Effective Date: July 1, 2022

  • 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 subsection 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 subsection 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.


Gabon - Currency: CFA Franc BEAC (XAF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Libreville 14,100.00 21,400.00 29,800.00 65,300.00 20,896.00 86,196.00
C-Day 31-120 Libreville 10,575.00 16,050.00 22,350.00 48,975.00 15,672.00 64,647.00
C-Day 121 + Libreville 7,050.00 10,700.00 14,900.00 32,650.00 15,672.00 48,322.00
P-Day 1-30 Libreville 14,100.00 21,400.00 29,800.00 65,300.00 13,060.00 78,360.00
P-Day 31-120 Libreville 10,575.00 16,050.00 22,350.00 48,975.00 9,795.00 58,770.00
P-Day 121 + Libreville 7,050.00 10,700.00 14,900.00 32,650.00 9,795.00 42,445.00
C-Day 1-30 Other 11,280.00 17,120.00 23,840.00 52,240.00 16,716.80 68,956.80
C-Day 31-120 Other 8,460.00 12,840.00 17,880.00 39,180.00 12,537.60 51,717.60
C-Day 121 + Other 5,640.00 8,560.00 11,920.00 26,120.00 12,537.60 38,657.60
P-Day 1-30 Other 11,280.00 17,120.00 23,840.00 52,240.00 10,448.00 62,688.00
P-Day 31-120 Other 8,460.00 12,840.00 17,880.00 39,180.00 7,836.00 47,016.00
P-Day 121 + Other 5,640.00 8,560.00 11,920.00 26,120.00 7,836.00 33,956.00

Gambia (The) - Currency: Dalasi (GMD) 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 Banjul 495.00 1,100.00 1,410.00 3,005.00 961.60 3,966.60
C-Day 31-120 Banjul 371.25 825.00 1,057.50 2,253.75 721.20 2,974.95
C-Day 121 + Banjul 247.50 550.00 705.00 1,502.50 721.20 2,223.70
P-Day 1-30 Banjul 495.00 1,100.00 1,410.00 3,005.00 601.00 3,606.00
P-Day 31-120 Banjul 371.25 825.00 1,057.50 2,253.75 450.75 2,704.50
P-Day 121 + Banjul 247.50 550.00 705.00 1,502.50 450.75 1,953.25

Georgia - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Tbilisi 16.80 16.75 25.85 59.40 19.01 78.41
C-Day 31-120 Tbilisi 12.60 12.56 19.39 44.55 14.26 58.81
C-Day 121 + Tbilisi 8.40 8.38 12.93 29.70 14.26 43.96
P-Day 1-30 Tbilisi 16.80 16.75 25.85 59.40 11.88 71.28
P-Day 31-120 Tbilisi 12.60 12.56 19.39 44.55 8.91 53.46
P-Day 121 + Tbilisi 8.40 8.38 12.93 29.70 8.91 38.61
C-Day 1-30 Other 13.44 13.40 20.68 47.52 15.21 62.73
C-Day 31-120 Other 10.08 10.05 15.51 35.64 11.40 47.04
C-Day 121 + Other 6.72 6.70 10.34 23.76 11.40 35.16
P-Day 1-30 Other 13.44 13.40 20.68 47.52 9.50 57.02
P-Day 31-120 Other 10.08 10.05 15.51 35.64 7.13 42.77
P-Day 121 + Other 6.72 6.70 10.34 23.76 7.13 30.89

Germany - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Berlin 31.75 42.50 60.00 134.25 42.96 177.21
C-Day 31-120 Berlin 23.81 31.88 45.00 100.69 32.22 132.91
C-Day 121 + Berlin 15.88 21.25 30.00 67.13 32.22 99.35
P-Day 1-30 Berlin 31.75 42.50 60.00 134.25 26.85 161.10
P-Day 31-120 Berlin 23.81 31.88 45.00 100.69 20.14 120.83
P-Day 121 + Berlin 15.88 21.25 30.00 67.13 20.14 87.26
C-Day 1-30 Düsseldorf 31.50 39.30 57.00 127.80 40.90 168.70
C-Day 31-120 Düsseldorf 23.63 29.48 42.75 95.85 30.67 126.52
C-Day 121 + Düsseldorf 15.75 19.65 28.50 63.90 30.67 94.57
P-Day 1-30 Düsseldorf 31.50 39.30 57.00 127.80 25.56 153.36
P-Day 31-120 Düsseldorf 23.63 29.48 42.75 95.85 19.17 115.02
P-Day 121 + Düsseldorf 15.75 19.65 28.50 63.90 19.17 83.07
C-Day 1-30 Frankfurt 33.30 42.20 55.40 130.90 41.89 172.79
C-Day 31-120 Frankfurt 24.98 31.65 41.55 98.18 31.42 129.59
C-Day 121 + Frankfurt 16.65 21.10 27.70 65.45 31.42 96.87
P-Day 1-30 Frankfurt 33.30 42.20 55.40 130.90 26.18 157.08
P-Day 31-120 Frankfurt 24.98 31.65 41.55 98.18 19.64 117.81
P-Day 121 + Frankfurt 16.65 21.10 27.70 65.45 19.64 85.09
C-Day 1-30 Hamburg 33.25 43.10 57.75 134.10 42.91 177.01
C-Day 31-120 Hamburg 24.94 32.33 43.31 100.58 32.18 132.76
C-Day 121 + Hamburg 16.63 21.55 28.88 67.05 32.18 99.23
P-Day 1-30 Hamburg 33.25 43.10 57.75 134.10 26.82 160.92
P-Day 31-120 Hamburg 24.94 32.33 43.31 100.58 20.12 120.69
P-Day 121 + Hamburg 16.63 21.55 28.88 67.05 20.12 87.17
C-Day 1-30 Munich 27.65 43.75 57.85 129.25 41.36 170.61
C-Day 31-120 Munich 20.74 32.81 43.39 96.94 31.02 127.96
C-Day 121 + Munich 13.83 21.88 28.93 64.63 31.02 95.65
P-Day 1-30 Munich 27.65 43.75 57.85 129.25 25.85 155.10
P-Day 31-120 Munich 20.74 32.81 43.39 96.94 19.39 116.33
P-Day 121 + Munich 13.83 21.88 28.93 64.63 19.39 84.01
C-Day 1-30 Other 25.40 34.00 48.00 107.40 34.37 141.77
C-Day 31-120 Other 19.05 25.50 36.00 80.55 25.78 106.33
C-Day 121 + Other 12.70 17.00 24.00 53.70 25.78 79.48
P-Day 1-30 Other 25.40 34.00 48.00 107.40 21.48 128.88
P-Day 31-120 Other 19.05 25.50 36.00 80.55 16.11 96.66
P-Day 121 + Other 12.70 17.00 24.00 53.70 16.11 69.81

Ghana - Currency: Cedi (GHS)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Accra 99.50 188.00 232.50 520.00 166.40 686.40
C-Day 31-120 Accra 74.63 141.00 174.38 390.00 124.80 514.80
C-Day 121 + Accra 49.75 94.00 116.25 260.00 124.80 384.80
P-Day 1-30 Accra 99.50 188.00 232.50 520.00 104.00 624.00
P-Day 31-120 Accra 74.63 141.00 174.38 390.00 78.00 468.00
P-Day 121 + Accra 49.75 94.00 116.25 260.00 78.00 338.00
C-Day 1-30 Other 79.60 150.40 186.00 416.00 133.12 549.12
C-Day 31-120 Other 59.70 112.80 139.50 312.00 99.84 411.84
C-Day 121 + Other 39.80 75.20 93.00 208.00 99.84 307.84
P-Day 1-30 Other 79.60 150.40 186.00 416.00 83.20 499.20
P-Day 31-120 Other 59.70 112.80 139.50 312.00 62.40 374.40
P-Day 121 + Other 39.80 75.20 93.00 208.00 62.40 270.40

Gibraltar - Currency: Gibraltar Pound (GIP) 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 Gibraltar * * * * 17.30  CAD *
C-Day 31-120 Gibraltar * * * * 13.00  CAD *
C-Day 121 + Gibraltar * * * * 13.00  CAD *
P-Day 1-30 Gibraltar * * * * 17.30  CAD *
P-Day 31-120 Gibraltar * * * * 13.00  CAD *
P-Day 121 + Gibraltar * * * * 13.00  CAD *

Greece - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Athens 25.85 40.55 57.20 123.60 39.55 163.15
C-Day 31-120 Athens 19.39 30.41 42.90 92.70 29.66 122.36
C-Day 121 + Athens 12.93 20.28 28.60 61.80 29.66 91.46
P-Day 1-30 Athens 25.85 40.55 57.20 123.60 24.72 148.32
P-Day 31-120 Athens 19.39 30.41 42.90 92.70 18.54 111.24
P-Day 121 + Athens 12.93 20.28 28.60 61.80 18.54 80.34
C-Day 1-30 Other 20.68 32.44 45.76 98.88 31.64 130.52
C-Day 31-120 Other 15.51 24.33 34.32 74.16 23.73 97.89
C-Day 121 + Other 10.34 16.22 22.88 49.44 23.73 73.17
P-Day 1-30 Other 20.68 32.44 45.76 98.88 19.78 118.66
P-Day 31-120 Other 15.51 24.33 34.32 74.16 14.83 88.99
P-Day 121 + Other 10.34 16.22 22.88 49.44 14.83 64.27

Greenland - Currency: Danish Krone (DKK)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Nuuk 201.50 415.00 547.50 1,164.00 372.48 1,536.48
C-Day 31-120 Nuuk 151.13 311.25 410.63 873.00 279.36 1,152.36
C-Day 121 + Nuuk 100.75 207.50 273.75 582.00 279.36 861.36
P-Day 1-30 Nuuk 201.50 415.00 547.50 1,164.00 232.80 1,396.80
P-Day 31-120 Nuuk 151.13 311.25 410.63 873.00 174.60 1,047.60
P-Day 121 + Nuuk 100.75 207.50 273.75 582.00 174.60 756.60
C-Day 1-30 Other 161.20 332.00 438.00 931.20 297.98 1,229.18
C-Day 31-120 Other 120.90 249.00 328.50 698.40 223.49 921.89
C-Day 121 + Other 80.60 166.00 219.00 465.60 223.49 689.09
P-Day 1-30 Other 161.20 332.00 438.00 931.20 186.24 1,117.44
P-Day 31-120 Other 120.90 249.00 328.50 698.40 139.68 838.08
P-Day 121 + Other 80.60 166.00 219.00 465.60 139.68 605.28

Grenada - 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 Saint George's 60.50 121.50 152.50 334.50 107.04 441.54
C-Day 31-120 Saint George's 45.38 91.13 114.38 250.88 80.28 331.16
C-Day 121 + Saint George's 30.25 60.75 76.25 167.25 80.28 247.53
P-Day 1-30 Saint George's 60.50 121.50 152.50 334.50 66.90 401.40
P-Day 31-120 Saint George's 45.38 91.13 114.38 250.88 50.18 301.05
P-Day 121 + Saint George's 30.25 60.75 76.25 167.25 50.18 217.43

Guadeloupe - 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 Basse-Terre * * * * 17.30  CAD *
C-Day 31-120 Basse-Terre * * * * 13.00  CAD *
C-Day 121 + Basse-Terre * * * * 13.00  CAD *
P-Day 1-30 Basse-Terre * * * * 17.30  CAD *
P-Day 31-120 Basse-Terre * * * * 13.00  CAD *
P-Day 121 + Basse-Terre * * * * 13.00  CAD *

Guam - 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 21.90 22.15 54.40 98.45 17.30 115.75
C-Day 31-120 Outside Continental USA 16.45 16.60 40.80 73.85 13.00 86.85
C-Day 121 + Outside Continental USA 10.95 11.10 27.20 49.25 13.00 62.25
P-Day 1-30 Outside Continental USA 21.90 22.15 54.40 98.45 17.30 115.75
P-Day 31-120 Outside Continental USA 16.45 16.60 40.80 73.85 13.00 86.85
P-Day 121 + Outside Continental USA 10.95 11.10 27.20 49.25 13.00 62.25

Guatemala - Currency: Guatemala Quetzal (GTQ)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Antigua Guatemala 106.50 220.00 271.50 598.00 191.36 789.36
C-Day 31-120 Antigua Guatemala 79.88 165.00 203.63 448.50 143.52 592.02
C-Day 121 + Antigua Guatemala 53.25 110.00 135.75 299.00 143.52 442.52
P-Day 1-30 Antigua Guatemala 106.50 220.00 271.50 598.00 119.60 717.60
P-Day 31-120 Antigua Guatemala 79.88 165.00 203.63 448.50 89.70 538.20
P-Day 121 + Antigua Guatemala 53.25 110.00 135.75 299.00 89.70 388.70
C-Day 1-30 Guatemala City 124.00 228.50 294.50 647.00 207.04 854.04
C-Day 31-120 Guatemala City 93.00 171.38 220.88 485.25 155.28 640.53
C-Day 121 + Guatemala City 62.00 114.25 147.25 323.50 155.28 478.78
P-Day 1-30 Guatemala City 124.00 228.50 294.50 647.00 129.40 776.40
P-Day 31-120 Guatemala City 93.00 171.38 220.88 485.25 97.05 582.30
P-Day 121 + Guatemala City 62.00 114.25 147.25 323.50 97.05 420.55
C-Day 1-30 Other 99.20 182.80 235.60 517.60 165.63 683.23
C-Day 31-120 Other 74.40 137.10 176.70 388.20 124.22 512.42
C-Day 121 + Other 49.60 91.40 117.80 258.80 124.22 383.02
P-Day 1-30 Other 99.20 182.80 235.60 517.60 103.52 621.12
P-Day 31-120 Other 74.40 137.10 176.70 388.20 77.64 465.84
P-Day 121 + Other 49.60 91.40 117.80 258.80 77.64 336.44

Guinea - Currency: Guinea Franc (GNF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Conakry 153,500.00 348,500.00 440,500.00 942,500.00 301,600.00 1,244,100.00
C-Day 31-120 Conakry 115,125.00 261,375.00 330,375.00 706,875.00 226,200.00 933,075.00
C-Day 121 + Conakry 76,750.00 174,250.00 220,250.00 471,250.00 226,200.00 697,450.00
P-Day 1-30 Conakry 153,500.00 348,500.00 440,500.00 942,500.00 188,500.00 1,131,000.00
P-Day 31-120 Conakry 115,125.00 261,375.00 330,375.00 706,875.00 141,375.00 848,250.00
P-Day 121 + Conakry 76,750.00 174,250.00 220,250.00 471,250.00 141,375.00 612,625.00
C-Day 1-30 Other 122,800.00 278,800.00 352,400.00 754,000.00 241,280.00 995,280.00
C-Day 31-120 Other 92,100.00 209,100.00 264,300.00 565,500.00 180,960.00 746,460.00
C-Day 121 + Other 61,400.00 139,400.00 176,200.00 377,000.00 180,960.00 557,960.00
P-Day 1-30 Other 122,800.00 278,800.00 352,400.00 754,000.00 150,800.00 904,800.00
P-Day 31-120 Other 92,100.00 209,100.00 264,300.00 565,500.00 113,100.00 678,600.00
P-Day 121 + Other 61,400.00 139,400.00 176,200.00 377,000.00 113,100.00 490,100.00

Guinea-Bissau - 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 Bissau 27.30 29.00 41.65 97.95 31.34 129.29
C-Day 31-120 Bissau 20.48 21.75 31.24 73.46 23.51 96.97
C-Day 121 + Bissau 13.65 14.50 20.83 48.98 23.51 72.48
P-Day 1-30 Bissau 27.30 29.00 41.65 97.95 19.59 117.54
P-Day 31-120 Bissau 20.48 21.75 31.24 73.46 14.69 88.16
P-Day 121 + Bissau 13.65 14.50 20.83 48.98 14.69 63.67

Guyana - Currency: Guyana Dollar (GYD) 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 Georgetown 4,460.00 9,460.00 12,460.00 26,380.00 8,441.60 34,821.60
C-Day 31-120 Georgetown 3,345.00 7,095.00 9,345.00 19,785.00 6,331.20 26,116.20
C-Day 121 + Georgetown 2,230.00 4,730.00 6,230.00 13,190.00 6,331.20 19,521.20
P-Day 1-30 Georgetown 4,460.00 9,460.00 12,460.00 26,380.00 5,276.00 31,656.00
P-Day 31-120 Georgetown 3,345.00 7,095.00 9,345.00 19,785.00 3,957.00 23,742.00
P-Day 121 + Georgetown 2,230.00 4,730.00 6,230.00 13,190.00 3,957.00 17,147.00