Appendix C: Daily Meal Rates at Locations Abroad

Effective: April 1, 2023

Notes:

(A) 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.

(B) Private non-commercial accommodation allowance: please refer to Appendix B

(C) 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, under Canada & USA, paid in Canadian dollars (CAD).

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

Appendix C – Daily Meal Rates at Locations Abroad
Country City	Meal Rate				Incidental Amount	Grand Total (taxes included)
Country City	Breakfast	Lunch	Dinner	Total Meals (taxes included)	Incidental Amount	Grand Total (taxes included)
Afghanistan – US Dollar (USD)
Kabul	*	*	*	*	17.50 CAD	*
Kandahar	*	*	*	*	17.50 CAD	*
Other	*	*	*	*	17.50 CAD	*
Albania – Euro (EUR)
Tirana	11.05	18.05	25.60	54.70	17.50	72.20
Other	8.84	14.44	20.48	43.76	14.00	57.76
Algeria – Canadian Dollar (CAD)
Algiers	32.70	60.05	81.55	174.30	55.78	230.08
Other	26.16	48.04	65.24	139.44	44.62	184.06
Andorra – Euro (EUR) Note: One rate for country
Andorra la Vella	*	*	*	*	17.50 CAD	*
Angola – Canadian Dollar (CAD)
Luanda	*	109.50	129.50	239.00	95.60	334.60
Other	*	87.60	103.60	191.20	76.48	267.68
Anguilla – US Dollar (USD) Note: One rate for country
The Valley	25.25	61.10	82.55	168.90	54.05	222.95
Antarctica – Canadian Dollar (CAD) Note: One rate for country
Antarctica	*	*	*	*	17.50 CAD	*
Antigua and Barbuda – US Dollar (USD) Note: One rate for country
St. John's	22.85	56.50	77.05	156.40	50.05	206.45
Argentina – Argentina peso (ARS)
Buenos Aires	3,510.00	5,040.00	7,140.00	15,690.00	5,020.80	20,710.80
Other	2,808.00	4,032.00	5,712.00	12,552.00	4,016.64	16,568.64
Armenia – US Dollar (USD) Note: One rate for country
Yerevan	21.80	29.45	44.70	95.95	30.70	126.65
Aruba (Kingdom of the Netherlands) – US Dollar (USD)
Oranjestad	22.90	41.55	59.40	123.85	39.63	163.48
Australia – Australian dollar (AUD)
Adelaide	35.55	61.60	87.50	184.65	59.09	243.74
Brisbane	38.15	66.35	97.50	202.00	64.64	266.64
Canberra	31.65	61.25	76.90	169.80	54.34	224.14
Hobart	29.85	59.75	82.10	171.70	54.94	226.64
Melbourne	35.35	67.60	94.70	197.65	63.25	260.90
Perth	36.80	66.00	90.75	193.55	61.94	255.49
Sydney	38.80	73.65	100.60	213.05	68.18	281.23
Other	25.32	49.00	61.52	135.84	43.47	179.31
Austria – Euro (EUR)
Graz	21.10	43.70	60.60	125.40	40.13	165.53
Salzburg	25.65	44.90	58.20	128.75	41.20	169.95
Vienna	36.85	47.70	64.40	148.95	47.66	196.61
Other	29.48	38.16	51.52	119.16	38.13	157.29
Azerbaijan – US Dollar (USD) Note: One rate for country
Baku	22.95	43.65	53.70	120.30	38.50	158.80
Azores – Euro (EUR) Note: One rate for country
Ponta Delgada	*	*	*	*	17.50 CAD	*
Bahamas – US Dollar (USD) Note: One rate for country
Nassau	40.75	61.45	81.65	183.85	58.83	242.68
Bahrain – Bahraini Dinar (BHD) Note: One rate for country
Manama	12.20	18.70	25.60	56.50	18.08	74.58
Bangladesh – Bangladesh Taka (BDT)
Dhaka	2,350.00	5,120.00	6,760.00	14,230.00	4,553.60	18,783.60
Other	1,880.00	4,096.00	5,408.00	11,384.00	3,642.88	15,026.88
Barbados - Barbados Dollar (BBD) NOTE: One Rate for Country
Bridgetown	54.50	124.00	170.00	348.50	111.52	460.02
Belarus - Belarusian Ruble (BYN) NOTE: One Rate for Country
Minsk	88.85	93.40	119.20	301.45	96.46	397.91
Belgium - Euro (EUR)
Brussels	25.15	41.00	47.95	114.10	36.51	150.61
Other	20.12	32.80	38.36	91.28	29.21	120.49
Belize - Belize Dollar (BZD)
Belize City	32.40	55.85	71.75	160.00	51.20	211.20
Other	25.92	44.68	57.40	128.00	40.96	168.96
Benin - CFA Franc BCEAO (XOF)
Cotonou	10,600.00	16,700.00	20,850.00	48,150.00	15,408.00	63,558.00
Other	8,480.00	13,360.00	16,680.00	38,520.00	12,326.40	50,846.40
Bermuda - US Dollar (USD) NOTE: One Rate for Country
Hamilton	31.70	60.30	84.15	176.15	56.37	232.52
Bhutan - Bhutan Ngultrum (BTN) NOTE: One Rate for Country
Thimphu	2,085.00	2,210.00	3,045.00	7,340.00	2,348.80	9,688.80
Bolivia - US Dollar (USD)
La Paz	10.75	25.45	31.90	68.10	21.79	89.89
Santa Cruz	12.50	28.65	33.95	75.10	24.03	99.13
Other	8.60	20.36	25.52	54.48	17.43	71.91
Bonaire (Kingdom of the Netherlands) - US Dollar (USD) NOTE: One Rate for Country
Kralendijk	22.95	44.15	58.20	125.30	40.10	165.40
Bosnia and Herzegovina - Euro (EUR)
Sarajevo	11.20	20.10	27.90	59.20	18.94	78.14
Other	8.96	16.08	22.32	47.36	15.16	62.52
Botswana - Pula (BWP)
Gaborone	200.00	259.50	328.00	787.50	252.00	1,039.50
Other	160.00	207.60	262.40	630.00	201.60	831.60
Brazil - Real (BRL)
Brasilia	82.00	145.50	198.50	426.00	136.32	562.32
Rio de Janeiro	115.50	193.00	233.00	541.50	173.28	714.78
Sao Paulo	120.00	165.00	205.50	490.50	156.96	647.46
Other	65.60	116.40	158.80	340.80	109.06	449.86
Brunei Darussalam - Brunei Dollar (BND) NOTE: One Rate for Country
Bandar Seri Begawan	14.30	34.75	48.80	97.85	31.31	129.16
Bulgaria - Euro (EUR)
Sofia	14.65	27.95	43.20	85.80	27.46	113.26
Other	11.72	22.36	34.56	68.64	21.96	90.60
Burkina Faso – CFA franc BCEAO (XOF)
Ouagadougou	9,100.00	15,150.00	19,100.00	43,350.00	13,872.00	57,222.00
Other	7,280.00	12,120.00	15,280.00	34,680.00	11,097.60	45,777.60
Burma (Myanmar) – US Dollar (USD)
Yangon	18.20	28.70	48.30	95.20	30.46	125.66
Other	14.56	22.96	38.64	76.16	24.37	100.53
Burundi – Burundi Franc (BIF)
Bujumbura	25,850.00	44,600.00	64,200.00	134,650.00	43,088.00	177,738.00
Other	20,680.00	35,680.00	51,360.00	107,720.00	34,470.40	142,190.40
Cambodia – US Dollar (USD)
Phnom Penh	20.20	29.65	45.15	95.00	30.40	125.40
Other	16.16	23.72	36.12	76.00	24.32	100.32
Cameroon – CFA Franc BEAC (XAF)
Douala	14,250.00	20,950.00	25,950.00	61,150.00	19,568.00	80,718.00
Yaoundé	15,200.00	21,150.00	23,200.00	59,550.00	19,056.00	78,606.00
Other	12,160.00	16,920.00	18,560.00	47,640.00	15,244.80	62,884.80
Canary Islands – Euro (EUR) Note: One rate for country
All islands	*	*	*	*	17.50 CAD	*
Cape Verde – Cape Verde Escudo (CVE)
Praia	*	1,940.00	2,600.00	4,540.00	1,816.00	6,356.00
Other	*	1,552.00	2,080.00	3,632.00	1,452.80	5,084.80
Cayman Islands – Cayman Islands Dollar (KYD) Note: One rate for country
George Town	22.65	44.65	64.15	131.45	42.06	173.51
Central African Republic – CFA Franc BEAC (XAF)
Bangui	7,050.00	13,900.00	17,300.00	38,250.00	12,240.00	50,490.00
Other	5,640.00	11,120.00	13,840.00	30,600.00	9,792.00	40,392.00
Chad – CFA Franc BEAC (XAF) Note: One rate for country
N'Djamena	13,700.00	22,450.00	29,100.00	65,250.00	20,880.00	86,130.00
Chile – Chilean Peso (CLP)
Santiago	17,500.00	32,250.00	43,600.00	93,350.00	29,872.00	123,222.00
Other	14,000.00	25,800.00	34,880.00	74,680.00	23,897.60	98,577.60
China – Yuan Renminbi (CNY)
Beijing	211.00	389.00	647.00	1,247.00	399.04	1,646.04
Guangzhou (Canton)	233.00	367.00	661.50	1,261.50	403.68	1,665.18
Shanghai	275.00	395.50	556.50	1,227.00	392.64	1,619.64
Shenzhen	205.50	351.50	584.50	1,141.50	365.28	1,506.78
Other	168.80	311.20	517.60	997.60	319.23	1,316.83
Christmas Island – Australian Dollar (AUD) Note: One rate for country
Flying Fish Cove	*	*	*	*	17.50 CAD	*
Colombia – Colombian Peso (COP)
Bogotá	50,000.00	87,600.00	115,100.00	252,700.00	80,864.00	333,564.00
Cali	50,900.00	90,800.00	115,700.00	257,400.00	82,368.00	339,768.00
Cartagena	50,800.00	92,400.00	123,700.00	266,900.00	85,408.00	352,308.00
Medellïn	49,000.00	90,400.00	114,900.00	254,300.00	81,376.00	335,676.00
Other	40,000.00	70,080.00	92,080.00	202,160.00	64,691.20	266,851.20
Comoros - Comorian Franc (KMF) NOTE: One Rate for Country
Moroni	*	*	*	*	17.50 CAD	*
Congo - CFA Franc BEAC (XAF)
Brazzaville	18,350.00	24,350.00	32,800.00	75,500.00	24,160.00	99,660.00
Other	14,680.00	19,480.00	26,240.00	60,400.00	19,328.00	79,728.00
Congo, Democratic Republic of - US Dollar (USD)
Kinshasa	35.90	59.05	77.20	172.15	55.09	227.24
Other	28.72	47.24	61.76	137.72	44.07	181.79
Cook Islands - New Zealand Dollar (NZD) NOTE: One Rate for Country
Avarua	*	*	*	*	17.50 CAD	*
Costa Rica - Costa Rican Colon (CRC)
San José	11,950.00	18,100.00	23,050.00	53,100.00	16,992.00	70,092.00
Other	9,560.00	14,480.00	18,440.00	42,480.00	13,593.60	56,073.60
Côte d'Ivoire - CFA Franc BCEAO (XOF)
Abidjan	20,000.00	27,050.00	33,600.00	80,650.00	25,808.00	106,458.00
Other	16,000.00	21,640.00	26,880.00	64,520.00	20,646.40	85,166.40
Croatia - Euro (EUR)
Dubrovnik	25.15	36.85	53.35	115.35	36.91	152.26
Zagreb	23.60	30.55	44.90	99.05	31.70	130.75
Other	18.88	24.44	35.92	79.24	25.36	104.60
Cuba - Cuban Convertible Peso (CUC) NOTE: One Rate for Country
Havana	19.15	23.75	32.15	75.05	24.02	99.07
Curaçao (Kingdom of the Netherlands) - US Dollar (USD) NOTE: One Rate for Country
Willemstad	21.55	41.05	55.30	117.90	37.73	155.63
Cyprus - Euro (EUR) NOTE: One Rate for Country
Nicosia	17.80	38.55	50.20	106.55	34.10	140.65
Czech Republic - Czech Koruna (CZK)
Prague	540.00	1,250.00	1,665.00	3,455.00	1,105.60	4,560.60
Other	432.00	1,000.00	1,332.00	2,764.00	884.48	3,648.48
Denmark - Danish Krone (DKK)
Copenhagen	230.50	428.00	577.50	1,236.00	395.52	1,631.52
Other	184.40	342.40	462.00	988.80	316.42	1,305.22
Djibouti - Djibouti Franc (DJF) NOTE: One Rate for Country
Djibouti	3,890.00	6,800.00	8,400.00	19,090.00	6,108.80	25,198.80
Dominica - East Caribbean Dollar (XCD) NOTE: One Rate for Country
Roseau	48.35	84.50	132.30	265.15	84.85	350.00
Dominican Republic - Dominican Peso (DOP) NOTE: One Rate for Country
Santo Domingo	1,020.00	1,770.00	2,215.00	5,005.00	1,601.60	6,606.60
Ecuador - US Dollar (USD)
Guayaquil	16.45	27.25	34.05	77.75	24.88	102.63
Quito	21.20	27.05	37.55	85.80	27.46	113.26
Other	16.96	21.64	30.04	68.64	21.96	90.60
Egypt - Egyptian Pound (EGP)
Cairo	442.00	659.00	891.00	1,992.00	637.44	2,629.44
Other	353.60	527.20	712.80	1,593.60	509.95	2,103.55
El Salvador - US Dollar (USD) NOTE: One Rate for Country
San Salvador	13.20	23.55	31.70	68.45	21.90	90.35
Equatorial Guinea - CFA Franc BEAC (XAF) NOTE: One Rate for Country
Bata	8,800.00	19,150.00	22,250.00	50,200.00	16,064.00	66,264.00
Eritrea - Nakfa (ERN)
Asmara	175.50	384.00	468.50	1,028.00	328.96	1,356.96
Other	140.40	307.20	374.80	822.40	263.17	1,085.57
Estonia - Euro (EUR)
Tallinn	28.05	46.95	56.55	131.55	42.10	173.65
Other	22.44	37.56	45.24	105.24	33.68	138.92
Eswatini (Kingdom of Eswatini) NOTE: One Rate for Country
Mbabane	249.00	306.50	391.00	946.50	302.88	1,249.38
Ethiopia - Ethiopian Birr (ETB)
Addis Ababa	1,130.00	1,480.00	2,040.00	4,650.00	1,488.00	6,138.00
Other	904.00	1,184.00	1,632.00	3,720.00	1,190.40	4,910.40
Faeroe Islands - Danish Krone (DKK) NOTE: One Rate for Country
Tórshavn	*	*	*	*	17.50 CAD	*
Falkland Islands - Falkland Islands Pound (FKP) NOTE: One Rate for Country
Stanley	*	*	*	*	17.50 CAD	*
Fiji - Fiji Dollar (FJD) NOTE: One Rate for Country
Suva	38.05	85.45	117.30	240.80	77.06	317.86
Finland - Euro (EUR)
Helsinki	26.35	52.40	64.70	143.45	45.90	189.35
Other	21.08	41.92	51.76	114.76	36.72	151.48
France – Euro (EUR)
Paris	31.05	54.55	65.75	151.35	48.43	199.78
Other	24.84	43.64	52.60	121.08	38.75	159.83
French Guiana – Euro (EUR) NOTE: One Rate for Country
Cayenne	*	*	*	*	17.50 CAD	*
French Polynesia – CFP Franc (XPF) NOTE: One Rate for Country
Papeete	*	*	*	*	17.50 CAD	*
Gabon – CFA Franc BEAC (XAF)
Libreville	14,100.00	21,400.00	29,800.00	65,300.00	20,896.00	86,196.00
Other	11,280.00	17,120.00	23,840.00	52,240.00	16,716.80	68,956.80
Gambia (The) – Dalasi (GMD) NOTE: One Rate for Country
Banjul	635.00	1,410.00	1,815.00	3,860.00	1,235.20	5,095.20
Georgia – Euro (EUR)
Tbilisi	21.80	21.70	33.55	77.05	24.66	101.71
Other	17.44	17.36	26.84	61.64	19.72	81.36
Germany – Euro (EUR)
Berlin	35.05	46.95	66.25	148.25	47.44	195.69
Düsseldorf	34.80	43.45	62.95	141.20	45.18	186.38
Frankfurt	36.80	46.60	61.20	144.60	46.27	190.87
Hamburg	36.75	47.60	63.80	148.15	47.41	195.56
Munich	30.55	48.35	63.90	142.80	45.70	188.50
Other	28.04	37.56	53.00	118.60	37.95	156.55
Ghana – Cedi (GHS)
Accra	112.00	210.50	260.50	583.00	186.56	769.56
Other	89.60	168.40	208.40	466.40	149.25	615.65
Gibraltar - Gibraltar Pound (GIP) NOTE: One Rate for Country
Gibraltar	*	*	*	*	17.50 CAD	*
Greece – Euro (EUR)
Athens	25.85	40.55	57.20	123.60	39.55	163.15
Other	20.68	32.44	45.76	98.88	31.64	130.52
Greenland – Danish Krone (DKK)
Nuuk	201.50	415.00	547.50	1,164.00	372.48	1,536.48
Other	161.20	332.00	438.00	931.20	297.98	1,229.18
Grenada – East Caribbean Dollar (XCD) NOTE: One Rate for Country
Saint George's	73.50	148.00	185.50	407.00	130.24	537.24
Guadeloupe – Euro (EUR) NOTE: One Rate for Country
Basse-Terre	*	*	*	*	17.50 CAD	*
Guatemala – Quetzal (GTQ)
Antigua Guatemala	120.50	249.00	307.00	676.50	216.48	892.98
Guatemala City	140.50	258.50	333.00	732.00	234.24	966.24
Other	112.40	206.80	266.40	585.60	187.39	772.99
Guinea – Guinea Franc (GNF)
Conakry	153,500.00	348,500.00	440,500.00	942,500.00	301,600.00	1,244,100.00
Other	122,800.00	278,800.00	352,400.00	754,000.00	241,280.00	995,280.00
Guinea-Bissau – Canadian Dollar (CAD) NOTE: One Rate for Country
Bissau	27.30	29.00	41.65	97.95	31.34	129.29
Guyana – Guyana Dollar (GYD) NOTE: One Rate for Country
Georgetown	4,460.00	9,460.00	12,460.00	26,380.00	8,441.60	34,821.60
Haiti – US Dollar (USD)
Port-au-Prince	20.40	53.45	70.50	144.35	46.19	190.54
Other	16.32	42.76	56.40	115.48	36.95	152.43
Honduras – Lempira (HNL)
Tegucigalpa	413.00	663.00	917.00	1,993.00	637.76	2,630.76
Other	330.40	530.40	733.60	1,594.40	510.21	2,104.61
Hong Kong – Hong Kong Dollar (HKD) NOTE: One Rate for Country
Hong Kong	306.50	498.00	643.00	1,447.50	463.20	1,910.70
Hungary – Euro (EUR)
Budapest	21.30	42.35	55.40	119.05	38.10	157.15
Other	17.04	33.88	44.32	95.24	30.48	125.72
Iceland – Iceland Krona (ISK)
Reykjavik	4,300.00	8,560.00	11,080.00	23,940.00	7,660.80	31,600.80
Other	3,440.00	6,848.00	8,864.00	19,152.00	6,128.64	25,280.64
India – Indian Rupee (INR)
Bangalore	1,730.00	2,910.00	3,835.00	8,475.00	2,712.00	11,187.00
Chandigarh	1,505.00	2,150.00	2,960.00	6,615.00	2,116.80	8,731.80
Mumbai (Bombay)	2,025.00	3,410.00	4,690.00	10,125.00	3,240.00	13,365.00
New Delhi	2,235.00	3,220.00	4,275.00	9,730.00	3,113.60	12,843.60
Other	1,788.00	2,576.00	3,420.00	7,784.00	2,490.88	10,274.88
Indonesia – US Dollar (USD)
Denpasar (Bali)	21.50	27.90	37.65	87.05	27.86	114.91
Jakarta	30.35	34.25	42.05	106.65	34.13	140.78
Other	24.28	27.40	33.64	85.32	27.30	112.62
Iran – Iranian Rial (IRR)
Tehran	*	*	*	*	17.50 CAD	*
Other	*	*	*	*	17.50 CAD	*
Iraq – Iraqi Dinar (IQD) NOTE: One Rate for Country
Baghdad	*	*	*	*	17.50 CAD	*
Ireland – Euro (EUR)
Dublin	24.70	40.35	51.75	116.80	37.38	154.18
Other	19.76	32.28	41.40	93.44	29.90	123.34
Israel, the West Bank and Gaza - US Dollar (USD) NOTE: One Rate for Country
Tel Aviv	32.20	54.65	69.90	156.75	50.16	206.91
Italy – Euro (EUR)
Milan	27.05	48.20	59.85	135.10	43.23	178.33
Naples	*	40.65	48.00	88.65	35.46	124.11
Rome	18.20	37.55	46.65	102.40	32.77	135.17
Other	14.56	30.04	37.32	81.92	26.21	108.13
Jamaica – Canadian Dollar (CAD)
Kingston	33.75	52.65	74.95	161.35	51.63	212.98
Montego Bay	39.65	68.05	93.50	201.20	64.38	265.58
Other	27.00	42.12	59.96	129.08	41.31	170.39
Japan – Yen (JPY)
Nagoya	3,100.00	5,100.00	7,170.00	15,370.00	4,918.40	20,288.40
Tokyo	5,180.00	5,660.00	8,420.00	19,260.00	6,163.20	25,423.20
Other	4,144.00	4,528.00	6,736.00	15,408.00	4,930.56	20,338.56
Jordan – Jordanian Dinar (JOD)
Amman	19.25	29.40	40.55	89.20	28.54	117.74
Other	15.40	23.52	32.44	71.36	22.84	94.20
Kazakhstan – US Dollar (USD)
Almaty	41.40	53.80	73.20	168.40	53.89	222.29
Nur-Sultan	34.35	33.20	44.95	112.50	36.00	148.50
Other	27.48	26.56	35.96	90.00	28.80	118.80
Kenya – Kenyan Shilling (KES)
Nairobi	3,095.00	3,145.00	3,785.00	10,025.00	3,208.00	13,233.00
Other	2,476.00	2,516.00	3,028.00	8,020.00	2,566.40	10,586.40
Kiribati – Australian Dollar (AUD) NOTE: One Rate for Country
Tarawa	*	*	*	*	17.50 CAD	*
Korea (Dem. People's Republic of) - North Korean Won (KPW) NOTE: One Rate for Country
Pyongyang	*	*	*	*	17.50 CAD	*
Korea (Republic of) – South Korean Won (KRW)
Seoul	40,200.00	61,000.00	92,800.00	194,000.00	62,080.00	256,080.00
Other	32,160.00	48,800.00	74,240.00	155,200.00	49,664.00	204,864.00
Kosovo – Euro (EUR) NOTE: One Rate for Country
Pristina	8.80	15.70	21.65	46.15	14.77	60.92
Kuwait – Kuwaiti Dinar (KWD) NOTE: One Rate for Country
Kuwait City	7.95	11.75	15.70	35.40	11.33	46.73
Kyrgyz Republic – US Dollar (USD) NOTE: One Rate for Country
Bishkek	22.90	21.70	27.60	72.20	23.10	95.30
Laos – US Dollar (USD)
Vientiane	7.50	17.65	33.10	58.25	18.64	76.89
Other	6.00	14.12	26.48	46.60	14.91	61.51
Latvia – Euro (EUR)
Riga	20.60	35.95	47.65	104.20	33.34	137.54
Other	16.48	28.76	38.12	83.36	26.68	110.04
Lebanon – US Dollar (USD)
Beirut	25.35	41.75	53.30	120.40	38.53	158.93
Other	20.28	33.40	42.64	96.32	30.82	127.14
Lesotho – Loti (LSL)
Maseru	222.00	316.50	392.50	931.00	297.92	1,228.92
Other	177.60	253.20	314.00	744.80	238.34	983.14
Liberia – US Dollar (USD) NOTE: One Rate for Country
Monrovia	32.50	61.95	87.30	181.75	58.16	239.91
Libya – Libyan Dinar (LYD)
Tripoli	82.50	104.50	148.50	335.50	107.36	442.86
Other	66.00	83.60	118.80	268.40	85.89	354.29
Liechtenstein – Swiss Franc (CHF) NOTE: One Rate for Country
Vaduz	23.60	48.25	65.75	137.60	44.03	181.63
Lithuania – Euro (EUR)
Vilnius	17.75	37.30	51.50	106.55	34.10	140.65
Other	14.20	29.84	41.20	85.24	27.28	112.52
Luxembourg – Euro (EUR) NOTE: One Rate for Country
Luxembourg	18.60	42.10	53.55	114.25	36.56	150.81
Macao – Pataca (MOP) NOTE: One Rate for Country
Macao	208.00	380.00	523.00	1,111.00	355.52	1,466.52
Madagascar – Canadian Dollar (CAD) NOTE: One Rate for Country
Antananarivo	11.85	18.15	25.05	55.05	17.62	72.67
Malawi – Canadian Dollar (CAD)
Lilongwe	21.65	37.00	44.60	103.25	33.04	136.29
Other	17.32	29.60	35.68	82.60	26.43	109.03
Malaysia – Malaysian Ringgit (MYR)
Kuala Lumpur	70.15	95.65	136.50	302.30	96.74	399.04
Other	56.12	76.52	109.20	241.84	77.39	319.23
Maldives – Rufiyaa (MVR) NOTE: One Rate for Country
Male	413.00	803.00	979.00	2,195.00	702.40	2,897.40
Mali – CFA Franc BCEAO (XOF)
Bamako	10,500.00	16,550.00	20,300.00	47,350.00	15,152.00	62,502.00
Other	8,400.00	13,240.00	16,240.00	37,880.00	12,121.60	50,001.60
Malta – Euro (EUR) NOTE: One Rate for Country
Valletta	20.35	39.30	52.70	112.35	35.95	148.30
Marshall Islands – US Dollar (USD) NOTE: One Rate for Country
Majuro	17.30	25.70	38.00	81.00	25.92	106.92
Martinique – Euro (EUR) NOTE: One Rate for Country
Fort-de-France	*	*	*	*	17.50 CAD	*
Mauritania – Ouguiya (MRU)
Nouakchott	377.00	829.00	985.00	2,191.00	701.12	2,892.12
Other	301.60	663.20	788.00	1,752.80	560.90	2,313.70
Mauritius – Mauritius Rupee (MUR) NOTE: One Rate for Country
Port Louis	745.00	1,255.00	1,535.00	3,535.00	1,131.20	4,666.20
Mexico – Canadian Dollar (CAD)
Mexico City	34.25	50.80	65.60	150.65	48.21	198.86
Other	27.40	40.64	52.48	120.52	38.57	159.09
Micronesia – US Dollar (USD) NOTE: One Rate for Country
Palikir	16.80	28.00	34.30	79.10	25.31	104.41
Moldova – Euro (EUR) NOTE: One Rate for Country
Chisinau	14.20	15.50	27.75	57.45	18.38	75.83
Monaco – Euro (EUR) NOTE: One Rate for Country
Monte Carlo	36.50	70.80	88.85	196.15	62.77	258.92
Mongolia – US Dollar (USD)
Ulaanbaatar	12.55	15.25	19.80	47.60	15.23	62.83
Other	10.04	12.20	15.84	38.08	12.19	50.27
Montenegro – Euro (EUR)
Podgorica	13.10	27.20	39.90	80.20	25.66	105.86
Other	10.48	21.76	31.92	64.16	20.53	84.69
Montserrat – East Caribbean Dollar (XCD) NOTE: One Rate for Country
Little Bay/Brades	32.50	59.50	82.15	174.15	55.73	229.88
Morocco – Moroccan Dirham (MAD)
Casablanca	219.50	417.00	540.00	1,176.50	376.48	1,552.98
Rabat	211.00	360.50	441.00	1,012.50	324.00	1,336.50
Other	168.80	288.40	352.80	810.00	259.20	1,069.20
Mozambique – Metical (MZN)
Maputo	1,625.00	1,800.00	2,245.00	5,670.00	1,814.40	7,484.40
Other	1,300.00	1,440.00	1,796.00	4,536.00	1,451.52	5,987.52
Namibia – Namibia Dollar (NAD) NOTE: One Rate for Country
Windhoek	196.50	294.50	382.50	873.50	279.52	1,153.02
Nauru – Australian Dollar (AUD) NOTE: One Rate for Country
Yaren	*	*	*	*	17.50 CAD	*
Nepal – Nepalese Rupee (NPR)
Kathmandu	2,550.00	4,325.00	5,385.00	12,260.00	3,923.20	16,183.20
Other	2,040.00	3,460.00	4,308.00	9,808.00	3,138.56	12,946.56
Netherlands – Euro (EUR)
Amsterdam	28.20	48.65	70.45	147.30	47.14	194.44
The Hague	24.15	45.70	57.75	127.60	40.83	168.43
Other	22.56	38.92	56.36	117.84	37.71	155.55
New Caledonia – CFP Franc (XPF) NOTE: One Rate for Country
Noumea	3,160.00	5,170.00	6,050.00	14,380.00	4,601.60	18,981.60
New Zealand – New Zealand Dollar (NZD)
Auckland	41.55	80.15	101.20	222.90	71.33	294.23
Wellington	39.60	76.80	94.55	210.95	67.50	278.45
Other	31.68	61.44	75.64	168.76	54.00	222.76
Nicaragua – US Dollar (USD)
Managua	15.70	32.80	45.95	94.45	30.22	124.67
Other	12.56	26.24	36.76	75.56	24.18	99.74
Niger – CFA Franc BCEAO (XOF)
Niamey	14,350.00	21,750.00	26,250.00	62,350.00	19,952.00	82,302.00
Other	11,480.00	17,400.00	21,000.00	49,880.00	15,961.60	65,841.60
Nigeria – Naira (NGN)
Abuja	8,850.00	10,200.00	14,400.00	33,450.00	10,704.00	44,154.00
Lagos	9,950.00	14,350.00	17,300.00	41,600.00	13,312.00	54,912.00
Other	7,080.00	8,160.00	11,520.00	26,760.00	8,563.20	35,323.20
Niue – New Zealand Dollar (NZD) NOTE: One Rate for Country
Alofi	*	*	*	*	17.50 CAD	*
North Macedonia (Republic of North Macedonia) - Euro (EUR)
Skopje	15.30	21.00	33.60	69.90	22.37	92.27
Other	12.24	16.80	26.88	55.92	17.89	73.81
Northern Ireland – United Kingdom - Pound Sterling (GBP)
All	18.60	31.36	41.20	91.16	29.17	120.33
Norway – Norwegian Krone (NOK)
Jatta / Stavanger	241.00	583.00	717.00	1,541.00	493.12	2,034.12
Oslo	284.00	591.00	720.00	1,595.00	510.40	2,105.40
Tromso	240.00	575.00	712.00	1,527.00	488.64	2,015.64
Other	227.20	472.80	576.00	1,276.00	408.32	1,684.32
Oman – Omani Rial (OMR)
Muscat	11.00	18.20	26.60	55.80	17.86	73.66
Other	8.80	14.56	21.28	44.64	14.28	58.92
Pakistan – Pakistan Rupee (PKR)
Islamabad	2,175.00	3,595.00	4,535.00	10,305.00	3,297.60	13,602.60
Karachi	*	3,935.00	4,980.00	8,915.00	3,566.00	12,481.00
Lahore	*	3,785.00	4,890.00	8,675.00	3,470.00	12,145.00
Other	1,740.00	2,876.00	3,628.00	8,244.00	2,638.08	10,882.08
Palau – US Dollar (USD) NOTE: One Rate for Country
Koror	*	*	*	*	17.50 CAD	*
Panama – US Dollar (USD)
Panama City	19.15	36.75	47.80	103.70	33.18	136.88
Other	15.32	29.40	38.24	82.96	26.55	109.51
Papua New Guinea – Kina (PGK)
Port Moresby	84.00	136.00	226.50	446.50	142.88	589.38
Other	67.20	108.80	181.20	357.20	114.30	471.50
Paraguay – Guaraní (PYG)
Asunción	70,500.00	132,500.00	181,500.00	384,500.00	123,040.00	507,540.00
Other	56,400.00	106,000.00	145,200.00	307,600.00	98,432.00	406,032.00
Peru – Peruvian Nuevo Sol (PEN)
Lima	92.50	132.00	167.00	391.50	125.28	516.78
Other	74.00	105.60	133.60	313.20	100.22	413.42
Philippines – Philippine Peso (PHP)
Manila	1,080.00	1,555.00	2,175.00	4,810.00	1,539.20	6,349.20
Other	864.00	1,244.00	1,740.00	3,848.00	1,231.36	5,079.36
Pitcairn Islands – New Zealand Dollar (NZD) NOTE: One Rate for Country
Adamstown	*	*	*	*	17.50 CAD	*
Poland – Zloty (PLN)
Warsaw	94.50	149.00	201.00	444.50	142.24	586.74
Other	75.60	119.20	160.80	355.60	113.79	469.39
Portugal – Euro (EUR)
Lisbon	25.60	41.40	56.95	123.95	39.66	163.61
Other	20.48	33.12	45.56	99.16	31.73	130.89
Qatar – Qatari Riyal (QAR) NOTE: One Rate for Country
Doha	138.00	252.50	342.50	733.00	234.56	967.56
Réunion – Euro (EUR) NOTE: One Rate for Country
Saint-Denis	*	*	*	*	17.50 CAD	*
Romania – Euro (EUR)
Bucharest	17.75	29.20	45.00	91.95	29.42	121.37
Other	14.20	23.36	36.00	73.56	23.54	97.10
Russia – Russian Rouble (RUB)
Moscow	2,105.00	3,615.00	5,175.00	10,895.00	3,486.40	14,381.40
St. Petersburg	2,215.00	3,195.00	4,895.00	10,305.00	3,297.60	13,602.60
Other	1,684.00	2,892.00	4,140.00	8,716.00	2,789.12	11,505.12
Rwanda – Rwanda Franc (RWF)
Kigali	17,800.00	20,900.00	25,500.00	64,200.00	20,544.00	84,744.00
Other	14,240.00	16,720.00	20,400.00	51,360.00	16,435.20	67,795.20
Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country
Jamestown	*	*	*	*	17.50 CAD	*
Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country
Basseterre	27.35	53.60	68.60	149.55	47.86	197.41
Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country
Castries	58.00	125.50	168.50	352.00	112.64	464.64
Saint Martin – Euro (EUR) NOTE: One Rate for Country
Marigot	18.10	49.00	61.85	128.95	41.26	170.21
Saint Vincent and the Grenadines - East Caribbean Dollar (XCD) NOTE: One Rate for Country
Kingstown	53.50	100.50	144.50	298.50	95.52	394.02
Saint-Pierre-et-Miquelon - Euro (EUR) NOTE: One Rate for Country
Saint-Pierre	*	*	*	*	17.50 CAD	*
Samoa – Tala (WST) NOTE: One Rate for Country
Apia	61.00	132.00	171.00	364.00	116.48	480.48
San Marino – Euro (EUR) NOTE: One Rate for Country
San Marino	*	*	*	*	17.50 CAD	*
Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country
Sao Tomé	19.75	30.15	39.10	89.00	28.48	117.48
Saudi Arabia – Saudi Riyal (SAR)
Jeddah	112.00	193.50	265.00	570.50	182.56	753.06
Riyadh	157.00	198.00	295.50	650.50	208.16	858.66
Other	125.60	158.40	236.40	520.40	166.53	686.93
Senegal – CFA Franc BCEAO (XOF)
Dakar	9,600.00	16,050.00	23,600.00	49,250.00	15,760.00	65,010.00
Other	7,680.00	12,840.00	18,880.00	39,400.00	12,608.00	52,008.00
Serbia – Euro (EUR)
Belgrade	22.45	30.40	39.55	92.40	29.57	121.97
Other	17.96	24.32	31.64	73.92	23.65	97.57
Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country
Victoria	405.00	915.00	1,110.00	2,430.00	777.60	3,207.60
Sierra Leone – Leone (SLL)
Freetown	223,000.00	500,000.00	586,000.00	1,309,000.00	418,880.00	1,727,880.00
Other	178,400.00	400,000.00	468,800.00	1,047,200.00	335,104.00	1,382,304.00
Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country
Singapore	43.65	68.10	91.40	203.15	65.01	268.16
Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country
Phillipsburg	46.05	88.95	119.05	254.05	81.30	335.35
Slovakia – Euro (EUR)
Bratislava	22.15	38.55	57.40	118.10	37.79	155.89
Other	17.72	30.84	45.92	94.48	30.23	124.71
Slovenia – Euro (EUR)
Ljubljana	16.90	31.95	47.65	96.50	30.88	127.38
Other	13.52	25.56	38.12	77.20	24.70	101.90
Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country
Honiara	185.50	334.50	424.00	944.00	302.08	1,246.08
Somalia – Somali Shilling (SOS) NOTE: One Rate for Country
Mogadiscio	*	*	*	*	17.50 CAD	*
South Africa – Rand (ZAR)
Cape Town	195.00	318.50	432.50	946.00	302.72	1,248.72
Durban	204.50	370.50	500.00	1,075.00	344.00	1,419.00
Johannesburg	229.50	363.00	481.00	1,073.50	343.52	1,417.02
Pretoria	163.00	240.00	310.50	713.50	228.32	941.82
Other	130.40	192.00	248.40	570.80	182.66	753.46
South Sudan – Canadian Dollar (CAD)
Juba	24.70	46.45	52.95	124.10	39.71	163.81
Other	19.76	37.16	42.36	99.28	31.77	131.05
Spain – Euro (EUR)
Barcelona	20.05	40.20	53.80	114.05	36.50	150.55
Madrid	25.40	40.00	57.65	123.05	39.38	162.43
Other	20.32	32.00	46.12	98.44	31.50	129.94
Sri Lanka – Sri Lanka Rupee (LKR)
Colombo	2,875.00	4,100.00	6,125.00	13,100.00	4,192.00	17,292.00
Other	2,300.00	3,280.00	4,900.00	10,480.00	3,353.60	13,833.60
Sudan – Canadian Dollar (CAD)
Khartoum	41.85	57.10	70.80	169.75	54.32	224.07
Other	33.48	45.68	56.64	135.80	43.46	179.26
Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country
Paramaribo	*	38.60	55.35	93.95	37.58	131.53
Sweden – Swedish Krona (SEK)
Stockholm	297.00	540.00	672.00	1,509.00	482.88	1,991.88
Other	237.60	432.00	537.60	1,207.20	386.30	1,593.50
Switzerland – Swiss Franc (CHF)
Bern	26.00	56.80	73.00	155.80	49.86	205.66
Davos	29.30	60.55	81.15	171.00	54.72	225.72
Geneva	44.05	59.90	77.90	181.85	58.19	240.04
Zurich	30.60	60.05	76.35	167.00	53.44	220.44
Other	20.80	45.44	58.40	124.64	39.88	164.52
Syria – Syrian Pound (SYP)
Damascus	*	*	*	*	17.50 CAD	*
Other	*	*	*	*	17.50 CAD	*
Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country
Taipei	820.00	1,305.00	2,035.00	4,160.00	1,331.20	5,491.20
Tajikistan – US Dollar (USD) NOTE: One Rate for Country
Dushanbe	17.15	23.85	28.90	69.90	22.37	92.27
Tanzania – Canadian Dollar (CAD)
Dar es Salaam	25.35	37.10	48.45	110.90	35.49	146.39
Other	20.28	29.68	38.76	88.72	28.39	117.11
Thailand – Baht (THB)
Bangkok	775.00	1,070.00	1,655.00	3,500.00	1,120.00	4,620.00
Other	620.00	856.00	1,324.00	2,800.00	896.00	3,696.00
Timor-Leste (formerly East Timor) - US Dollar (USD) NOTE: One Rate for Country
Dili	11.95	29.10	40.20	81.25	26.00	107.25
Togo – CFA Franc BCEAO (XOF)
Lomé	11,000.00	19,600.00	23,550.00	54,150.00	17,328.00	71,478.00
Other	8,800.00	15,680.00	18,840.00	43,320.00	13,862.40	57,182.40
Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country
Tokelau	*	*	*	*	17.50 CAD	*
Tonga – Pa'anga (TOP) NOTE: One Rate for Country
Nuku'alofa	43.10	82.15	112.95	238.20	76.22	314.42
Trinidad and Tobago – Trinidad and Tobago Dollar (TTD)
Port of Spain	182.50	268.00	411.00	861.50	275.68	1,137.18
Tobago	164.00	248.50	402.00	814.50	260.64	1,075.14
Tunisia – Tunisian Dinar (TND)
Tunis	50.05	95.80	117.40	263.25	84.24	347.49
Other	40.04	76.64	93.92	210.60	67.39	277.99
Turkey – Euro (EUR)
Ankara	19.35	17.30	22.60	59.25	18.96	78.21
Istanbul	18.30	18.55	24.20	61.05	19.54	80.59
Other	15.48	13.84	18.08	47.40	15.17	62.57
Turkmenistan – New Manat (TMT) NOTE: One Rate for Country
Ashgabat	104.50	188.00	228.00	520.50	166.56	687.06
Turks and Caicos (Grand Turk) - US Dollar (USD)
Cockburn Town	25.30	44.80	64.25	134.35	42.99	177.34
Turks and Caicos (Providenciales) - US Dollar (USD)
Provo	26.85	49.15	71.20	147.20	47.10	194.30
Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country
Funafuti	*	*	*	*	17.50 CAD	*
Uganda – Uganda Shilling (UGX)
Kampala	69,700.00	81,600.00	99,800.00	251,100.00	80,352.00	331,452.00
Other	55,760.00	65,280.00	79,840.00	200,880.00	64,281.60	265,161.60
Ukraine – Hryvnia (UAH)
Kyiv	835.00	1,305.00	1,810.00	3,950.00	1,264.00	5,214.00
Other	668.00	1,044.00	1,448.00	3,160.00	1,011.20	4,171.20
United Arab Emirates – United Arab Emirates Dirham (AED)
Abu Dhabi	117.50	179.50	252.50	549.50	175.84	725.34
Dubai	116.50	227.50	305.00	649.00	207.68	856.68
Other	94.00	143.60	202.00	439.60	140.67	580.27
United Kingdom (includes Northern Ireland) - Pound Sterling (GBP)
London	23.25	39.20	51.50	113.95	36.46	150.41
Other	18.60	31.36	41.20	91.16	29.17	120.33
United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands) - US Dollar (USD)
Outside Continental USA	23.60	23.90	58.60	106.10	17.50	123.60
Uruguay – Canadian Dollar (CAD)
Montevideo	33.95	59.05	69.45	162.45	51.98	214.43
Other	27.16	47.24	55.56	129.96	41.59	171.55
Uzbekistan – US Dollar (USD) NOTE: One Rate for Country
Tashkent	12.90	19.85	29.55	62.30	19.94	82.24
Vanuatu – Vatu (VUV)
Port Vila	2,950.00	5,000.00	6,665.00	14,615.00	4,676.80	19,291.80
Other	2,360.00	4,000.00	5,332.00	11,692.00	3,741.44	15,433.44
Venezuela – Canadian Dollar (CAD)
Caracas	*	*	*	*	17.50 CAD	*
Other	*	*	*	*	17.50 CAD	*
Vietnam – Vietnamese Dong (VND)
Hanoi	501,000.00	839,000.00	1,056,000.00	2,396,000.00	766,720.00	3,162,720.00
Ho Chi Minh City	437,000.00	790,000.00	990,000.00	2,217,000.00	709,440.00	2,926,440.00
Other	400,800.00	671,200.00	844,800.00	1,916,800.00	613,376.00	2,530,176.00
Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country
Road Town	21.70	44.45	60.15	126.30	40.42	166.72
Yemen – US Dollar (USD)
Aden	*	*	*	*	17.50 CAD	*
Sana'a	*	*	*	*	17.50 CAD	*
Other	*	*	*	*	17.50 CAD	*
Zambia – US Dollar (USD)
Lusaka	21.85	26.55	33.25	81.65	26.13	107.78
Other	17.48	21.24	26.60	65.32	20.90	86.22
Zimbabwe – US Dollar (USD)
Harare	34.30	56.15	72.15	162.60	52.03	214.63
Other	27.44	44.92	57.72	130.08	41.63	171.71

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Date modified:: 2023-04-18

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Appendix C: Daily Meal Rates at Locations Abroad

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