
143.10
28.62
171.72
P-Day 31-120
Oranjestad
19.84
36.00
51.49
107.33
21.47
128.79
P-Day 121 +
Oranjestad
13.23
24.00
34.33
71.55
21.47
93.02
Australia - Currency: Australian Dollar (AUD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Adelaide
41.05
71.15
101.05
213.25
68.24
281.49
C-Day 31-120
Adelaide
30.79
53.36
75.79
159.94
51.18
211.12
C-Day 121 +
Adelaide
20.53
35.58
50.53
106.63
51.18
157.81
P-Day 1-30
Adelaide
41.05
71.15
101.05
213.25
42.65
255.90
P-Day 31-120
Adelaide
30.79
53.36
75.79
159.94
31.99
191.93
P-Day 121 +
Adelaide
20.53
35.58
50.53
106.63
31.99
138.61
C-Day 1-30
Brisbane
44.05
76.60
112.55
233.20
74.62
307.82
C-Day 31-120
Brisbane
33.04
57.45
84.41
174.90
55.97
230.87
C-Day 121 +
Brisbane
22.03
38.30
56.28
116.60
55.97
172.57
P-Day 1-30
Brisbane
44.05
76.60
112.55
233.20
46.64
279.84
P-Day 31-120
Brisbane
33.04
57.45
84.41
174.90
34.98
209.88
P-Day 121 +
Brisbane
22.03
38.30
56.28
116.60
34.98
151.58
C-Day 1-30
Canberra
36.55
70.70
88.80
196.05
62.74
258.79
C-Day 31-120
Canberra
27.41
53.03
66.60
147.04
47.05
194.09
C-Day 121 +
Canberra
18.28
35.35
44.40
98.03
47.05
145.08
P-Day 1-30
Canberra
36.55
70.70
88.80
196.05
39.21
235.26
P-Day 31-120
Canberra
27.41
53.03
66.60
147.04
29.41
176.45
P-Day 121 +
Canberra
18.28
35.35
44.40
98.03
29.41
127.43
C-Day 1-30
Hobart
34.45
68.95
94.75
198.15
63.41
261.56
C-Day 31-120
Hobart
25.84
51.71
71.06
148.61
47.56
196.17
C-Day 121 +
Hobart
17.23
34.48
47.38
99.08
47.56
146.63
P-Day 1-30
Hobart
34.45
68.95
94.75
198.15
39.63
237.78
P-Day 31-120
Hobart
25.84
51.71
71.06
148.61
29.72
178.34
P-Day 121 +
Hobart
17.23
34.48
47.38
99.08
29.72
128.80
C-Day 1-30
Melbourne
40.85
78.05
109.35
228.25
73.04
301.29
C-Day 31-120
Melbourne
30.64
58.54
82.01
171.19
54.78
225.97
C-Day 121 +
Melbourne
20.43
39.03
54.68
114.13
54.78
168.91
P-Day 1-30
Melbourne
40.85
78.05
109.35
228.25
45.65
273.90
P-Day 31-120
Melbourne
30.64
58.54
82.01
171.19
34.24
205.43
P-Day 121 +
Melbourne
20.43
39.03
54.68
114.13
34.24
148.36
C-Day 1-30
Perth
42.45
76.20
104.80
223.45
71.50
294.95
C-Day 31-120
Perth
31.84
57.15
78.60
167.59
53.63
221.22
C-Day 121 +
Perth
21.23
38.10
52.40
111.73
53.63
165.35
P-Day 1-30
Perth
42.45
76.20
104.80
223.45
44.69
268.14
P-Day 31-120
Perth
31.84
57.15
78.60
167.59
33.52
201.11
P-Day 121 +
Perth
21.23
38.10
52.40
111.73
33.52
145.24
C-Day 1-30
Sydney
44.80
85.00
116.15
245.95
78.70
324.65
C-Day 31-120
Sydney
33.60
63.75
87.11
184.46
59.03
243.49
C-Day 121 +
Sydney
22.40
42.50
58.08
122.98
59.03
182.00
P-Day 1-30
Sydney
44.80
85.00
116.15
245.95
49.19
295.14
P-Day 31-120
Sydney
33.60
63.75
87.11
184.46
36.89
221.36
P-Day 121 +
Sydney
22.40
42.50
58.08
122.98
36.89
159.87
C-Day 1-30
Other
29.24
56.56
71.04
156.84
50.19
207.03
C-Day 31-120
Other
21.93
42.42
53.28
117.63
37.64
155.27
C-Day 121 +
Other
14.62
28.28
35.52
78.42
37.64
116.06
P-Day 1-30
Other
29.24
56.56
71.04
156.84
31.37
188.21
P-Day 31-120
Other
21.93
42.42
53.28
117.63
23.53
141.16
P-Day 121 +
Other
14.62
28.28
35.52
78.42
23.53
101.95
Austria - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Graz
24.45
50.60
70.25
145.30
46.50
191.80
C-Day 31-120
Graz
18.34
37.95
52.69
108.98
34.87
143.85
C-Day 121 +
Graz
12.23
25.30
35.13
72.65
34.87
107.52
P-Day 1-30
Graz
24.45
50.60
70.25
145.30
29.06
174.36
P-Day 31-120
Graz
18.34
37.95
52.69
108.98
21.80
130.77
P-Day 121 +
Graz
12.23
25.30
35.13
72.65
21.80
94.45
C-Day 1-30
Salzburg
29.70
52.05
67.45
149.20
47.74
196.94
C-Day 31-120
Salzburg
22.28
39.04
50.59
111.90
35.81
147.71
C-Day 121 +
Salzburg
14.85
26.03
33.73
74.60
35.81
110.41
P-Day 1-30
Salzburg
29.70
52.05
67.45
149.20
29.84
179.04
P-Day 31-120
Salzburg
22.28
39.04
50.59
111.90
22.38
134.28
P-Day 121 +
Salzburg
14.85
26.03
33.73
74.60
22.38
96.98
C-Day 1-30
Vienna
42.70
55.30
74.65
172.65
55.25
227.90
C-Day 31-120
Vienna
32.03
41.48
55.99
129.49
41.44
170.92
C-Day 121 +
Vienna
21.35
27.65
37.33
86.33
41.44
127.76
P-Day 1-30
Vienna
42.70
55.30
74.65
172.65
34.53
207.18
P-Day 31-120
Vienna
32.03
41.48
55.99
129.49
25.90
155.39
P-Day 121 +
Vienna
21.35
27.65
37.33
86.33
25.90
112.22
C-Day 1-30
Other
34.16
44.24
59.72
138.12
44.20
182.32
C-Day 31-120
Other
25.62
33.18
44.79
103.59
33.15
136.74
C-Day 121 +
Other
17.08
22.12
29.86
69.06
33.15
102.21
P-Day 1-30
Other
34.16
44.24
59.72
138.12
27.62
165.74
P-Day 31-120
Other
25.62
33.18
44.79
103.59
20.72
124.31
P-Day 121 +
Other
17.08
22.12
29.86
69.06
20.72
89.78
Azerbaijan - 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
Baku
26.40
50.25
61.85
138.50
44.32
182.82
C-Day 31-120
Baku
19.80
37.69
46.39
103.88
33.24
137.12
C-Day 121 +
Baku
13.20
25.13
30.93
69.25
33.24
102.49
P-Day 1-30
Baku
26.40
50.25
61.85
138.50
27.70
166.20
P-Day 31-120
Baku
19.80
37.69
46.39
103.88
20.78
124.65
P-Day 121 +
Baku
13.20
25.13
30.93
69.25
20.78
90.03
Azores - Currency: Euro (EUR) NOTE: One Rate for Country
