Effective April 1, 2024

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 Kilometers

Tax-free

Tax-paid

Tax-free

Tax-paid

Afghanistan

Kabul

$0.35

N/A

$0.22

N/A

Albania

Tirana

N/A

$0.44

N/A

$0.27

Algeria

Algiers

$0.30

$0.32

$0.19

$0.20

Angola

All

$0.30

$0.30

$0.19

$0.19

Antigua

All

N/A

$0.39

N/A

$0.24

Argentina

Buenos Aires

N/A

$0.39

N/A

$0.24

Armenia

Yerevan

N/A

$0.40

N/A

$0.25

Aruba

All

N/A

$0.38

N/A

$0.23

Australia

Canberra

$0.34

$0.40

$0.21

$0.25

Australia

Sydney

$0.38

$0.41

$0.23

$0.25

Austria

Vienna

$0.42

$0.46

$0.26

$0.29

Azerbaijan

All

N/A

$0.39

N/A

$0.24

Bahamas

All

N/A

$0.41

N/A

$0.25

Bahrain

Manama

N/A

$0.32

N/A

$0.20

Bangladesh

Dhaka

$0.35

$0.36

$0.22

$0.22

Barbados

Bridgetown

N/A

$0.46

N/A

$0.29

Belarus

All

N/A

$0.34

N/A

$0.21

Belgium

Brussels

$0.43

$0.46

$0.27

$0.29

Belize

All

$0.36

$0.44

$0.22

$0.28

Benin

Cotonou

$0.37

$0.38

$0.23

$0.24

Bermuda

All

N/A

$0.50

N/A

$0.31

Bhutan

All

N/A

$0.38

N/A

$0.24

Bolivia

La Paz

N/A

$0.33

N/A

$0.20

Bosnia and Herzegovina

Sarajevo

$0.34

$0.41

$0.21

$0.26

Botswana

All

N/A

$0.38

N/A

$0.23

Brazil

Belo Horizonte

N/A

$0.37

N/A

$0.23

Brazil

Brasilia

N/A

$0.39

N/A

$0.24

Brazil

Porto Alegre

N/A

$0.38

N/A

$0.24

Brazil

Recife

N/A

$0.39

N/A

$0.24

Brazil

Rio de Janeiro

N/A

$0.38

N/A

$0.24

Brazil

São Paulo

$0.39

N/A

$0.24

N/A

Brunei

Bandar Seri Begawan

$0.31

N/A

$0.19

N/A

Bulgaria

All

N/A

$0.41

N/A

$0.26

Burkina Faso

Ouagadougou

$0.34

$0.39

$0.21

$0.25

Burundi

Bujumbura

$0.37

$0.41

$0.23

$0.26

Cambodia

Phnom Penh

N/A

$0.39

N/A

$0.24

Cameroon

Yaoundé

N/A

$0.41

N/A

$0.25

Cabo Verde

All

N/A

$0.36

N/A

$0.22

Cayman Islands

All

$0.44

N/A

$0.27

N/A

Central African Republic

All

N/A

$0.47

N/A

$0.29

Chad

All

N/A

$0.38

N/A

$0.23

Chile

Santiago

N/A

$0.40

N/A

$0.25

China

Beijing

$0.37

$0.39

$0.23

$0.24

China

Chongqing

$0.38

N/A

$0.24

N/A

China

Guangzhou

$0.38

$0.39

$0.23

$0.24

China

Hong Kong

$0.43

$0.49

$0.27

$0.30

China

Shanghai

$0.37

$0.38

$0.23

$0.24

Colombia

Bogotá

N/A

$0.27

N/A

$0.17

Congo (Republic)

Brazzaville

$0.34

$0.36

$0.21

$0.23

Congo (Democratic Republic)

Kinshasa

N/A

$0.41

N/A

$0.25

Costa Rica

San José

$0.36

$0.39

$0.22

$0.25

Côte d'Ivoire

Abidjan

$0.37

$0.41

$0.23

$0.26

Croatia

Zagreb

$0.40

$0.43

$0.25

$0.27

Cuba

Havana

N/A

$0.39

N/A

$0.24

Cuba

Guardalavaca

N/A

$0.38

N/A

$0.23

Cuba

Varadero

N/A

$0.38

N/A

$0.23

Cyprus

All

$0.36

$0.42

$0.22

$0.26

Czech Republic

Prague

$0.41

$0.44

$0.26

$0.27

Denmark

Copenhagen

$0.45

$0.49

$0.28

$0.30

Djibouti

All

N/A

$0.41

N/A

$0.26

Dominican Republic

Santo Domingo

N/A

$0.40

N/A

$0.25

Ecuador

Quito

N/A

$0.37

N/A

$0.23

Egypt

Cairo

N/A

$0.31

N/A

$0.19

El Salvador

San Salvador

$0.37

$0.38

$0.23

$0.24

Eritrea

All

N/A

$0.43

N/A

$0.27

Estonia

Tallinn

N/A

$0.44

N/A

$0.28

Eswatini

All

$0.38

$0.38

$0.24

$0.24

Ethiopia

Addis Ababa

N/A

$0.41

N/A

$0.25

Fiji

All

N/A

$0.39

N/A

$0.24

Finland

Helsinki

$0.43

$0.47

$0.27

$0.29

France

Paris

$0.38

$0.46

$0.23

$0.29

France

Paris - POECD

$0.38

$0.46

$0.23

$0.29

Gabon

All

N/A

$0.37

N/A

$0.23

Gambia

All

$0.35

$0.36

$0.22

$0.23

Georgia

All

N/A

$0.39

N/A

$0.24

Germany

Berlin

$0.38

$0.47

$0.23

$0.29

Germany

Munich

N/A

$0.46

N/A

$0.29

Germany

Düsseldorf

$0.41

$0.47

$0.25

$0.29

Ghana

Accra

N/A

$0.37

N/A

$0.23

Greece

Athens

$0.36

$0.47

$0.22

$0.29

Guatemala

Guatemala City

N/A

$0.38

N/A

$0.23

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

N/A

$0.23

N/A

Haiti

Port-au-Prince

$0.34

$0.38

$0.21

$0.23

Honduras

Tegucigalpa

N/A

$0.37

N/A

$0.23

Hungary

Budapest

$0.38

$0.45

$0.24

$0.28

Iceland

Reykjavik

N/A

$0.50

N/A

$0.31

India

Ahmedabad

N/A

$0.38

N/A

$0.23

India

Bangalore

N/A

$0.38

N/A

$0.24

India

Chandigarh

N/A

$0.38

N/A

$0.24

India

Chennai

N/A

$0.39

N/A

$0.24

India

Hyderabad

N/A

$0.39

N/A

$0.24

India

Kolkata

N/A

$0.38

N/A

$0.24

India

Mumbai

N/A

$0.39

N/A

$0.24

India

New Delhi

N/A

$0.38

N/A

$0.23

Indonesia

Bali

N/A

$0.35

N/A

$0.22

Indonesia

Jakarta

N/A

$0.36

N/A

$0.23

Iran

Tehran

$0.30

$0.30

$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

N/A

$0.45

N/A

$0.28

Israel

Tel Aviv

$0.37

$0.50

$0.23

$0.31

Italy

Rome

$0.40

$0.47

$0.25

$0.29

Jamaica

Kingston

N/A

$0.40

N/A

$0.25

Jamaica

Montego Bay

$0.37

$0.38

$0.23

$0.24

Japan

Tokyo

$0.36

$0.39

$0.22

$0.24

Jordan

Amman

$0.37

$0.40

$0.23

$0.25

Kazakhstan

Astana

N/A

$0.35

N/A

$0.21

Kenya

Nairobi

$0.37

$0.40

$0.23

$0.25

Korea

Seoul

$0.27

$0.27

$0.17

$0.17

Kosovo

All

$0.42

$0.45

$0.26

$0.28

Kuwait

Kuwait City

$0.30

N/A

$0.19

N/A

Kyrgyzstan

Bishkek

N/A

$0.34

N/A

$0.21

Laos

Vientiane

N/A

$0.37

N/A

$0.23

Latvia

Riga

$0.41

$0.44

$0.26

$0.28

Lebanon

Beirut

$0.75

$0.76

$0.47

$0.47

Lesotho

All

N/A

$0.34

N/A

$0.21

Liberia

All

N/A

$0.36

N/A

$0.22

Libya

Tripoli

$0.30

N/A

$0.18

N/A

Lithuania

Vilnius

$0.40

$0.43

$0.25

$0.27

Luxembourg

All

$0.41

$0.44

$0.26

$0.27

North Macedonia

All

N/A

$0.41

N/A

$0.25

Madagascar

Antananarivo

N/A

$0.39

N/A

$0.24

Malawi

All

N/A

$0.42

N/A

$0.26

Malaysia

Kuala Lumpur

N/A

$0.32

N/A

$0.20

Mali

Bamako

N/A

$0.41

N/A

$0.26

Malta

All

N/A

$0.41

N/A

$0.25

Mauritania

Nouakchott

N/A

$0.40

N/A

$0.25

Mauritius

All

N/A

$0.41

N/A

$0.26

Mexico

Guadalajara

N/A

$0.41

N/A

$0.26

Mexico

Mexico City

N/A

$0.41

N/A

$0.25

Mexico

Monterrey

N/A

$0.42

N/A

$0.26

Moldova

All

N/A

$0.40

N/A

$0.25

Mongolia

Ulaanbaatar

N/A

$0.36

N/A

$0.22

Montenegro

All

N/A

$0.43

N/A

$0.27

Morocco

Rabat

N/A

$0.42

N/A

$0.26

Mozambique

Maputo

$0.41

$0.41

$0.25

$0.25

Myanmar

Yangon

N/A

$0.39

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

$0.42

$0.48

$0.26

$0.30

New Zealand

Wellington and Auckland

N/A

$0.44

N/A

$0.27

Nicaragua

Managua

$0.39

N/A

$0.24

N/A

Niger

Niamey

N/A

$0.37

N/A

$0.23

Nigeria

Abuja

N/A

$0.34

N/A

$0.21

Nigeria

Lagos

$0.32

$0.38

$0.20

$0.23

Norway

Oslo

$0.39

$0.50

$0.24

$0.31

Oman

All

N/A

$0.33

N/A

$0.21

Pakistan

Islamabad

$0.35

$0.37

$0.22

$0.23

Panama

Panama City

$0.36

$0.41

$0.22

$0.25

Papua New Guinea

Port Moresby

$0.24

$0.35

$0.15

$0.21

Paraguay

All

N/A

$0.38

N/A

$0.24

Peru

Lima

N/A

$0.40

N/A

$0.25

Philippines

Manila

$0.38

$0.39

$0.23

$0.24

Poland

Warsaw

$0.40

$0.43

$0.25

$0.27

Portugal

Lisbon

$0.38

$0.47

$0.24

$0.29

Puerto Rico

All

N/A

$0.38

N/A

$0.23

Qatar

Doha

$0.33

N/A

$0.20

N/A

Romania

Bucharest

N/A

$0.42

N/A

$0.26

Russia

Moscow

N/A

$0.33

N/A

$0.21

Russia

Vladivostok

N/A

$0.34

N/A

$0.21

Rwanda

Kigali

$0.37

$0.40

$0.23

$0.25

Saint Lucia

All

N/A

$0.40

N/A

$0.25

Saudi Arabia

Riyadh

N/A

$0.32

N/A

$0.20

Senegal

Dakar

$0.40

$0.41

$0.25

$0.26

Serbia

Belgrade

$0.36

$0.45

$0.23

$0.28

Sierra Leone

All

N/A

$0.40

N/A

$0.25

Singapore

Singapore

$0.39

$0.45

$0.24

$0.28

Sint Maarten

All

N/A

$0.35

N/A

$0.22

Slovakia

Bratislava

N/A

$0.36

N/A

$0.23

Slovenia

Ljubljana

$0.39

$0.42

$0.24

$0.26

South Africa

Johannesburg

$0.38

$0.40

$0.24

$0.25

South Africa

Pretoria

N/A

$0.39

N/A

$0.24

South Sudan

Juba

$0.40

N/A

$0.25

N/A

Spain

Barcelona

N/A

$0.40

N/A

$0.25

Spain

Madrid

$0.41

$0.45

$0.26

$0.28

Sri Lanka

Colombo

$0.39

$0.40

$0.24

$0.25

Sudan

Khartoum

$0.38

$0.38

$0.23

$0.24

Suriname

All

$0.38

N/A

$0.24

N/A

Sweden

Stockholm

$0.35

$0.44

$0.22

$0.27

Switzerland

Berne

$0.39

$0.49

$0.24

$0.31

Switzerland

Geneva

$0.41

$0.50

$0.25

$0.31

Syria

All

$0.35

$0.37

$0.22

$0.23

Taiwan

Taipei

$0.34

$0.37

$0.21

$0.23

Tajikistan

All

N/A

$0.37

N/A

$0.23

Tanzania

Dar Es Salaam

N/A

$0.39

N/A

$0.24

Thailand

Bangkok

N/A

$0.40

N/A

$0.25

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

$0.34

$0.35

$0.21

$0.22

Türkiye

Ankara

$0.37

$0.41

$0.23

$0.26

Türkiye

Istanbul

$0.38

$0.40

$0.24

$0.25

Turkmenistan

Ashgabat

N/A

$0.31

N/A

$0.19

Turks and Caicos Islands

All

$0.45

N/A

$0.28

N/A

Uganda

All

$0.38

$0.40

$0.23

$0.25

Ukraine

Kyiv

N/A

$0.42

N/A

$0.26

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

United Kingdom Belfast N/A $0.44 N/A $0.27
United Kingdom Cardiff N/A $0.45 N/A $0.28

United Kingdom

Edinburgh

N/A

$0.45

N/A

$0.28

United Kingdom London $0.36 $0.45 $0.23 $0.28

Uruguay

Montevideo

$0.38

$0.46

$0.23

$0.28

Uzbekistan

Tashkent

N/A

$0.38

N/A

$0.23

Venezuela

Caracas

$0.32

N/A

$0.20

N/A

Vietnam

Hanoi

$0.35

$0.36

$0.22

$0.22

Vietnam

Ho Chi Minh

$0.36

$0.37

$0.23

$0.23

West Bank

Ramallah

$0.37

$0.47

$0.23

$0.29

Yemen

Sanaa

N/A

$0.42

N/A

$0.26

Zambia

Lusaka

N/A

$0.39

N/A

$0.24

Zimbabwe

Harare

$0.43

$0.43

$0.27

$0.27

*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.