Effective April 1, 2023

The following table reflects the lower kilometric/mileage rate in Canadian dollars which applies outside Canada and the U.S.A.

Country

City

Calculated in Miles

Calculated in Kilometres

Tax-free

Tax-paid

Tax-free

Tax-paid

Afghanistan

Kabul

$0.35

N/A

$0.22

N/A

Albania

Tirana

N/A

$0.42

N/A

$0.26

Algeria

Algiers

$0.30

$0.32

$0.19

$0.20

Angola

All

N/A

$0.32

N/A

$0.20

Antigua

All

N/A

$0.38

N/A

$0.24

Argentina

Buenos Aires

$0.37

$0.39

$0.23

$0.24

Armenia

Yerevan

N/A

$0.36

N/A

$0.22

Aruba

All

N/A

$0.38

N/A

$0.24

Australia

Canberra

$0.34

$0.40

$0.21

$0.25

Australia

Sydney

$0.37

$0.40

$0.23

$0.25

Austria

Vienna

$0.38

$0.43

$0.24

$0.27

Bahamas

All

$0.40

$0.41

$0.25

$0.25

Bahrain

Manama

N/A

$0.34

N/A

$0.21

Bangladesh

Dhaka

$0.35

$0.36

$0.22

$0.22

Barbados

Bridgetown

$0.40

$0.43

$0.25

$0.27

Belarus

All

N/A

$0.35

N/A

$0.22

Belgium

Brussels

$0.41

$0.44

$0.26

$0.27

Belize

Belize City

$0.34

$0.38

$0.21

$0.24

Benin

Cotonou

$0.38

$0.38

$0.23

$0.24

Bermuda

All

N/A

$0.35

N/A

$0.22

Bhutan

All

N/A

$0.39

N/A

$0.24

Bolivia

La Paz

N/A

$0.34

N/A

$0.21

Bosnia and Herzegovina

Sarajevo

$0.35

$0.41

$0.22

$0.26

Botswana

All

N/A

$0.37

N/A

$0.23

Brazil

Belo Horizonte

N/A

$0.38

N/A

$0.23

Brazil

Brasilia

$0.33

$0.38

$0.21

$0.24

Brazil

Porto Alegre

N/A

$0.37

N/A

$0.23

Brazil

Recife

N/A

$0.37

N/A

$0.23

Brazil

Rio de Janeiro

N/A

$0.38

N/A

$0.24

Brazil

São Paulo

N/A

$0.37

N/A

$0.23

Brunei Darussalem

Bandar Seri Begawan

$0.33

N/A

$0.21

N/A

Bulgaria

All

N/A

$0.36

N/A

$0.22

Burkina Faso

Ouagadougou

$0.35

$0.38

$0.22

$0.24

Burundi

Bujumbura

$0.37

$0.41

$0.23

$0.26

Cambodia

Phnom Phenh

N/A

$0.31

N/A

$0.19

Cameroon

Yaoundé

$0.36

$0.39

$0.22

$0.24

Cape Verde

All

N/A

$0.36

N/A

$0.22

Cayman Islands

All

$0.43

$0.37

$0.27

$0.23

Central African Republic

Bangui

$0.38

$0.46

$0.24

$0.28

Chad

All

$0.36

$0.36

$0.22

$0.23

Chile

Santiago

N/A

$0.42

N/A

$0.26

China

Beijing

$0.38

$0.39

$0.23

$0.24

China

Chongqing

N/A

$0.38

N/A

$0.24

China

Guangzhou

N/A

$0.39

N/A

$0.24

China

Hong Kong

$0.44

$0.49

$0.27

$0.30

China

Shanghai

$0.39

$0.40

$0.24

$0.25

Colombia

Bogotá

N/A

$0.34

N/A

$0.21

Congo (Democratic Republic)

Brazzaville

$0.34

$0.37

$0.21

$0.23

Congo (Democratic Republic)

Kinshasa

$0.38

$0.37

$0.23

$0.23

Costa Rica

San José

$0.37

$0.40

$0.23

$0.25

Croatia

Zagreb

$0.39

$0.40

$0.24

$0.25

Cuba

Havana

N/A

$0.38

N/A

$0.24

Cuba

Guardalavaca

N/A

$0.38

N/A

$0.24

Cuba

Varadero

N/A

$0.38

N/A

$0.24

Cyprus

All

$0.37

$0.41

$0.23

$0.26

Czech Republic

Prague

$0.41

$0.44

$0.26

$0.27

Denmark

Copenhagen

$0.42

$0.44

$0.26

$0.28

Djibouti

All

$0.35

$0.38

$0.22

$0.24

Dominican Republic

Santo Domingo

N/A

$0.38

N/A

$0.24

Ecuador

Quito

N/A

$0.38

N/A

$0.23

Egypt

Cairo

N/A

$0.33

N/A

$0.20

El Salvador

San Salvador

$0.37

$0.37

$0.23

$0.23

Eritrea

All

N/A

$0.41

N/A

$0.25

Estonia

Tallinn

$0.38

$0.43

$0.24

$0.27

Eswatini

All

N/A

$0.40

N/A

$0.25

Ethiopia

Addis Ababa

$0.39

$0.39

$0.24

$0.24

Fiji

All

N/A

$0.39

N/A

$0.24

Finland

Helsinki

$0.42

$0.45

$0.26

$0.28

France

Paris

$0.38

$0.44

$0.24

$0.27

France

Paris - POECD

$0.38

$0.44

$0.24

$0.27

Gabon

All

$0.35

$0.37

$0.22

$0.23

Gambia

All

$0.35

$0.37

$0.22

$0.23

Georgia

All

N/A

$0.38

N/A

$0.24

Germany

Berlin

$0.39

$0.44

$0.24

$0.27

Germany

Munich

$0.36

$0.33

$0.22

$0.21

Germany

Düsseldorf

$0.37

$0.33

$0.23

$0.20

Ghana

Accra

N/A

$0.38

N/A

$0.24

Great Britain

London

$0.36

$0.43

$0.22

$0.27

Greece

Athens

$0.37

$0.44

$0.23

$0.27

Guatemala

Guatemala City

$0.38

$0.39

$0.23

$0.24

Guinea

Conakry

$0.36

$0.37

$0.22

$0.23

Guinea-Bissau

All

N/A

$0.37

N/A

$0.23

Guyana

Georgetown

$0.38

$0.36

$0.24

$0.22

Haiti

Port-au-Prince

$0.34

$0.38

$0.21

$0.24

Honduras

Tegucigalpa

N/A

$0.38

N/A

$0.23

Hungary

Budapest

$0.39

$0.43

$0.24

$0.27

Iceland

Reykjavik

$0.38

$0.46

$0.23

$0.28

India

Ahmedabad

N/A

$0.38

N/A

$0.24

India

Bangalore

N/A

$0.38

N/A

$0.24

India

Chandigarh

N/A

$0.38

N/A

$0.23

India

Chennai

N/A

$0.39

N/A

$0.24

India

Hyderabad

N/A

$0.39

N/A

$0.24

India

Kolkata

N/A

$0.39

N/A

$0.24

India

Mumbai

N/A

$0.39

N/A

$0.24

India

New Delhi

N/A

$0.38

N/A

$0.24

Indonesia

Bali

N/A

$0.35

N/A

$0.22

Indonesia

Jakarta

N/A

$0.37

N/A

$0.23

Iran

Tehran

$0.30

$0.31

$0.19

$0.19

Iraq

Baghdad

$0.33

$0.33

$0.21

$0.21

Iraq

Erbil

$0.34

$0.34

$0.21

$0.21

Ireland

Dublin

$0.41

$0.43

$0.25

$0.26

Israel

Tel Aviv

$0.38

$0.51

$0.24

$0.32

Italy

Rome

$0.41

$0.44

$0.26

$0.27

Ivory Coast

Abidjan

$0.35

$0.39

$0.22

$0.24

Jamaica

Kingston

$0.40

$0.40

$0.25

$0.25

Jamaica

Montego Bay

$0.38

$0.39

$0.23

$0.24

Japan

Tokyo

$0.37

$0.40

$0.23

$0.25

Jordan

Amman

N/A

$0.43

N/A

$0.27

Kazakhstan

Astana

N/A

$0.34

N/A

$0.21

Kenya

Nairobi

$0.40

$0.43

$0.25

$0.27

Korea

Seoul

$0.31

$0.31

$0.19

$0.19

Kosovo

All

$0.40

$0.42

$0.25

$0.26

Kuwait

Kuwait City

$0.33

N/A

$0.20

N/A

Kyrgyzstan

Bishkek

N/A

$0.35

N/A

$0.22

Laos

Vientiane

N/A

$0.39

N/A

$0.24

Latvia

Riga

$0.40

$0.43

$0.25

$0.26

Lebanon

Beirut

$1.94

$2.02

$1.21

$1.26

Lesotho

All

N/A

$0.34

N/A

$0.21

Liberia

All

N/A

$0.36

N/A

$0.23

Libya

Tripoli

$0.30

N/A

$0.18

N/A

Lithuania

Vilnius

$0.37

$0.42

$0.23

$0.26

Luxembourg

All

$0.40

$0.42

$0.25

$0.26

Macedonia

All

N/A

$0.40

N/A

$0.25

Madagascar

Antananarivo

N/A

$0.39

N/A

$0.24

Malawi

All

N/A

$0.38

N/A

$0.24

Malaysia

Kuala Lumpur

$0.34

N/A

$0.21

N/A

Mali

Bamako

N/A

$0.40

N/A

$0.25

Malta

All

N/A

$0.40

N/A

$0.25

Mauritania

Nouakchott

$0.36

$0.40

$0.22

$0.25

Mauritius

All

N/A

$0.40

N/A

$0.25

Mexico

Guadalajara

$0.36

$0.39

$0.22

$0.24

Mexico

Mexico City

$0.36

$0.39

$0.22

$0.24

Mexico

Monterrey

$0.36

$0.39

$0.22

$0.24

Moldova

All

N/A

$0.39

N/A

$0.25

Mongolia

Ulaanbaatar

N/A

$0.37

N/A

$0.23

Montenegro

All

N/A

$0.41

N/A

$0.26

Morocco

Agdal-Rabat

$0.37

$0.40

$0.23

$0.25

Mozambique

Maputo

N/A

$0.40

N/A

$0.25

Myanmar (Burma)

Yangon

N/A

$0.38

N/A

$0.24

Namibia

All

N/A

$0.38

N/A

$0.24

Nepal

Kathmandu

N/A

$0.39

N/A

$0.24

Netherlands

The Hague

$0.39

$0.45

$0.24

$0.28

New Zealand

Wellington

$0.35

$0.43

$0.22

$0.27

Nicaragua

Managua

N/A

$0.38

N/A

$0.24

Niger

Niamey

N/A

$0.37

N/A

$0.23

Nigeria

Abuja

$0.32

$0.38

$0.20

$0.24

Nigeria

Lagos

$0.32

$0.38

$0.20

$0.23

Norway

Oslo

$0.38

$0.46

$0.23

$0.28

Oman

All

N/A

$0.35

N/A

$0.21

Pakistan

Islamabad

$0.37

$0.38

$0.23

$0.23

Panama

Panama

$0.34

$0.37

$0.21

$0.23

Papua New Guinea

Port Moresby

$0.24

$0.35

$0.15

$0.22

Paraguay

All

$0.29

$0.31

$0.18

$0.19

Peru

Lima

$0.39

$0.40

$0.24

$0.25

Philippines

Manila

$0.38

$0.39

$0.24

$0.24

Poland

Warsaw

$0.39

$0.41

$0.24

$0.26

Portugal

Lisbon

$0.37

$0.43

$0.23

$0.26

Puerto Rico

All

N/A

$0.37

N/A

$0.23

Qatar

Doha

$0.33

$0.34

$0.20

$0.21

Romania

Bucharest

$0.38

$0.42

$0.24

$0.26

Russia

Moscow

N/A

$0.36

N/A

$0.22

Russia

Vladivostok

N/A

$0.36

N/A

$0.22

Rwanda

Kigali

$0.37

$0.40

$0.23

$0.25

St Lucia

All

N/A

$0.40

N/A

$0.25

Saudi Arabia

Riyadh

$0.33

$0.34

$0.21

$0.21

Senegal

Dakar

$0.36

$0.41

$0.23

$0.26

Serbia

Belgrade

$0.36

$0.43

$0.22

$0.27

Sierra Leone

All

$0.32

$0.38

$0.20

$0.23

Singapore

Singapore

$0.38

$0.42

$0.24

$0.26

Sint Maarten

All

N/A

$0.36

N/A

$0.23

Slovakia

Bratislava

$0.40

$0.42

$0.25

$0.26

Slovenia

Ljubljana

$0.39

$0.41

$0.24

$0.25

South Africa

Johannesburg

N/A

$0.37

N/A

$0.23

South Africa

Pretoria

N/A

$0.39

N/A

$0.24

South Sudan

Juba

N/A

$0.41

N/A

$0.25

Spain

Barcelona

$0.40

$0.44

$0.25

$0.27

Spain

Madrid

$0.40

$0.44

$0.25

$0.27

Sri Lanka

Colombo

$0.38

$0.39

$0.24

$0.24

Sudan

Khartoum

N/A

$0.38

N/A

$0.23

Suriname

All

$0.37

$0.35

$0.23

$0.22

Swaziland

All

N/A

N/A

N/A

N/A

Sweden

Stockholm

$0.37

$0.44

$0.23

$0.27

Switzerland

Berne

$0.40

$0.46

$0.25

$0.28

Switzerland

Geneva

$0.41

$0.45

$0.25

$0.28

Syria

All

N/A

$0.39

N/A

$0.24

Taiwan

Taipei

$0.36

$0.37

$0.22

$0.23

Tajikistan

All

N/A

$0.37

N/A

$0.23

Tanzania

Dar Es Salaam

N/A

$0.40

N/A

$0.25

Thailand

Bangkok

N/A

$0.39

N/A

$0.24

Togo

All

N/A

$0.39

N/A

$0.24

Trinidad and Tobago

Port of Spain

N/A

$0.36

N/A

$0.23

Tunisia

Tunis

$0.33

$0.36

$0.20

$0.22

Turkey

Ankara

$0.36

$0.38

$0.22

$0.23

Turkey

Istanbul

$0.37

$0.38

$0.23

$0.24

Turks and Caicos Islands

All

$0.43

$0.38

$0.26

$0.24

Uganda

All

$0.38

$0.40

$0.23

$0.25

Ukraine

Kiev

N/A

$0.41

N/A

$0.25

United Arab Emirates

Abu Dhabi

$0.35

$0.35

$0.22

$0.22

United Arab Emirates

Dubai

$0.35

$0.35

$0.22

$0.22

Uruguay

Montevideo

$0.38

$0.43

$0.24

$0.27

Uzbekistan

Tashkent

N/A

$0.37

N/A

$0.23

Venezuela

Caracas

$0.30

$0.34

$0.19

$0.21

Vietnam

Hanoi

N/A

$0.38

N/A

$0.23

Vietnam

Ho Chi Minh

$0.37

$0.37

$0.23

$0.23

West Bank

Ramallah

$0.37

$0.54

$0.23

$0.34

Yemen

Sana’a

N/A

$0.42

N/A

$0.26

Zambia

Lusaka

N/A

$0.40

N/A

$0.25

Zimbabwe

Harare

N/A

$0.39

N/A

$0.24

*N/A represents either not applicable or no data submitted

The dollar amounts shall be adjusted annually on April 1st in accordance with the methodology agreed to by the NJC FSD Committee.