Directive on Travel: Appendix C – Allowances outside Canada and the Continental USA

Effective: July 1, 2026

Notes:

(A) The meal allowances are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1.

(B) The incidental expense allowance shall be paid to CRA travellers at the following rates for commercial, private non-commercial, government, and institutional accommodation:

• 32% of the meal total when the three meal allowances are listed in the table below;
• 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
• 40% of actual and reasonable expenses when no meal allowance has been established in a given country or where sudden changes in currency exchange rates or high inflationary trends may invalidate the specified meal allowance.

(C) Private non-commercial accommodation allowance:

• For Canada and the USA: please refer to Appendix B - Allowances within Canada and the Continental U.S.A  
• For all other countries: 50 Canadian dollars (CAD) per night

(D) 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 B, paid in Canadian dollars (CAD).

(E) For the United States of America (Outside the Continental USA only), the meals and incidental allowances reflect the amounts published in Appendix B, which is paid in US dollars (USD).

Meal rates by country