Incidental expense allowances shall be paid at the following rates:
|
(a) in commercial, government and institutional accommodation
|
(i) 32% of the meal total when the three meal allowances are listed in the table below;
|
(ii) 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
|
(iii) 40% of actual and reasonable expenses for meals as per 3.4.9.
|
(b) in private non-commercial accommodation
|
(i) 20% of the meal total when the three meal allowances are listed in the table below;
|
(ii) 25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
|
(iii) 25% of actual and reasonable expenses for meals as per 3.4.9.
|
C = Commercial Accommodation
P = Non-commercial Accommodation
* = Reasonable and justifiable expenses. Receipts required.
|
|
Country
City
|
Breakfast
|
Lunch
|
Dinner
|
Meal Total
|
Incidental
Amount
|
GRAND
TOTAL
(Taxes
Included)
|
|
Afghanistan - Currency; dollar (US)
|
C
|
Kabul
|
*
|
14.00
|
20.00
|
34.00
|
13.60
|
47.60
|
C-75%
|
Kabul
|
*
|
10.50
|
15.00
|
25.50
|
10.20
|
35.70
|
P
|
Kabul
|
*
|
14.00
|
20.00
|
34.00
|
8.50
|
42.50
|
P-75%
|
Kabul
|
*
|
10.50
|
15.00
|
25.50
|
6.38
|
31.88
|
C
|
Other
|
*
|
11.20
|
16.00
|
27.20
|
10.88
|
38.08
|
C-75%
|
Other
|
*
|
8.40
|
12.00
|
20.40
|
8.16
|
28.56
|
P
|
Other
|
*
|
11.20
|
16.00
|
27.20
|
6.80
|
34.00
|
P-75%
|
Other
|
*
|
8.40
|
12.00
|
20.40
|
5.10
|
25.50
|
|
|
|
|
|
|
|
|
|
Albania - Currency; dollar (US)
|
C
|
Tiranė
|
*
|
14.00
|
16.00
|
30.00
|
12.00
|
42.00
|
C-75%
|
Tiranė
|
*
|
10.50
|
12.00
|
22.50
|
9.00
|
31.50
|
P
|
Tiranė
|
*
|
14.00
|
16.00
|
30.00
|
7.50
|
37.50
|
P-75%
|
Tiranė
|
*
|
10.50
|
12.00
|
22.50
|
5.63
|
28.13
|
C
|
Other
|
*
|
11.20
|
12.80
|
24.00
|
9.60
|
33.60
|
C-75%
|
Other
|
*
|
8.40
|
9.60
|
18.00
|
7.20
|
25.20
|
P
|
Other
|
*
|
11.20
|
12.80
|
24.00
|
6.00
|
30.00
|
P-75%
|
Other
|
*
|
8.40
|
9.60
|
18.00
|
4.50
|
22.50
|
|
|
|
|
|
|
|
|
|
Algeria - Currency; dollar (CDN)
|
C
|
Algiers
|
27.00
|
32.00
|
37.00
|
96.00
|
30.72
|
126.72
|
C-75%
|
Algiers
|
20.25
|
24.00
|
27.75
|
72.00
|
23.04
|
95.04
|
P
|
Algiers
|
27.00
|
32.00
|
37.00
|
96.00
|
19.20
|
115.20
|
P-75%
|
Algiers
|
20.25
|
24.00
|
27.75
|
72.00
|
14.40
|
86.40
|
C
|
Other
|
21.60
|
25.60
|
29.60
|
76.80
|
24.58
|
101.38
|
C-75%
|
Other
|
16.20
|
19.20
|
22.20
|
57.60
|
18.43
|
76.03
|
P
|
Other
|
21.60
|
25.60
|
29.60
|
76.80
|
15.36
|
92.16
|
P-75%
|
Other
|
16.20
|
19.20
|
22.20
|
57.60
|
11.52
|
69.12
|
|
|
|
|
|
|
|
|
|
Andorra - Currency; euro. NOTE: One Rate For Country
|
C
|
Andorra la Vella
|
*
|
*
|
*
|
*
|
40.00%
|
*
|
C-75%
|
Andorra la Vella
|
*
|
*
|
*
|
*
|
30.00%
|
*
|
P
|
Andorra la Vella
|
*
|
*
|
*
|
*
|
25.00%
|
*
|
P-75%
|
Andorra la Vella
|
*
|
*
|
*
|
*
|
18.75%
|
*
|
|
|
|
|
|
|
|
|
|
Angola - Currency; dollar (CDN)
|
C
|
Luanda
|
*
|
50.00
|
65.00
|
115.00
|
46.00
|
161.00
|
C-75%
|
Luanda
|
*
|
37.50
|
48.75
|
86.25
|
34.50
|
120.75
|
P
|
Luanda
|
*
|
50.00
|
65.00
|
115.00
|
28.75
|
143.75
|
P-75%
|
Luanda
|
*
|
37.50
|
48.75
|
86.25
|
21.56
|
107.81
|
C
|
Other
|
*
|
40.00
|
52.00
|
92.00
|
36.80
|
128.80
|
C-75%
|
Other
|
*
|
30.00
|
39.00
|
69.00
|
27.60
|
96.60
|
P
|
Other
|
*
|
40.00
|
52.00
|
92.00
|
23.00
|
115.00
|
P-75%
|
Other
|
*
|
30.00
|
39.00
|
69.00
|
17.25
|
86.25
|
|
|
|
|
|
|
|
|
|
Anguilla - Currency; dollar (US). NOTE: One Rate For Country
|
C
|
The Valley
|
12.00
|
25.00
|
45.00
|
82.00
|
26.24
|
108.24
|
C-75%
|
The Valley
|
9.00
|
18.75
|
33.75
|
61.50
|
19.68
|
81.18
|
P
|
The Valley
|
12.00
|
25.00
|
45.00
|
82.00
|
16.40
|
98.40
|
P-75%
|
The Valley
|
9.00
|
18.75
|
33.75
|
61.50
|
12.30
|
73.80
|
|
|
|
|
|
|
|
|
|
Antigua and Barbuda - Currency; dollar (US). NOTE: One Rate For Country
|
C
|
St. John's
|
13.00
|
25.00
|
42.00
|
80.00
|
25.60
|
105.60
|
C-75%
|
St. John's
|
9.75
|
18.75
|
31.50
|
60.00
|
19.20
|
79.20
|
P
|
St. John's
|
13.00
|
25.00
|
42.00
|
80.00
|
16.00
|
96.00
|
P-75%
|
St. John's
|
9.75
|
18.75
|
31.50
|
60.00
|
12.00
|
72.00
|
|
|
|
|
|
|
|
|
|
Argentina - Currency; peso
|
C
|
Buenos Aires
|
*
|
27.00
|
43.00
|
70.00
|
28.00
|
98.00
|
C-75%
|
Buenos Aires
|
*
|
20.25
|
32.25
|
52.50
|
21.00
|
73.50
|
P
|
Buenos Aires
|
*
|
27.00
|
43.00
|
70.00
|
17.50
|
87.50
|
P-75%
|
Buenos Aires
|
*
|
20.25
|
32.25
|
52.50
|
13.13
|
65.63
|
C
|
Other
|
*
|
21.60
|
34.40
|
56.00
|
22.40
|
78.40
|
C-75%
|
Other
|
*
|
16.20
|
25.80
|
42.00
|
16.80
|
58.80
|
P
|
Other
|
*
|
21.60
|
34.40
|
56.00
|
14.00
|
70.00
|
P-75%
|
Other
|
*
|
16.20
|
25.80
|
42.00
|
10.50
|
52.50
|
|
|
|
|
|
|
|
|
|
Armenia - Currency; dollar (US). NOTE: One Rate For Country
|
C
|
Yerevan
|
6.00
|
7.00
|
16.00
|
29.00
|
9.28
|
38.28
|
C-75%
|
Yerevan
|
4.50
|
5.25
|
12.00
|
21.75
|
6.96
|
28.71
|
P
|
Yerevan
|
6.00
|
7.00
|
16.00
|
29.00
|
5.80
|
34.80
|
P-75%
|
Yerevan
|
4.50
|
5.25
|
12.00
|
21.75
|
4.35
|
26.10
|
|
|
|
|
|
|
|
|
|
Aruba (Kingdom of the Netherlands) - Currency; dollar (US). NOTE: One Rate for Country
|
C
|
Oranjestad
|
6.00
|
15.00
|
25.00
|
46.00
|
14.72
|
60.72
|
C-75%
|
Oranjestad
|
4.50
|
11.25
|
18.75
|
34.50
|
11.04
|
45.54
|
P
|
Oranjestad
|
6.00
|
15.00
|
25.00
|
46.00
|
9.20
|
55.20
|
P-75%
|
Oranjestad
|
4.50
|
11.25
|
18.75
|
34.50
|
6.90
|
41.40
|
|
|
|
|
|
|
|
|
|
Australia - Currency; dollar (A)
|
C
|
Adelaide
|
26.00
|
28.00
|
42.00
|
96.00
|
30.72
|
126.72
|
C-75%
|
Adelaide
|
19.50
|
21.00
|
31.50
|
72.00
|
23.04
|
95.04
|
P
|
Adelaide
|
26.00
|
28.00
|
42.00
|
96.00
|
19.20
|
115.20
|
P-75%
|
Adelaide
|
19.50
|
21.00
|
31.50
|
72.00
|
14.40
|
86.40
|
C
|
Brisbane
|
21.00
|
37.00
|
49.00
|
107.00
|
34.24
|
141.24
|
C-75%
|
Brisbane
|
15.75
|
27.75
|
36.75
|
80.25
|
25.68
|
105.93
|
P
|
Brisbane
|
21.00
|
37.00
|
49.00
|
107.00
|
21.40
|
128.40
|
P-75%
|
Brisbane
|
15.75
|
27.75
|
36.75
|
80.25
|
16.05
|
96.30
|
C
|
Canberra
|
25.00
|
29.00
|
41.00
|
95.00
|
30.40
|
125.40
|
C-75%
|
Canberra
|
18.75
|
21.75
|
30.75
|
71.25
|
22.80
|
94.05
|
P
|
Canberra
|
25.00
|
29.00
|
41.00
|
95.00
|
19.00
|
114.00
|
P-75%
|
Canberra
|
18.75
|
21.75
|
30.75
|
71.25
|
14.25
|
85.50
|
C
|
Hobart
|
17.00
|
33.00
|
41.00
|
91.00
|
29.12
|
120.12
|
C-75%
|
Hobart
|
12.75
|
24.75
|
30.75
|
68.25
|
21.84
|
90.09
|
P
|
Hobart
|
17.00
|
33.00
|
41.00
|
91.00
|
18.20
|
109.20
|
P-75%
|
Hobart
|
12.75
|
24.75
|
30.75
|
68.25
|
13.65
|
81.90
|
C
|
Melbourne
|
23.00
|
31.00
|
48.00
|
102.00
|
32.64
|
134.64
|
C-75%
|
Melbourne
|
17.25
|
23.25
|
36.00
|
76.50
|
24.48
|
100.98
|
P
|
Melbourne
|
23.00
|
31.00
|
48.00
|
102.00
|
20.40
|
122.40
|
P-75%
|
Melbourne
|
17.25
|
23.25
|
36.00
|
76.50
|
15.30
|
91.80
|
C
|
Perth
|
24.00
|
35.00
|
51.00
|
110.00
|
35.20
|
145.20
|
C-75%
|
Perth
|
18.00
|
26.25
|
38.25
|
82.50
|
26.40
|
108.90
|
P
|
Perth
|
24.00
|
35.00
|
51.00
|
110.00
|
22.00
|
132.00
|
P-75%
|
Perth
|
18.00
|
26.25
|
38.25
|
82.50
|
16.50
|
99.00
|
C
|
Sydney
|
15.00
|
34.00
|
62.00
|
111.00
|
35.52
|
146.52
|
C-75%
|
Sydney
|
11.25
|
25.50
|
46.50
|
83.25
|
26.64
|
109.89
|
P
|
Sydney
|
15.00
|
34.00
|
62.00
|
111.00
|
22.20
|
133.20
|
P-75%
|
Sydney
|
11.25
|
25.50
|
46.50
|
83.25
|
16.65
|
99.90
|
C
|
Other
|
20.00
|
23.20
|
32.80
|
76.00
|
24.32
|
100.32
|
C-75%
|
Other
|
15.00
|
17.40
|
24.60
|
57.00
|
18.24
|
75.24
|
P
|
Other
|
20.00
|
23.20
|
32.80
|
76.00
|
15.20
|
91.20
|
P-75%
|
Other
|
15.00
|
17.40
|
24.60
|
57.00
|
11.40
|
68.40
|
|
|
|
|
|
|
|
|
|
Austria - Currency; euro
|
C
|
Graz
|
*
|
21.00
|
28.00
|
49.00
|
19.60
|
68.60
|
C-75%
|
Graz
|
*
|
15.75
|
21.00
|
36.75
|
14.70
|
51.45
|
P
|
Graz
|
*
|
21.00
|
28.00
|
49.00
|
12.25
|
61.25
|
P-75%
|
Graz
|
*
|
15.75
|
21.00
|
36.75
|
9.19
|
45.94
|
C
|
Saltzburg
|
*
|
22.00
|
33.00
|
55.00
|
22.00
|
77.00
|
C-75%
|
Saltzburg
|
*
|
16.50
|
24.75
|
41.25
|
16.50
|
57.75
|
P
|
Saltzburg
|
*
|
22.00
|
33.00
|
55.00
|
13.75
|
68.75
|
P-75%
|
Saltzburg
|
*
|
16.50
|
24.75
|
41.25
|
10.31
|
51.56
|
C
|
Vienna
|
9.00
|
18.00
|
24.00
|
51.00
|
16.32
|
67.32
|
C-75%
|
Vienna
|
6.75
|
13.50
|
18.00
|
38.25
|
12.24
|
50.49
|
P
|
Vienna
|
9.00
|
18.00
|
24.00
|
51.00
|
10.20
|
61.20
|
P-75%
|
Vienna
|
6.75
|
13.50
|
18.00
|
38.25
|
7.65
|
45.90
|
C
|
Other
|
7.20
|
14.40
|
19.20
|
40.80
|
13.06
|
53.86
|
C-75%
|
Other
|
5.40
|
10.80
|
14.40
|
30.60
|
9.79
|
40.39
|
P
|
Other
|
7.20
|
14.40
|
19.20
|
40.80
|
8.16
|
44.78
|
P-75%
|
Other
|
5.40
|
10.80
|
14.40
|
30.60
|
6.12
|
36.72
|
|
|
|
|
|
|
|
|
|
Azerbaijan - Currency; dollar (US). NOTE: One Rate For Country
|
C
|
Baku
|
14.00
|
15.00
|
21.00
|
50.00
|
16.00
|
66.00
|
C-75%
|
Baku
|
10.50
|
11.25
|
15.75
|
37.50
|
12.00
|
49.50
|
P
|
Baku
|
14.00
|
15.00
|
21.00
|
50.00
|
10.00
|
60.00
|
P-75%
|
Baku
|
10.50
|
11.25
|
15.75
|
37.50
|
7.50
|
45.00
|
|
|
|
|
|
|
|
|