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.


Pakistan - Currency: Pakistan Rupee (PKR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Islamabad 1,285.00 2,120.00 2,675.00 6,080.00 1,945.60 8,025.60
C-Day 31-120 Islamabad 963.75 1,590.00 2,006.25 4,560.00 1,459.20 6,019.20
C-Day 121 + Islamabad 642.50 1,060.00 1,337.50 3,040.00 1,459.20 4,499.20
P-Day 1-30 Islamabad 1,285.00 2,120.00 2,675.00 6,080.00 1,216.00 7,296.00
P-Day 31-120 Islamabad 963.75 1,590.00 2,006.25 4,560.00 912.00 5,472.00
P-Day 121 + Islamabad 642.50 1,060.00 1,337.50 3,040.00 912.00 3,952.00
C-Day 1-30 Karachi * 2,320.00 2,940.00 5,260.00 2,104.00 7,364.00
C-Day 31-120 Karachi * 1,740.00 2,205.00 3,945.00 1,578.00 5,523.00
C-Day 121 + Karachi * 1,160.00 1,470.00 2,630.00 1,578.00 4,208.00
P-Day 1-30 Karachi * 2,320.00 2,940.00 5,260.00 1,315.00 6,575.00
P-Day 31-120 Karachi * 1,740.00 2,205.00 3,945.00 986.25 4,931.25
P-Day 121 + Karachi * 1,160.00 1,470.00 2,630.00 986.25 3,616.25
C-Day 1-30 Lahore * 2,230.00 2,885.00 5,115.00 2,046.00 7,161.00
C-Day 31-120 Lahore * 1,672.50 2,163.75 3,836.25 1,534.50 5,370.75
C-Day 121 + Lahore * 1,115.00 1,442.50 2,557.50 1,534.50 4,092.00
P-Day 1-30 Lahore * 2,230.00 2,885.00 5,115.00 1,278.75 6,393.75
P-Day 31-120 Lahore * 1,672.50 2,163.75 3,836.25 959.06 4,795.31
P-Day 121 + Lahore * 1,115.00 1,442.50 2,557.50 959.06 3,516.56
C-Day 1-30 Other 1,028.00 1,696.00 2,140.00 4,864.00 1,556.48 6,420.48
C-Day 31-120 Other 771.00 1,272.00 1,605.00 3,648.00 1,167.36 4,815.36
C-Day 121 + Other 514.00 848.00 1,070.00 2,432.00 1,167.36 3,599.36
P-Day 1-30 Other 1,028.00 1,696.00 2,140.00 4,864.00 972.80 5,836.80
P-Day 31-120 Other 771.00 1,272.00 1,605.00 3,648.00 729.60 4,377.60
P-Day 121 + Other 514.00 848.00 1,070.00 2,432.00 729.60 3,161.60

Palau - 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 Koror * * * * 17.30  CAD *
C-Day 31-120 Koror * * * * 13.00  CAD *
C-Day 121 + Koror * * * * 13.00  CAD *
P-Day 1-30 Koror * * * * 17.30  CAD *
P-Day 31-120 Koror * * * * 13.00  CAD *
P-Day 121 + Koror * * * * 13.00  CAD *

Panama - 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 Panama City 19.15 36.75 47.80 103.70 33.18 136.88
C-Day 31-120 Panama City 14.36 27.56 35.85 77.78 24.89 102.66
C-Day 121 + Panama City 9.58 18.38 23.90 51.85 24.89 76.74
P-Day 1-30 Panama City 19.15 36.75 47.80 103.70 20.74 124.44
P-Day 31-120 Panama City 14.36 27.56 35.85 77.78 15.56 93.33
P-Day 121 + Panama City 9.58 18.38 23.90 51.85 15.56 67.41
C-Day 1-30 Other 15.32 29.40 38.24 82.96 26.55 109.51
C-Day 31-120 Other 11.49 22.05 28.68 62.22 19.91 82.13
C-Day 121 + Other 7.66 14.70 19.12 41.48 19.91 61.39
P-Day 1-30 Other 15.32 29.40 38.24 82.96 16.59 99.55
P-Day 31-120 Other 11.49 22.05 28.68 62.22 12.44 74.66
P-Day 121 + Other 7.66 14.70 19.12 41.48 12.44 53.92

Papua New Guinea - Currency: Kina (PGK)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Port Moresby 62.00 129.00 162.00 353.00 112.96 465.96
C-Day 31-120 Port Moresby 46.50 96.75 121.50 264.75 84.72 349.47
C-Day 121 + Port Moresby 31.00 64.50 81.00 176.50 84.72 261.22
P-Day 1-30 Port Moresby 62.00 129.00 162.00 353.00 70.60 423.60
P-Day 31-120 Port Moresby 46.50 96.75 121.50 264.75 52.95 317.70
P-Day 121 + Port Moresby 31.00 64.50 81.00 176.50 52.95 229.45
C-Day 1-30 Other 49.60 103.20 129.60 282.40 90.37 372.77
C-Day 31-120 Other 37.20 77.40 97.20 211.80 67.78 279.58
C-Day 121 + Other 24.80 51.60 64.80 141.20 67.78 208.98
P-Day 1-30 Other 49.60 103.20 129.60 282.40 56.48 338.88
P-Day 31-120 Other 37.20 77.40 97.20 211.80 42.36 254.16
P-Day 121 + Other 24.80 51.60 64.80 141.20 42.36 183.56

Paraguay - Currency: Guaraní (PYG)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Asunción * 108,500.00 150,000.00 258,500.00 103,400.00 361,900.00
C-Day 31-120 Asunción * 81,375.00 112,500.00 193,875.00 77,550.00 271,425.00
C-Day 121 + Asunción * 54,250.00 75,000.00 129,250.00 77,550.00 206,800.00
P-Day 1-30 Asunción * 108,500.00 150,000.00 258,500.00 64,625.00 323,125.00
P-Day 31-120 Asunción * 81,375.00 112,500.00 193,875.00 48,468.75 242,343.75
P-Day 121 + Asunción * 54,250.00 75,000.00 129,250.00 48,468.75 177,718.75
C-Day 1-30 Other * 86,800.00 120,000.00 206,800.00 82,720.00 289,520.00
C-Day 31-120 Other * 65,100.00 90,000.00 155,100.00 62,040.00 217,140.00
C-Day 121 + Other * 43,400.00 60,000.00 103,400.00 62,040.00 165,440.00
P-Day 1-30 Other * 86,800.00 120,000.00 206,800.00 51,700.00 258,500.00
P-Day 31-120 Other * 65,100.00 90,000.00 155,100.00 38,775.00 193,875.00
P-Day 121 + Other * 43,400.00 60,000.00 103,400.00 38,775.00 142,175.00

Peru - Currency: Peruvian Nuevo Sol (PEN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Lima 83.50 119.00 150.50 353.00 112.96 465.96
C-Day 31-120 Lima 62.63 89.25 112.88 264.75 84.72 349.47
C-Day 121 + Lima 41.75 59.50 75.25 176.50 84.72 261.22
P-Day 1-30 Lima 83.50 119.00 150.50 353.00 70.60 423.60
P-Day 31-120 Lima 62.63 89.25 112.88 264.75 52.95 317.70
P-Day 121 + Lima 41.75 59.50 75.25 176.50 52.95 229.45
C-Day 1-30 Other 66.80 95.20 120.40 282.40 90.37 372.77
C-Day 31-120 Other 50.10 71.40 90.30 211.80 67.78 279.58
C-Day 121 + Other 33.40 47.60 60.20 141.20 67.78 208.98
P-Day 1-30 Other 66.80 95.20 120.40 282.40 56.48 338.88
P-Day 31-120 Other 50.10 71.40 90.30 211.80 42.36 254.16
P-Day 121 + Other 33.40 47.60 60.20 141.20 42.36 183.56

Philippines - Currency: Philippine Peso (PHP)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Manila 950.00 1,370.00 1,925.00 4,245.00 1,358.40 5,603.40
C-Day 31-120 Manila 712.50 1,027.50 1,443.75 3,183.75 1,018.80 4,202.55
C-Day 121 + Manila 475.00 685.00 962.50 2,122.50 1,018.80 3,141.30
P-Day 1-30 Manila 950.00 1,370.00 1,925.00 4,245.00 849.00 5,094.00
P-Day 31-120 Manila 712.50 1,027.50 1,443.75 3,183.75 636.75 3,820.50
P-Day 121 + Manila 475.00 685.00 962.50 2,122.50 636.75 2,759.25
C-Day 1-30 Other 760.00 1,096.00 1,540.00 3,396.00 1,086.72 4,482.72
C-Day 31-120 Other 570.00 822.00 1,155.00 2,547.00 815.04 3,362.04
C-Day 121 + Other 380.00 548.00 770.00 1,698.00 815.04 2,513.04
P-Day 1-30 Other 760.00 1,096.00 1,540.00 3,396.00 679.20 4,075.20
P-Day 31-120 Other 570.00 822.00 1,155.00 2,547.00 509.40 3,056.40
P-Day 121 + Other 380.00 548.00 770.00 1,698.00 509.40 2,207.40

Pitcairn Islands - 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 Adamstown * * * * 17.30  CAD *
C-Day 31-120 Adamstown * * * * 13.00  CAD *
C-Day 121 + Adamstown * * * * 13.00  CAD *
P-Day 1-30 Adamstown * * * * 17.30  CAD *
P-Day 31-120 Adamstown * * * * 13.00  CAD *
P-Day 121 + Adamstown * * * * 13.00  CAD *

Poland - Currency: Zloty (PLN)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Warsaw 67.50 107.00 144.00 318.50 101.92 420.42
C-Day 31-120 Warsaw 50.63 80.25 108.00 238.88 76.44 315.32
C-Day 121 + Warsaw 33.75 53.50 72.00 159.25 76.44 235.69
P-Day 1-30 Warsaw 67.50 107.00 144.00 318.50 63.70 382.20
P-Day 31-120 Warsaw 50.63 80.25 108.00 238.88 47.78 286.65
P-Day 121 + Warsaw 33.75 53.50 72.00 159.25 47.78 207.03
C-Day 1-30 Other 54.00 85.60 115.20 254.80 81.54 336.34
C-Day 31-120 Other 40.50 64.20 86.40 191.10 61.15 252.25
C-Day 121 + Other 27.00 42.80 57.60 127.40 61.15 188.55
P-Day 1-30 Other 54.00 85.60 115.20 254.80 50.96 305.76
P-Day 31-120 Other 40.50 64.20 86.40 191.10 38.22 229.32
P-Day 121 + Other 27.00 42.80 57.60 127.40 38.22 165.62

Portugal - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Lisbon 22.55 36.50 50.15 109.20 34.94 144.14
C-Day 31-120 Lisbon 16.91 27.38 37.61 81.90 26.21 108.11
C-Day 121 + Lisbon 11.28 18.25 25.08 54.60 26.21 80.81
P-Day 1-30 Lisbon 22.55 36.50 50.15 109.20 21.84 131.04
P-Day 31-120 Lisbon 16.91 27.38 37.61 81.90 16.38 98.28
P-Day 121 + Lisbon 11.28 18.25 25.08 54.60 16.38 70.98
C-Day 1-30 Other 18.04 29.20 40.12 87.36 27.96 115.32
C-Day 31-120 Other 13.53 21.90 30.09 65.52 20.97 86.49
C-Day 121 + Other 9.02 14.60 20.06 43.68 20.97 64.65
P-Day 1-30 Other 18.04 29.20 40.12 87.36 17.47 104.83
P-Day 31-120 Other 13.53 21.90 30.09 65.52 13.10 78.62
P-Day 121 + Other 9.02 14.60 20.06 43.68 13.10 56.78

Puerto Rico - 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