Travel Directive, Appendix D - Allowances - Module 4

Effective Date: July 1, 2018

  • 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:

  1. in commercial, government and institutional accommodation
    1. 32% of the meal total when the three meal allowances are listed in the table below;
    2. 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 40% of actual and reasonable expenses for meals as per 3.4.9.
  2. in private non-commercial accommodation
    1. 20% of the meal total when the three meal allowances are listed in the table below;
    2. 25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 25% of actual and reasonable expenses for meals as per 3.4.9.
  3. 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).
  4. 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.


Macao - Currency: Pataca (MOP) 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 Macao 182.00 335.00 475.00 992.00 317.44 1,309.44
C-Day 31-120 Macao 136.50 251.25 356.25 744.00 238.08 982.08
C-Day 121 + Macao 91.00 167.50 237.50 496.00 238.08 734.08
P-Day 1-30 Macao 182.00 335.00 475.00 992.00 198.40 1,190.40
P-Day 31-120 Macao 136.50 251.25 356.25 744.00 148.80 892.80
P-Day 121 + Macao 91.00 167.50 237.50 496.00 148.80 644.80

Macedonia (formerly Yugoslav Republic of Macedonia) - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Skopje 6.15 10.40 14.20 30.75 9.84 40.59
C-Day 31-120 Skopje 4.61 7.80 10.65 23.06 7.38 30.44
C-Day 121 + Skopje 3.08 5.20 7.10 15.38 7.38 22.76
P-Day 1-30 Skopje 6.15 10.40 14.20 30.75 6.15 36.90
P-Day 31-120 Skopje 4.61 7.80 10.65 23.06 4.61 27.68
P-Day 121 + Skopje 3.08 5.20 7.10 15.38 4.61 19.99
C-Day 1-30 Other 4.92 8.32 11.36 24.60 7.87 32.47
C-Day 31-120 Other 3.69 6.24 8.52 18.45 5.90 24.35
C-Day 121 + Other 2.46 4.16 5.68 12.30 5.90 18.20
P-Day 1-30 Other 4.92 8.32 11.36 24.60 4.92 29.52
P-Day 31-120 Other 3.69 6.24 8.52 18.45 3.69 22.14
P-Day 121 + Other 2.46 4.16 5.68 12.30 3.69 15.99

Madagascar - 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 Antananarivo 13.40 20.55 28.35 62.30 19.94 82.24
C-Day 31-120 Antananarivo 10.05 15.41 21.26 46.73 14.95 61.68
C-Day 121 + Antananarivo 6.70 10.28 14.18 31.15 14.95 46.10
P-Day 1-30 Antananarivo 13.40 20.55 28.35 62.30 12.46 74.76
P-Day 31-120 Antananarivo 10.05 15.41 21.26 46.73 9.35 56.07
P-Day 121 + Antananarivo 6.70 10.28 14.18 31.15 9.35 40.50

Malawi - 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 Lilongwe 18.95 32.40 39.05 90.40 28.93 119.33
C-Day 31-120 Lilongwe 14.21 24.30 29.29 67.80 21.70 89.50
C-Day 121 + Lilongwe 9.48 16.20 19.53 45.20 21.70 66.90
P-Day 1-30 Lilongwe 18.95 32.40 39.05 90.40 18.08 108.48
P-Day 31-120 Lilongwe 14.21 24.30 29.29 67.80 13.56 81.36
P-Day 121 + Lilongwe 9.48 16.20 19.53 45.20 13.56 58.76
C-Day 1-30 Other 15.16 25.92 31.24 72.32 23.14 95.46
C-Day 31-120 Other 11.37 19.44 23.43 54.24 17.36 71.60
C-Day 121 + Other 7.58 12.96 15.62 36.16 17.36 53.52
P-Day 1-30 Other 15.16 25.92 31.24 72.32 14.46 86.78
P-Day 31-120 Other 11.37 19.44 23.43 54.24 10.85 65.09
P-Day 121 + Other 7.58 12.96 15.62 36.16 10.85 47.01

Malaysia - Currency: Malaysian Ringgit (MYR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Kuala Lumpur 63.75 86.90 124.05 274.70 87.90 362.60
C-Day 31-120 Kuala Lumpur 47.81 65.18 93.04 206.03 65.93 271.95
C-Day 121 + Kuala Lumpur 31.88 43.45 62.03 137.35 65.93 203.28
P-Day 1-30 Kuala Lumpur 63.75 86.90 124.05 274.70 54.94 329.64
P-Day 31-120 Kuala Lumpur 47.81 65.18 93.04 206.03 41.21 247.23
P-Day 121 + Kuala Lumpur 31.88 43.45 62.03 137.35 41.21 178.56
C-Day 1-30 Other 51.00 69.52 99.24 219.76 70.32 290.08
C-Day 31-120 Other 38.25 52.14 74.43 164.82 52.74 217.56
C-Day 121 + Other 25.50 34.76 49.62 109.88 52.74 162.62
P-Day 1-30 Other 51.00 69.52 99.24 219.76 43.95 263.71
P-Day 31-120 Other 38.25 52.14 74.43 164.82 32.96 197.78
P-Day 121 + Other 25.50 34.76 49.62 109.88 32.96 142.84

Maldives - Currency: Rufiyaa (MVR) 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 Male 336.00 957.00 1,276.00 2,569.00 822.08 3,391.08
C-Day 31-120 Male 252.00 717.75 957.00 1,926.75 616.56 2,543.31
C-Day 121 + Male 168.00 478.50 638.00 1,284.50 616.56 1,901.06
P-Day 1-30 Male 336.00 957.00 1,276.00 2,569.00 513.80 3,082.80
P-Day 31-120 Male 252.00 717.75 957.00 1,926.75 385.35 2,312.10
P-Day 121 + Male 168.00 478.50 638.00 1,284.50 385.35 1,669.85

Mali - Currency: CFA Franc BCEAO (XOF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Bamako 7,750.00 13,550.00 16,950.00 38,250.00 12,240.00 50,490.00
C-Day 31-120 Bamako 5,812.50 10,162.50 12,712.50 28,687.50 9,180.00 37,867.50
C-Day 121 + Bamako 3,875.00 6,775.00 8,475.00 19,125.00 9,180.00 28,305.00
P-Day 1-30 Bamako 7,750.00 13,550.00 16,950.00 38,250.00 7,650.00 45,900.00
P-Day 31-120 Bamako 5,812.50 10,162.50 12,712.50 28,687.50 5,737.50 34,425.00
P-Day 121 + Bamako 3,875.00 6,775.00 8,475.00 19,125.00 5,737.50 24,862.50
C-Day 1-30 Other 6,200.00 10,840.00 13,560.00 30,600.00 9,792.00 40,392.00
C-Day 31-120 Other 4,650.00 8,130.00 10,170.00 22,950.00 7,344.00 30,294.00
C-Day 121 + Other 3,100.00 5,420.00 6,780.00 15,300.00 7,344.00 22,644.00
P-Day 1-30 Other 6,200.00 10,840.00 13,560.00 30,600.00 6,120.00 36,720.00
P-Day 31-120 Other 4,650.00 8,130.00 10,170.00 22,950.00 4,590.00 27,540.00
P-Day 121 + Other 3,100.00 5,420.00 6,780.00 15,300.00 4,590.00 19,890.00

Malta - 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 Valletta 14.10 30.10 42.90 87.10 27.87 114.97
C-Day 31-120 Valletta 10.58 22.58 32.18 65.33 20.90 86.23
C-Day 121 + Valletta 7.05 15.05 21.45 43.55 20.90 64.45
P-Day 1-30 Valletta 14.10 30.10 42.90 87.10 17.42 104.52
P-Day 31-120 Valletta 10.58 22.58 32.18 65.33 13.07 78.39
P-Day 121 + Valletta 7.05 15.05 21.45 43.55 13.07 56.62

Marshall Islands - 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 Majuro 17.15 25.50 37.65 80.30 25.70 106.00
C-Day 31-120 Majuro 12.86 19.13 28.24 60.23 19.27 79.50
C-Day 121 + Majuro 8.58 12.75 18.83 40.15 19.27 59.42
P-Day 1-30 Majuro 17.15 25.50 37.65 80.30 16.06 96.36
P-Day 31-120 Majuro 12.86 19.13 28.24 60.23 12.05 72.27
P-Day 121 + Majuro 8.58 12.75 18.83 40.15 12.05 52.20

Martinique - 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 Fort-de-France * * * * 17.30  CAD *
C-Day 31-120 Fort-de-France * * * * 13.00  CAD *
C-Day 121 + Fort-de-France * * * * 13.00  CAD *
P-Day 1-30 Fort-de-France * * * * 17.30  CAD *
P-Day 31-120 Fort-de-France * * * * 13.00  CAD *
P-Day 121 + Fort-de-France * * * * 13.00  CAD *

Mauritania - Currency: Ouguiya (MRO)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Nouakchott 3,190.00 7,020.00 8,830.00 19,040.00 6,092.80 25,132.80
C-Day 31-120 Nouakchott 2,392.50 5,265.00 6,622.50 14,280.00 4,569.60 18,849.60
C-Day 121 + Nouakchott 1,595.00 3,510.00 4,415.00 9,520.00 4,569.60 14,089.60
P-Day 1-30 Nouakchott 3,190.00 7,020.00 8,830.00 19,040.00 3,808.00 22,848.00
P-Day 31-120 Nouakchott 2,392.50 5,265.00 6,622.50 14,280.00 2,856.00 17,136.00
P-Day 121 + Nouakchott 1,595.00 3,510.00 4,415.00 9,520.00 2,856.00 12,376.00
C-Day 1-30 Other 2,552.00 5,616.00 7,064.00 15,232.00 4,874.24 20,106.24
C-Day 31-120 Other 1,914.00 4,212.00 5,298.00 11,424.00 3,655.68 15,079.68
C-Day 121 + Other 1,276.00 2,808.00 3,532.00 7,616.00 3,655.68 11,271.68
P-Day 1-30 Other 2,552.00 5,616.00 7,064.00 15,232.00 3,046.40 18,278.40
P-Day 31-120 Other 1,914.00 4,212.00 5,298.00 11,424.00 2,284.80 13,708.80
P-Day 121 + Other 1,276.00 2,808.00 3,532.00 7,616.00 2,284.80 9,900.80

Mauritius - Currency: Mauritius Rupee (MUR) 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 Port Louis 610.00 1,035.00 1,260.00 2,905.00 929.60 3,834.60
C-Day 31-120 Port Louis 457.50 776.25 945.00 2,178.75 697.20 2,875.95
C-Day 121 + Port Louis 305.00 517.50 630.00 1,452.50 697.20 2,149.70
P-Day 1-30 Port Louis 610.00 1,035.00 1,260.00 2,905.00 581.00 3,486.00
P-Day 31-120 Port Louis 457.50 776.25 945.00 2,178.75 435.75 2,614.50
P-Day 121 + Port Louis 305.00 517.50 630.00 1,452.50 435.75 1,888.25

Mexico - 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 Mexico City 24.95 37.00 47.75 109.70 35.10 144.80
C-Day 31-120 Mexico City 18.71 27.75 35.81 82.28 26.33 108.60
C-Day 121 + Mexico City 12.48 18.50 23.88 54.85 26.33 81.18
P-Day 1-30 Mexico City 24.95 37.00 47.75 109.70 21.94 131.64
P-Day 31-120 Mexico City 18.71 27.75 35.81 82.28 16.46 98.73
P-Day 121 + Mexico City 12.48 18.50 23.88 54.85 16.46 71.31
C-Day 1-30 Other 19.96 29.60 38.20 87.76 28.08 115.84
C-Day 31-120 Other 14.97 22.20 28.65 65.82 21.06 86.88
C-Day 121 + Other 9.98 14.80 19.10 43.88 21.06 64.94
P-Day 1-30 Other 19.96 29.60 38.20 87.76 17.55 105.31
P-Day 31-120 Other 14.97 22.20 28.65 65.82 13.16 78.98
P-Day 121 + Other 9.98 14.80 19.10 43.88 13.16 57.04

Micronesia - 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 Palikir 16.05 26.75 32.75 75.55 24.18 99.73
C-Day 31-120 Palikir 12.04 20.06 24.56 56.66 18.13 74.79
C-Day 121 + Palikir 8.03 13.38 16.38 37.78 18.13 55.91
P-Day 1-30 Palikir 16.05 26.75 32.75 75.55 15.11 90.66
P-Day 31-120 Palikir 12.04 20.06 24.56 56.66 11.33 68.00
P-Day 121 + Palikir 8.03 13.38 16.38 37.78 11.33 49.11

Moldova - 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 Chisinau 12.80 13.55 19.80 46.15 14.77 60.92
C-Day 31-120 Chisinau 9.60 10.16 14.85 34.61 11.08 45.69
C-Day 121 + Chisinau 6.40 6.78 9.90 23.08 11.08 34.15
P-Day 1-30 Chisinau 12.80 13.55 19.80 46.15 9.23 55.38
P-Day 31-120 Chisinau 9.60 10.16 14.85 34.61 6.92 41.54
P-Day 121 + Chisinau 6.40 6.78 9.90 23.08 6.92 30.00

Monaco - 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 Monte Carlo 32.95 63.90 80.20 177.05 56.66 233.71
C-Day 31-120 Monte Carlo 24.71 47.93 60.15 132.79 42.49 175.28
C-Day 121 + Monte Carlo 16.48 31.95 40.10 88.53 42.49 131.02
P-Day 1-30 Monte Carlo 32.95 63.90 80.20 177.05 35.41 212.46
P-Day 31-120 Monte Carlo 24.71 47.93 60.15 132.79 26.56 159.35
P-Day 121 + Monte Carlo 16.48 31.95 40.10 88.53 26.56 115.08

Mongolia - 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 Ulaanbaatar * 17.10 22.85 39.95 15.98 55.93
C-Day 31-120 Ulaanbaatar * 12.83 17.14 29.96 11.99 41.95
C-Day 121 + Ulaanbaatar * 8.55 11.43 19.98 11.99 31.96
P-Day 1-30 Ulaanbaatar * 17.10 22.85 39.95 9.99 49.94
P-Day 31-120 Ulaanbaatar * 12.83 17.14 29.96 7.49 37.45
P-Day 121 + Ulaanbaatar * 8.55 11.43 19.98 7.49 27.47
C-Day 1-30 Other * 13.68 18.28 31.96 12.78 44.74
C-Day 31-120 Other * 10.26 13.71 23.97 9.59 33.56
C-Day 121 + Other * 6.84 9.14 15.98 9.59 25.57
P-Day 1-30 Other * 13.68 18.28 31.96 7.99 39.95
P-Day 31-120 Other * 10.26 13.71 23.97 5.99 29.96
P-Day 121 + Other * 6.84 9.14 15.98 5.99 21.97

Montenegro - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Podgorica 11.40 17.85 28.10 57.35 18.35 75.70
C-Day 31-120 Podgorica 8.55 13.39 21.08 43.01 13.76 56.78
C-Day 121 + Podgorica 5.70 8.93 14.05 28.68 13.76 42.44
P-Day 1-30 Podgorica 11.40 17.85 28.10 57.35 11.47 68.82
P-Day 31-120 Podgorica 8.55 13.39 21.08 43.01 8.60 51.62
P-Day 121 + Podgorica 5.70 8.93 14.05 28.68 8.60 37.28
C-Day 1-30 Other 9.12 14.28 22.48 45.88 14.68 60.56
C-Day 31-120 Other 6.84 10.71 16.86 34.41 11.01 45.42
C-Day 121 + Other 4.56 7.14 11.24 22.94 11.01 33.95
P-Day 1-30 Other 9.12 14.28 22.48 45.88 9.18 55.06
P-Day 31-120 Other 6.84 10.71 16.86 34.41 6.88 41.29
P-Day 121 + Other 4.56 7.14 11.24 22.94 6.88 29.82

Montserrat - Currency: East Caribbean Dollar (XCD) 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 Plymouth * * * * 17.30  CAD *
C-Day 31-120 Plymouth * * * * 13.00  CAD *
C-Day 121 + Plymouth * * * * 13.00  CAD *
P-Day 1-30 Plymouth * * * * 17.30  CAD *
P-Day 31-120 Plymouth * * * * 13.00  CAD *
P-Day 121 + Plymouth * * * * 13.00  CAD *

Morocco - Currency: Moroccan Dirham (MAD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Casablanca 219.50 417.00 540.00 1,176.50 376.48 1,552.98
C-Day 31-120 Casablanca 164.63 312.75 405.00 882.38 282.36 1,164.74
C-Day 121 + Casablanca 109.75 208.50 270.00 588.25 282.36 870.61
P-Day 1-30 Casablanca 219.50 417.00 540.00 1,176.50 235.30 1,411.80
P-Day 31-120 Casablanca 164.63 312.75 405.00 882.38 176.48 1,058.85
P-Day 121 + Casablanca 109.75 208.50 270.00 588.25 176.48 764.73
C-Day 1-30 Rabat 211.00 360.50 441.00 1,012.50 324.00 1,336.50
C-Day 31-120 Rabat 158.25 270.38 330.75 759.38 243.00 1,002.38
C-Day 121 + Rabat 105.50 180.25 220.50 506.25 243.00 749.25
P-Day 1-30 Rabat 211.00 360.50 441.00 1,012.50 202.50 1,215.00
P-Day 31-120 Rabat 158.25 270.38 330.75 759.38 151.88 911.25
P-Day 121 + Rabat 105.50 180.25 220.50 506.25 151.88 658.13
C-Day 1-30 Other 168.80 288.40 352.80 810.00 259.20 1,069.20
C-Day 31-120 Other 126.60 216.30 264.60 607.50 194.40 801.90
C-Day 121 + Other 84.40 144.20 176.40 405.00 194.40 599.40
P-Day 1-30 Other 168.80 288.40 352.80 810.00 162.00 972.00
P-Day 31-120 Other 126.60 216.30 264.60 607.50 121.50 729.00
P-Day 121 + Other 84.40 144.20 176.40 405.00 121.50 526.50

Mozambique - Currency: Metical (MZN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Maputo 1,290.00 1,425.00 1,780.00 4,495.00 1,438.40 5,933.40
C-Day 31-120 Maputo 967.50 1,068.75 1,335.00 3,371.25 1,078.80 4,450.05
C-Day 121 + Maputo 645.00 712.50 890.00 2,247.50 1,078.80 3,326.30
P-Day 1-30 Maputo 1,290.00 1,425.00 1,780.00 4,495.00 899.00 5,394.00
P-Day 31-120 Maputo 967.50 1,068.75 1,335.00 3,371.25 674.25 4,045.50
P-Day 121 + Maputo 645.00 712.50 890.00 2,247.50 674.25 2,921.75
C-Day 1-30 Other 1,032.00 1,140.00 1,424.00 3,596.00 1,150.72 4,746.72
C-Day 31-120 Other 774.00 855.00 1,068.00 2,697.00 863.04 3,560.04
C-Day 121 + Other 516.00 570.00 712.00 1,798.00 863.04 2,661.04
P-Day 1-30 Other 1,032.00 1,140.00 1,424.00 3,596.00 719.20 4,315.20
P-Day 31-120 Other 774.00 855.00 1,068.00 2,697.00 539.40 3,236.40
P-Day 121 + Other 516.00 570.00 712.00 1,798.00 539.40 2,337.40