Effective Date: April 1, 2021

  • 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.


Iceland - Currency: Iceland Krona (ISK)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Reykjavik 3,890.00 7,750.00 10,030.00 21,670.00 6,934.40 28,604.40
C-Day 31-120 Reykjavik 2,917.50 5,812.50 7,522.50 16,252.50 5,200.80 21,453.30
C-Day 121 + Reykjavik 1,945.00 3,875.00 5,015.00 10,835.00 5,200.80 16,035.80
P-Day 1-30 Reykjavik 3,890.00 7,750.00 10,030.00 21,670.00 4,334.00 26,004.00
P-Day 31-120 Reykjavik 2,917.50 5,812.50 7,522.50 16,252.50 3,250.50 19,503.00
P-Day 121 + Reykjavik 1,945.00 3,875.00 5,015.00 10,835.00 3,250.50 14,085.50
C-Day 1-30 Other 3,112.00 6,200.00 8,024.00 17,336.00 5,547.52 22,883.52
C-Day 31-120 Other 2,334.00 4,650.00 6,018.00 13,002.00 4,160.64 17,162.64
C-Day 121 + Other 1,556.00 3,100.00 4,012.00 8,668.00 4,160.64 12,828.64
P-Day 1-30 Other 3,112.00 6,200.00 8,024.00 17,336.00 3,467.20 20,803.20
P-Day 31-120 Other 2,334.00 4,650.00 6,018.00 13,002.00 2,600.40 15,602.40
P-Day 121 + Other 1,556.00 3,100.00 4,012.00 8,668.00 2,600.40 11,268.40

India - Currency: Indian Rupee (INR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Bangalore 1,570.00 2,635.00 3,475.00 7,680.00 2,457.60 10,137.60
C-Day 31-120 Bangalore 1,177.50 1,976.25 2,606.25 5,760.00 1,843.20 7,603.20
C-Day 121 + Bangalore 785.00 1,317.50 1,737.50 3,840.00 1,843.20 5,683.20
P-Day 1-30 Bangalore 1,570.00 2,635.00 3,475.00 7,680.00 1,536.00 9,216.00
P-Day 31-120 Bangalore 1,177.50 1,976.25 2,606.25 5,760.00 1,152.00 6,912.00
P-Day 121 + Bangalore 785.00 1,317.50 1,737.50 3,840.00 1,152.00 4,992.00
C-Day 1-30 Chandigarh 1,365.00 1,945.00 2,680.00 5,990.00 1,916.80 7,906.80
C-Day 31-120 Chandigarh 1,023.75 1,458.75 2,010.00 4,492.50 1,437.60 5,930.10
C-Day 121 + Chandigarh 682.50 972.50 1,340.00 2,995.00 1,437.60 4,432.60
P-Day 1-30 Chandigarh 1,365.00 1,945.00 2,680.00 5,990.00 1,198.00 7,188.00
P-Day 31-120 Chandigarh 1,023.75 1,458.75 2,010.00 4,492.50 898.50 5,391.00
P-Day 121 + Chandigarh 682.50 972.50 1,340.00 2,995.00 898.50 3,893.50
C-Day 1-30 Mumbai (Bombay) 1,785.00 3,005.00 4,135.00 8,925.00 2,856.00 11,781.00
C-Day 31-120 Mumbai (Bombay) 1,338.75 2,253.75 3,101.25 6,693.75 2,142.00 8,835.75
C-Day 121 + Mumbai (Bombay) 892.50 1,502.50 2,067.50 4,462.50 2,142.00 6,604.50
P-Day 1-30 Mumbai (Bombay) 1,785.00 3,005.00 4,135.00 8,925.00 1,785.00 10,710.00
P-Day 31-120 Mumbai (Bombay) 1,338.75 2,253.75 3,101.25 6,693.75 1,338.75 8,032.50
P-Day 121 + Mumbai (Bombay) 892.50 1,502.50 2,067.50 4,462.50 1,338.75 5,801.25
C-Day 1-30 New Delhi 2,020.00 2,915.00 3,870.00 8,805.00 2,817.60 11,622.60
C-Day 31-120 New Delhi 1,515.00 2,186.25 2,902.50 6,603.75 2,113.20 8,716.95
C-Day 121 + New Delhi 1,010.00 1,457.50 1,935.00 4,402.50 2,113.20 6,515.70
P-Day 1-30 New Delhi 2,020.00 2,915.00 3,870.00 8,805.00 1,761.00 10,566.00
P-Day 31-120 New Delhi 1,515.00 2,186.25 2,902.50 6,603.75 1,320.75 7,924.50
P-Day 121 + New Delhi 1,010.00 1,457.50 1,935.00 4,402.50 1,320.75 5,723.25
C-Day 1-30 Other 1,616.00 2,332.00 3,096.00 7,044.00 2,254.08 9,298.08
C-Day 31-120 Other 1,212.00 1,749.00 2,322.00 5,283.00 1,690.56 6,973.56
C-Day 121 + Other 808.00 1,166.00 1,548.00 3,522.00 1,690.56 5,212.56
P-Day 1-30 Other 1,616.00 2,332.00 3,096.00 7,044.00 1,408.80 8,452.80
P-Day 31-120 Other 1,212.00 1,749.00 2,322.00 5,283.00 1,056.60 6,339.60
P-Day 121 + Other 808.00 1,166.00 1,548.00 3,522.00 1,056.60 4,578.60

Indonesia - 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 Denpasar (Bali) 21.50 27.90 37.65 87.05 27.86 114.91
C-Day 31-120 Denpasar (Bali) 16.13 20.93 28.24 65.29 20.89 86.18
C-Day 121 + Denpasar (Bali) 10.75 13.95 18.83 43.53 20.89 64.42
P-Day 1-30 Denpasar (Bali) 21.50 27.90 37.65 87.05 17.41 104.46
P-Day 31-120 Denpasar (Bali) 16.13 20.93 28.24 65.29 13.06 78.35
P-Day 121 + Denpasar (Bali) 10.75 13.95 18.83 43.53 13.06 56.58
C-Day 1-30 Jakarta 30.35 34.25 42.05 106.65 34.13 140.78
C-Day 31-120 Jakarta 22.76 25.69 31.54 79.99 25.60 105.58
C-Day 121 + Jakarta 15.18 17.13 21.03 53.33 25.60 78.92
P-Day 1-30 Jakarta 30.35 34.25 42.05 106.65 21.33 127.98
P-Day 31-120 Jakarta 22.76 25.69 31.54 79.99 16.00 95.99
P-Day 121 + Jakarta 15.18 17.13 21.03 53.33 16.00 69.32
C-Day 1-30 Other 24.28 27.40 33.64 85.32 27.30 112.62
C-Day 31-120 Other 18.21 20.55 25.23 63.99 20.48 84.47
C-Day 121 + Other 12.14 13.70 16.82 42.66 20.48 63.14
P-Day 1-30 Other 24.28 27.40 33.64 85.32 17.06 102.38
P-Day 31-120 Other 18.21 20.55 25.23 63.99 12.80 76.79
P-Day 121 + Other 12.14 13.70 16.82 42.66 12.80 55.46

Iran - Currency: Iranian Rial (IRR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Tehran 1,214,000.00 1,174,000.00 1,503,000.00 3,891,000.00 1,245,120.00 5,136,120.00
C-Day 31-120 Tehran 910,500.00 880,500.00 1,127,250.00 2,918,250.00 933,840.00 3,852,090.00
C-Day 121 + Tehran 607,000.00 587,000.00 751,500.00 1,945,500.00 933,840.00 2,879,340.00
P-Day 1-30 Tehran 1,214,000.00 1,174,000.00 1,503,000.00 3,891,000.00 778,200.00 4,669,200.00
P-Day 31-120 Tehran 910,500.00 880,500.00 1,127,250.00 2,918,250.00 583,650.00 3,501,900.00
P-Day 121 + Tehran 607,000.00 587,000.00 751,500.00 1,945,500.00 583,650.00 2,529,150.00
C-Day 1-30 Other 971,200.00 939,200.00 1,202,400.00 3,112,800.00 996,096.00 4,108,896.00
C-Day 31-120 Other 728,400.00 704,400.00 901,800.00 2,334,600.00 747,072.00 3,081,672.00
C-Day 121 + Other 485,600.00 469,600.00 601,200.00 1,556,400.00 747,072.00 2,303,472.00
P-Day 1-30 Other 971,200.00 939,200.00 1,202,400.00 3,112,800.00 622,560.00 3,735,360.00
P-Day 31-120 Other 728,400.00 704,400.00 901,800.00 2,334,600.00 466,920.00 2,801,520.00
P-Day 121 + Other 485,600.00 469,600.00 601,200.00 1,556,400.00 466,920.00 2,023,320.00

Iraq - Currency: Iraqi Dinar (IQD) 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 Baghdad * * * * 17.30  CAD *
C-Day 31-120 Baghdad * * * * 13.00  CAD *
C-Day 121 + Baghdad * * * * 13.00  CAD *
P-Day 1-30 Baghdad * * * * 17.30  CAD *
P-Day 31-120 Baghdad * * * * 13.00  CAD *
P-Day 121 + Baghdad * * * * 13.00  CAD *

Ireland - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Dublin 24.70 40.35 51.75 116.80 37.38 154.18
C-Day 31-120 Dublin 18.53 30.26 38.81 87.60 28.03 115.63
C-Day 121 + Dublin 12.35 20.18 25.88 58.40 28.03 86.43
P-Day 1-30 Dublin 24.70 40.35 51.75 116.80 23.36 140.16
P-Day 31-120 Dublin 18.53 30.26 38.81 87.60 17.52 105.12
P-Day 121 + Dublin 12.35 20.18 25.88 58.40 17.52 75.92
C-Day 1-30 Other 19.76 32.28 41.40 93.44 29.90 123.34
C-Day 31-120 Other 14.82 24.21 31.05 70.08 22.43 92.51
C-Day 121 + Other 9.88 16.14 20.70 46.72 22.43 69.15
P-Day 1-30 Other 19.76 32.28 41.40 93.44 18.69 112.13
P-Day 31-120 Other 14.82 24.21 31.05 70.08 14.02 84.10
P-Day 121 + Other 9.88 16.14 20.70 46.72 14.02 60.74

Israel, the West Bank and Gaza - 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 Tel Aviv 32.20 54.65 69.90 156.75 50.16 206.91
C-Day 31-120 Tel Aviv 24.15 40.99 52.43 117.56 37.62 155.18
C-Day 121 + Tel Aviv 16.10 27.33 34.95 78.38 37.62 116.00
P-Day 1-30 Tel Aviv 32.20 54.65 69.90 156.75 31.35 188.10
P-Day 31-120 Tel Aviv 24.15 40.99 52.43 117.56 23.51 141.08
P-Day 121 + Tel Aviv 16.10 27.33 34.95 78.38 23.51 101.89

Italy - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Milan 24.20 43.10 53.60 120.90 38.69 159.59
C-Day 31-120 Milan 18.15 32.33 40.20 90.68 29.02 119.69
C-Day 121 + Milan 12.10 21.55 26.80 60.45 29.02 89.47
P-Day 1-30 Milan 24.20 43.10 53.60 120.90 24.18 145.08
P-Day 31-120 Milan 18.15 32.33 40.20 90.68 18.14 108.81
P-Day 121 + Milan 12.10 21.55 26.80 60.45 18.14 78.59
C-Day 1-30 Naples * 40.65 48.00 88.65 35.46 124.11
C-Day 31-120 Naples * 30.49 36.00 66.49 26.60 93.08
C-Day 121 + Naples * 20.33 24.00 44.33 26.60 70.92
P-Day 1-30 Naples * 40.65 48.00 88.65 22.16 110.81
P-Day 31-120 Naples * 30.49 36.00 66.49 16.62 83.11
P-Day 121 + Naples * 20.33 24.00 44.33 16.62 60.95
C-Day 1-30 Rome 18.20 37.55 46.65 102.40 32.77 135.17
C-Day 31-120 Rome 13.65 28.16 34.99 76.80 24.58 101.38
C-Day 121 + Rome 9.10 18.78 23.33 51.20 24.58 75.78
P-Day 1-30 Rome 18.20 37.55 46.65 102.40 20.48 122.88
P-Day 31-120 Rome 13.65 28.16 34.99 76.80 15.36 92.16
P-Day 121 + Rome 9.10 18.78 23.33 51.20 15.36 66.56
C-Day 1-30 Other 14.56 30.04 37.32 81.92 26.21 108.13
C-Day 31-120 Other 10.92 22.53 27.99 61.44 19.66 81.10
C-Day 121 + Other 7.28 15.02 18.66 40.96 19.66 60.62
P-Day 1-30 Other 14.56 30.04 37.32 81.92 16.38 98.30
P-Day 31-120 Other 10.92 22.53 27.99 61.44 12.29 73.73
P-Day 121 + Other 7.28 15.02 18.66 40.96 12.29 53.25