Effective Date: January 1, 2019

  • 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.


Kazakhstan - 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 Almaty 31.10 40.40 55.00 126.50 40.48 166.98
C-Day 31-120 Almaty 23.33 30.30 41.25 94.88 30.36 125.24
C-Day 121 + Almaty 15.55 20.20 27.50 63.25 30.36 93.61
P-Day 1-30 Almaty 31.10 40.40 55.00 126.50 25.30 151.80
P-Day 31-120 Almaty 23.33 30.30 41.25 94.88 18.98 113.85
P-Day 121 + Almaty 15.55 20.20 27.50 63.25 18.98 82.23
C-Day 1-30 Astana 31.75 30.70 41.55 104.00 33.28 137.28
C-Day 31-120 Astana 23.81 23.03 31.16 78.00 24.96 102.96
C-Day 121 + Astana 15.88 15.35 20.78 52.00 24.96 76.96
P-Day 1-30 Astana 31.75 30.70 41.55 104.00 20.80 124.80
P-Day 31-120 Astana 23.81 23.03 31.16 78.00 15.60 93.60
P-Day 121 + Astana 15.88 15.35 20.78 52.00 15.60 67.60
C-Day 1-30 Other 25.40 24.56 33.24 83.20 26.62 109.82
C-Day 31-120 Other 19.05 18.42 24.93 62.40 19.97 82.37
C-Day 121 + Other 12.70 12.28 16.62 41.60 19.97 61.57
P-Day 1-30 Other 25.40 24.56 33.24 83.20 16.64 99.84
P-Day 31-120 Other 19.05 18.42 24.93 62.40 12.48 74.88
P-Day 121 + Other 12.70 12.28 16.62 41.60 12.48 54.08

Kenya - Currency: Kenyan Shilling (KES)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Nairobi 2,790.00 2,840.00 3,410.00 9,040.00 2,892.80 11,932.80
C-Day 31-120 Nairobi 2,092.50 2,130.00 2,557.50 6,780.00 2,169.60 8,949.60
C-Day 121 + Nairobi 1,395.00 1,420.00 1,705.00 4,520.00 2,169.60 6,689.60
P-Day 1-30 Nairobi 2,790.00 2,840.00 3,410.00 9,040.00 1,808.00 10,848.00
P-Day 31-120 Nairobi 2,092.50 2,130.00 2,557.50 6,780.00 1,356.00 8,136.00
P-Day 121 + Nairobi 1,395.00 1,420.00 1,705.00 4,520.00 1,356.00 5,876.00
C-Day 1-30 Other 2,232.00 2,272.00 2,728.00 7,232.00 2,314.24 9,546.24
C-Day 31-120 Other 1,674.00 1,704.00 2,046.00 5,424.00 1,735.68 7,159.68
C-Day 121 + Other 1,116.00 1,136.00 1,364.00 3,616.00 1,735.68 5,351.68
P-Day 1-30 Other 2,232.00 2,272.00 2,728.00 7,232.00 1,446.40 8,678.40
P-Day 31-120 Other 1,674.00 1,704.00 2,046.00 5,424.00 1,084.80 6,508.80
P-Day 121 + Other 1,116.00 1,136.00 1,364.00 3,616.00 1,084.80 4,700.80

Kiribati - Currency: Australian Dollar (AUD) 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 Tarawa * * * * 17.30  CAD *
C-Day 31-120 Tarawa * * * * 13.00  CAD *
C-Day 121 + Tarawa * * * * 13.00  CAD *
P-Day 1-30 Tarawa * * * * 17.30  CAD *
P-Day 31-120 Tarawa * * * * 13.00  CAD *
P-Day 121 + Tarawa * * * * 13.00  CAD *

Korea (Dem. People's Republic of) - Currency: North Korean Won (KPW) 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 Pyongyang * * * * 17.30  CAD *
C-Day 31-120 Pyongyang * * * * 13.00  CAD *
C-Day 121 + Pyongyang * * * * 13.00  CAD *
P-Day 1-30 Pyongyang * * * * 17.30  CAD *
P-Day 31-120 Pyongyang * * * * 13.00  CAD *
P-Day 121 + Pyongyang * * * * 13.00  CAD *

Korea (Republic of) - Currency: South Korean Won (KRW)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Seoul 41,700.00 53,500.00 72,200.00 167,400.00 53,568.00 220,968.00
C-Day 31-120 Seoul 31,275.00 40,125.00 54,150.00 125,550.00 40,176.00 165,726.00
C-Day 121 + Seoul 20,850.00 26,750.00 36,100.00 83,700.00 40,176.00 123,876.00
P-Day 1-30 Seoul 41,700.00 53,500.00 72,200.00 167,400.00 33,480.00 200,880.00
P-Day 31-120 Seoul 31,275.00 40,125.00 54,150.00 125,550.00 25,110.00 150,660.00
P-Day 121 + Seoul 20,850.00 26,750.00 36,100.00 83,700.00 25,110.00 108,810.00
C-Day 1-30 Other 33,360.00 42,800.00 57,760.00 133,920.00 42,854.40 176,774.40
C-Day 31-120 Other 25,020.00 32,100.00 43,320.00 100,440.00 32,140.80 132,580.80
C-Day 121 + Other 16,680.00 21,400.00 28,880.00 66,960.00 32,140.80 99,100.80
P-Day 1-30 Other 33,360.00 42,800.00 57,760.00 133,920.00 26,784.00 160,704.00
P-Day 31-120 Other 25,020.00 32,100.00 43,320.00 100,440.00 20,088.00 120,528.00
P-Day 121 + Other 16,680.00 21,400.00 28,880.00 66,960.00 20,088.00 87,048.00

Kosovo - 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 Pristina 7.80 13.90 19.20 40.90 13.09 53.99
C-Day 31-120 Pristina 5.85 10.43 14.40 30.68 9.82 40.49
C-Day 121 + Pristina 3.90 6.95 9.60 20.45 9.82 30.27
P-Day 1-30 Pristina 6.50 13.90 19.20 39.60 7.92 47.52
P-Day 31-120 Pristina 4.88 10.43 14.40 29.70 5.94 35.64
P-Day 121 + Pristina 3.25 6.95 9.60 19.80 5.94 25.74

Kuwait - Currency: Kuwaiti Dinar (KWD) 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 Kuwait City 7.95 11.75 15.70 35.40 11.33 46.73
C-Day 31-120 Kuwait City 5.96 8.81 11.78 26.55 8.50 35.05
C-Day 121 + Kuwait City 3.98 5.88 7.85 17.70 8.50 26.20
P-Day 1-30 Kuwait City 7.95 11.75 15.70 35.40 7.08 42.48
P-Day 31-120 Kuwait City 5.96 8.81 11.78 26.55 5.31 31.86
P-Day 121 + Kuwait City 3.98 5.88 7.85 17.70 5.31 23.01

Kyrgyz Republic - 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 Bishkek 19.75 18.70 23.85 62.30 19.94 82.24
C-Day 31-120 Bishkek 14.81 14.03 17.89 46.73 14.95 61.68
C-Day 121 + Bishkek 9.88 9.35 11.93 31.15 14.95 46.10
P-Day 1-30 Bishkek 19.75 18.70 23.85 62.30 12.46 74.76
P-Day 31-120 Bishkek 14.81 14.03 17.89 46.73 9.35 56.07
P-Day 121 + Bishkek 9.88 9.35 11.93 31.15 9.35 40.50