Travel Directive, Appendix D - Allowances - Module 4

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.


Namibia - Currency: Namibia Dollar (NAD) 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 Windhoek 164.50 246.50 320.00 731.00 233.92 964.92
C-Day 31-120 Windhoek 123.38 184.88 240.00 548.25 175.44 723.69
C-Day 121 + Windhoek 82.25 123.25 160.00 365.50 175.44 540.94
P-Day 1-30 Windhoek 164.50 246.50 320.00 731.00 146.20 877.20
P-Day 31-120 Windhoek 123.38 184.88 240.00 548.25 109.65 657.90
P-Day 121 + Windhoek 82.25 123.25 160.00 365.50 109.65 475.15

Nauru - 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 Yaren * * * * 17.30  CAD *
C-Day 31-120 Yaren * * * * 13.00  CAD *
C-Day 121 + Yaren * * * * 13.00  CAD *
P-Day 1-30 Yaren * * * * 17.30  CAD *
P-Day 31-120 Yaren * * * * 13.00  CAD *
P-Day 121 + Yaren * * * * 13.00  CAD *

Nepal - Currency: Nepalese Rupee (NPR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Kathmandu 1,955.00 3,315.00 4,135.00 9,405.00 3,009.60 12,414.60
C-Day 31-120 Kathmandu 1,466.25 2,486.25 3,101.25 7,053.75 2,257.20 9,310.95
C-Day 121 + Kathmandu 977.50 1,657.50 2,067.50 4,702.50 2,257.20 6,959.70
P-Day 1-30 Kathmandu 1,955.00 3,315.00 4,135.00 9,405.00 1,881.00 11,286.00
P-Day 31-120 Kathmandu 1,466.25 2,486.25 3,101.25 7,053.75 1,410.75 8,464.50
P-Day 121 + Kathmandu 977.50 1,657.50 2,067.50 4,702.50 1,410.75 6,113.25
C-Day 1-30 Other 1,564.00 2,652.00 3,308.00 7,524.00 2,407.68 9,931.68
C-Day 31-120 Other 1,173.00 1,989.00 2,481.00 5,643.00 1,805.76 7,448.76
C-Day 121 + Other 782.00 1,326.00 1,654.00 3,762.00 1,805.76 5,567.76
P-Day 1-30 Other 1,564.00 2,652.00 3,308.00 7,524.00 1,504.80 9,028.80
P-Day 31-120 Other 1,173.00 1,989.00 2,481.00 5,643.00 1,128.60 6,771.60
P-Day 121 + Other 782.00 1,326.00 1,654.00 3,762.00 1,128.60 4,890.60

Netherlands - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Amsterdam 22.75 39.20 56.80 118.75 38.00 156.75
C-Day 31-120 Amsterdam 17.06 29.40 42.60 89.06 28.50 117.56
C-Day 121 + Amsterdam 11.38 19.60 28.40 59.38 28.50 87.88
P-Day 1-30 Amsterdam 22.75 39.20 56.80 118.75 23.75 142.50
P-Day 31-120 Amsterdam 17.06 29.40 42.60 89.06 17.81 106.88
P-Day 121 + Amsterdam 11.38 19.60 28.40 59.38 17.81 77.19
C-Day 1-30 The Hague 19.45 36.85 46.55 102.85 32.91 135.76
C-Day 31-120 The Hague 14.59 27.64 34.91 77.14 24.68 101.82
C-Day 121 + The Hague 9.73 18.43 23.28 51.43 24.68 76.11
P-Day 1-30 The Hague 19.45 36.85 46.55 102.85 20.57 123.42
P-Day 31-120 The Hague 14.59 27.64 34.91 77.14 15.43 92.57
P-Day 121 + The Hague 9.73 18.43 23.28 51.43 15.43 66.85
C-Day 1-30 Other 18.20 31.36 45.44 95.00 30.40 125.40
C-Day 31-120 Other 13.65 23.52 34.08 71.25 22.80 94.05
C-Day 121 + Other 9.10 15.68 22.72 47.50 22.80 70.30
P-Day 1-30 Other 18.20 31.36 45.44 95.00 19.00 114.00
P-Day 31-120 Other 13.65 23.52 34.08 71.25 14.25 85.50
P-Day 121 + Other 9.10 15.68 22.72 47.50 14.25 61.75

New Caledonia - Currency: CFP Franc (XPF) 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 Noumea 2,810.00 4,595.00 5,385.00 12,790.00 4,092.80 16,882.80
C-Day 31-120 Noumea 2,107.50 3,446.25 4,038.75 9,592.50 3,069.60 12,662.10
C-Day 121 + Noumea 1,405.00 2,297.50 2,692.50 6,395.00 3,069.60 9,464.60
P-Day 1-30 Noumea 2,810.00 4,595.00 5,385.00 12,790.00 2,558.00 15,348.00
P-Day 31-120 Noumea 2,107.50 3,446.25 4,038.75 9,592.50 1,918.50 11,511.00
P-Day 121 + Noumea 1,405.00 2,297.50 2,692.50 6,395.00 1,918.50 8,313.50

New Zealand - Currency: New Zealand Dollar (NZD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Auckland 33.90 65.35 82.50 181.75 58.16 239.91
C-Day 31-120 Auckland 25.43 49.01 61.88 136.31 43.62 179.93
C-Day 121 + Auckland 16.95 32.68 41.25 90.88 43.62 134.50
P-Day 1-30 Auckland 33.90 65.35 82.50 181.75 36.35 218.10
P-Day 31-120 Auckland 25.43 49.01 61.88 136.31 27.26 163.58
P-Day 121 + Auckland 16.95 32.68 41.25 90.88 27.26 118.14
C-Day 1-30 Wellington 32.30 62.60 77.10 172.00 55.04 227.04
C-Day 31-120 Wellington 24.23 46.95 57.83 129.00 41.28 170.28
C-Day 121 + Wellington 16.15 31.30 38.55 86.00 41.28 127.28
P-Day 1-30 Wellington 32.30 62.60 77.10 172.00 34.40 206.40
P-Day 31-120 Wellington 24.23 46.95 57.83 129.00 25.80 154.80
P-Day 121 + Wellington 16.15 31.30 38.55 86.00 25.80 111.80
C-Day 1-30 Other 25.84 50.08 61.68 137.60 44.03 181.63
C-Day 31-120 Other 19.38 37.56 46.26 103.20 33.02 136.22
C-Day 121 + Other 12.92 25.04 30.84 68.80 33.02 101.82
P-Day 1-30 Other 25.84 50.08 61.68 137.60 27.52 165.12
P-Day 31-120 Other 19.38 37.56 46.26 103.20 20.64 123.84
P-Day 121 + Other 12.92 25.04 30.84 68.80 20.64 89.44

Nicaragua - 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 Managua 13.20 26.50 36.45 76.15 24.37 100.52
C-Day 31-120 Managua 9.90 19.88 27.34 57.11 18.28 75.39
C-Day 121 + Managua 6.60 13.25 18.23 38.08 18.28 56.35
P-Day 1-30 Managua 13.20 26.50 36.45 76.15 15.23 91.38
P-Day 31-120 Managua 9.90 19.88 27.34 57.11 11.42 68.54
P-Day 121 + Managua 6.60 13.25 18.23 38.08 11.42 49.50
C-Day 1-30 Other 10.56 21.20 29.16 60.92 19.49 80.41
C-Day 31-120 Other 7.92 15.90 21.87 45.69 14.62 60.31
C-Day 121 + Other 5.28 10.60 14.58 30.46 14.62 45.08
P-Day 1-30 Other 10.56 21.20 29.16 60.92 12.18 73.10
P-Day 31-120 Other 7.92 15.90 21.87 45.69 9.14 54.83
P-Day 121 + Other 5.28 10.60 14.58 30.46 9.14 39.60

Niger - 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 Niamey 11,350.00 14,050.00 17,350.00 42,750.00 13,680.00 56,430.00
C-Day 31-120 Niamey 8,512.50 10,537.50 13,012.50 32,062.50 10,260.00 42,322.50
C-Day 121 + Niamey 5,675.00 7,025.00 8,675.00 21,375.00 10,260.00 31,635.00
P-Day 1-30 Niamey 11,350.00 14,050.00 17,350.00 42,750.00 8,550.00 51,300.00
P-Day 31-120 Niamey 8,512.50 10,537.50 13,012.50 32,062.50 6,412.50 38,475.00
P-Day 121 + Niamey 5,675.00 7,025.00 8,675.00 21,375.00 6,412.50 27,787.50
C-Day 1-30 Other 9,080.00 11,240.00 13,880.00 34,200.00 10,944.00 45,144.00
C-Day 31-120 Other 6,810.00 8,430.00 10,410.00 25,650.00 8,208.00 33,858.00
C-Day 121 + Other 4,540.00 5,620.00 6,940.00 17,100.00 8,208.00 25,308.00
P-Day 1-30 Other 9,080.00 11,240.00 13,880.00 34,200.00 6,840.00 41,040.00
P-Day 31-120 Other 6,810.00 8,430.00 10,410.00 25,650.00 5,130.00 30,780.00
P-Day 121 + Other 4,540.00 5,620.00 6,940.00 17,100.00 5,130.00 22,230.00

Nigeria - Currency: Naira (NGN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Abuja 5,570.00 6,450.00 9,100.00 21,120.00 6,758.40 27,878.40
C-Day 31-120 Abuja 4,177.50 4,837.50 6,825.00 15,840.00 5,068.80 20,908.80
C-Day 121 + Abuja 2,785.00 3,225.00 4,550.00 10,560.00 5,068.80 15,628.80
P-Day 1-30 Abuja 5,570.00 6,450.00 9,100.00 21,120.00 4,224.00 25,344.00
P-Day 31-120 Abuja 4,177.50 4,837.50 6,825.00 15,840.00 3,168.00 19,008.00
P-Day 121 + Abuja 2,785.00 3,225.00 4,550.00 10,560.00 3,168.00 13,728.00
C-Day 1-30 Lagos 6,600.00 9,540.00 11,480.00 27,620.00 8,838.40 36,458.40
C-Day 31-120 Lagos 4,950.00 7,155.00 8,610.00 20,715.00 6,628.80 27,343.80
C-Day 121 + Lagos 3,300.00 4,770.00 5,740.00 13,810.00 6,628.80 20,438.80
P-Day 1-30 Lagos 6,600.00 9,540.00 11,480.00 27,620.00 5,524.00 33,144.00
P-Day 31-120 Lagos 4,950.00 7,155.00 8,610.00 20,715.00 4,143.00 24,858.00
P-Day 121 + Lagos 3,300.00 4,770.00 5,740.00 13,810.00 4,143.00 17,953.00
C-Day 1-30 Other 4,456.00 5,160.00 7,280.00 16,896.00 5,406.72 22,302.72
C-Day 31-120 Other 3,342.00 3,870.00 5,460.00 12,672.00 4,055.04 16,727.04
C-Day 121 + Other 2,228.00 2,580.00 3,640.00 8,448.00 4,055.04 12,503.04
P-Day 1-30 Other 4,456.00 5,160.00 7,280.00 16,896.00 3,379.20 20,275.20
P-Day 31-120 Other 3,342.00 3,870.00 5,460.00 12,672.00 2,534.40 15,206.40
P-Day 121 + Other 2,228.00 2,580.00 3,640.00 8,448.00 2,534.40 10,982.40

Niue - Currency: New Zealand Dollar (NZD) 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 Alofi * * * * 17.30  CAD *
C-Day 31-120 Alofi * * * * 13.00  CAD *
C-Day 121 + Alofi * * * * 13.00  CAD *
P-Day 1-30 Alofi * * * * 17.30  CAD *
P-Day 31-120 Alofi * * * * 13.00  CAD *
P-Day 121 + Alofi * * * * 13.00  CAD *

Northern Ireland - United Kingdom

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 London 18.60 31.35 41.15 91.10 29.15 120.25
C-Day 31-120 London 13.95 23.51 30.86 68.33 21.86 90.19
C-Day 121 + London 9.30 15.68 20.58 45.55 21.86 67.41
P-Day 1-30 London 18.60 31.35 41.15 91.10 18.22 109.32
P-Day 31-120 London 13.95 23.51 30.86 68.33 13.67 81.99
P-Day 121 + London 9.30 15.68 20.58 45.55 13.67 59.22
C-Day 1-30 Other 14.88 25.08 32.92 72.88 23.32 96.20
C-Day 31-120 Other 11.16 18.81 24.69 54.66 17.49 72.15
C-Day 121 + Other 7.44 12.54 16.46 36.44 17.49 53.93
P-Day 1-30 Other 14.88 25.08 32.92 72.88 14.58 87.46
P-Day 31-120 Other 11.16 18.81 24.69 54.66 10.93 65.59
P-Day 121 + Other 7.44 12.54 16.46 36.44 10.93 47.37

Northern Marianas - United States of America (Outside the Continental USA ONLY)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Outside Continental USA 20.25 19.85 50.00 90.10 17.30 107.40
C-Day 31-120 Outside Continental USA 15.20 14.90 37.50 67.60 13.00 80.60
C-Day 121 + Outside Continental USA 10.15 9.95 25.00 45.10 13.00 58.10
P-Day 1-30 Outside Continental USA 20.25 19.85 50.00 90.10 17.30 107.40
P-Day 31-120 Outside Continental USA 15.20 14.90 37.50 67.60 13.00 80.60
P-Day 121 + Outside Continental USA 10.15 9.95 25.00 45.10 13.00 58.10

Norway - Currency: Norwegian Krone (NOK)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Jatta / Stavanger 218.00 527.00 649.00 1,394.00 446.08 1,840.08
C-Day 31-120 Jatta / Stavanger 163.50 395.25 486.75 1,045.50 334.56 1,380.06
C-Day 121 + Jatta / Stavanger 109.00 263.50 324.50 697.00 334.56 1,031.56
P-Day 1-30 Jatta / Stavanger 218.00 527.00 649.00 1,394.00 278.80 1,672.80
P-Day 31-120 Jatta / Stavanger 163.50 395.25 486.75 1,045.50 209.10 1,254.60
P-Day 121 + Jatta / Stavanger 109.00 263.50 324.50 697.00 209.10 906.10
C-Day 1-30 Oslo 257.00 535.00 651.00 1,443.00 461.76 1,904.76
C-Day 31-120 Oslo 192.75 401.25 488.25 1,082.25 346.32 1,428.57
C-Day 121 + Oslo 128.50 267.50 325.50 721.50 346.32 1,067.82
P-Day 1-30 Oslo 257.00 535.00 651.00 1,443.00 288.60 1,731.60
P-Day 31-120 Oslo 192.75 401.25 488.25 1,082.25 216.45 1,298.70
P-Day 121 + Oslo 128.50 267.50 325.50 721.50 216.45 937.95
C-Day 1-30 Tromso 217.00 520.00 645.00 1,382.00 442.24 1,824.24
C-Day 31-120 Tromso 162.75 390.00 483.75 1,036.50 331.68 1,368.18
C-Day 121 + Tromso 108.50 260.00 322.50 691.00 331.68 1,022.68
P-Day 1-30 Tromso 217.00 520.00 645.00 1,382.00 276.40 1,658.40
P-Day 31-120 Tromso 162.75 390.00 483.75 1,036.50 207.30 1,243.80
P-Day 121 + Tromso 108.50 260.00 322.50 691.00 207.30 898.30
C-Day 1-30 Other 205.60 428.00 520.80 1,154.40 369.41 1,523.81
C-Day 31-120 Other 154.20 321.00 390.60 865.80 277.06 1,142.86
C-Day 121 + Other 102.80 214.00 260.40 577.20 277.06 854.26
P-Day 1-30 Other 205.60 428.00 520.80 1,154.40 230.88 1,385.28
P-Day 31-120 Other 154.20 321.00 390.60 865.80 173.16 1,038.96
P-Day 121 + Other 102.80 214.00 260.40 577.20 173.16 750.36