Table of contents

Domestic travel
Overseas travel

Table of contents

Domestic travel
Overseas travel

If you provide exempt scale rate payments to your employees for their subsistence expenses, you do not need to report these per diems to the HMRC or pay taxes on them. You can decide to pay less than the benchmark scale rates. If you pay more than the benchmark scale rates, the exceeding part is taxable.

Exempt scale rates must only be used where all the qualifying conditions are met.

the travel must be in the performance of an employee’s duties or to a temporary place of work
the employee should be absent from their normal place of work or home for a continuous period in excess of 5 hours or 10 hours
the employee should have incurred a cost on a meal (food and drink) after starting the journey
An employee can only be reimbursed for a meal once. Therefore if the cost of an evening meal or breakfast is reimbursed on an actual basis because it is included in the cost of an overnight stay, the employee would not be entitled to the benchmark rate for breakfast or late evening meal as well.

To recap, exempt scale rate payments are approved bespoke amounts agreed with the HMRC (you need to apply for an exemption), or payments that are made in accordance with HMRC’s benchmark scale rates. We’ll be discussing the latter below.

Domestic travel

The current benchmark rates for domestic travel in the UK are:

	Rate	Rate Conditions
a)	£5	Qualifying travel of 5 hours or more (£10 supplement if travel is ongoing at 8pm)
b)	£10	Qualifying travel of 10 hours or more (£10 supplement if travel is ongoing at 8pm)
c)	£25	Qualifying travel of 15 hours (and ongoing at 8 pm)

Notes on Domestic Per Diems:

No benchmark rate has been set for overnight accommodation. It will still be necessary to agree a rate, if applicable, between employer and employee. If your employees stay overnight for business purposes frequently, you can establish an agreed rate with the HMRC.
The over 15-hour rate will almost always apply when an employee is required to stay overnight and provided that the cost of any meal is not included as part of the accommodation

Overseas travel

For travel abroad, HMRC’s Worldwide Subsistence rates will apply per city. You can find the rates below at the end of this article.

If your employee is travelling to a place not shown in the table, you can reimburse your employees using the rates for the closest city shown for the country that they have travelled to.

Unlike domestic rates, overseas scale rates also include:

a 24-hour rate, comprising of breakfast, lunch, dinner, other, drinks, and hotel to office allocations
a supplement room rate for overnight stays

HMRC provides examples that show how to use the rates.

An employer can choose not to use the rates above. They can either pay employees their actual vouched expenses or apply for a bespoke rate from HMRC and include the payments in a P11D form.

Overseas travel: list of per diem rates

Source: HMRC’s website (published 26 March 2020)

You can find the rates that applied before here.

Countries A to C

A

Afghanistan

All rates are in US dollars (unless otherwise stated).

Kabul, Afghanistan

Subsistence Type	Rate
Over 5 hours	19.50
Over 10 hours	41.50
24 hour rate	53 plus room rate
Room rate	72.50
Breakfast	0 (included in room rate)
Lunch	16
Dinner	18.50
Other	2.50
Drinks	7
Hotel to office	9
Total residual	53

Albania

All rates in Albanian lek (unless otherwise stated).

Tirana, Albania

Subsistence Type	Rate
Over 5 hours	3,154.50
Over 10 hours	7,536.50
24 hour rate	8,919 plus room rate
Room rate	120.50 euros
Breakfast	0 (included in room rate)
Lunch	2,925
Dinner	4,152.50
Other	573.50
Drinks	459
Hotel to office	809
Total residual	8,919

Algeria

All rates are in Algerian dinar (unless otherwise stated).

Algiers, Algeria

Subsistence Type	Rate
Over 5 hours	2,641.50
Over 10 hours	7,537.50
24 hour rate	9,973 plus room rate
Room rate	23,383.50
Breakfast	1,804
Lunch	2,383.50
Dinner	4,638.50
Other	0
Drinks	515.50
Hotel to office	631.50
Total residual	9,973

Angola

All rates are in Angolan kwanza (unless otherwise stated).

Luanda, Angola

Subsistence Type	Rate
Over 5 hours	6,381.50
Over 10 hours	17,002
24 hour rate	18,761.50 plus room rate
Room rate	417 US dollars
Breakfast	0 (included in room rate)
Lunch	5,582.50
Dinner	9,822
Other	935
Drinks	1,597.50
Hotel to office	824.50
Total residual	18,761.50

Anguilla

All rates are in US dollars (unless otherwise stated).

Anguilla, Anguilla

Subsistence Type	Rate
Over 5 hours	39
Over 10 hours	122
24 hour rate	150.50 plus room rate
Room rate	235.50
Breakfast	15.50
Lunch	31
Dinner	75.50
Other	4
Drinks	15.50
Hotel to office	9
Total residual	150.50

Antigua and Barbuda

All rates are in East Caribbean dollars (unless otherwise stated).

St John’s, Antigua and Barbuda

Subsistence Type	Rate
Over 5 hours	113.50
Over 10 hours	317
24 hour rate	392.50 plus room rate
Room rate	200 US dollars
Breakfast	52 (included in room rate)
Lunch	102.50
Dinner	192.50
Other	0
Drinks	22
Hotel to office	23.50
Total residual	392.50

Argentina

All rates are in Argentinian pesos (unless otherwise stated).

Buenos Aires, Argentina

Subsistence Type	Rate
Over 5 hours	147
Over 10 hours	346.5
24 hour rate	391 plus room rate
Room rate	215.50 US dollars
Breakfast	0 (included in room rate)
Lunch	131.50
Dinner	184.50
Other	0
Drinks	30.5
Hotel to office	44.50
Total residual	391

Armenia

All rates are in Armenia dram (unless otherwise stated).

Yerevan, Armenia

Subsistence Type	Rate
Over 5 hours	11,649.50
Over 10 hours	27,383
24 hour rate	32,230.50 plus room rate
Room rate	73,645
Breakfast	0 (included in room rate)
Lunch	10,310.50
Dinner	14,394.50
Other	1,607
Drinks	2,678
Hotel to office	3,240.50
Total residual	32,230.50

Australia

All rates are in Australian dollars (unless otherwise stated).

Adelaide, Australia

Subsistence Type	Rate
Over 5 hours	57
Over 10 hours	133
24 hour rate	176 plus room rate
Room rate	262.50
Breakfast	33.50
Lunch	51
Dinner	70.50
Other	0
Drinks	11.50
Hotel to office	9.50
Total residual	176

Brisbane, Australia

Subsistence Type	Rate
Over 5 hours	49.50
Over 10 hours	128.50
24 hour rate	156.50 plus room rate
Room rate	291
Breakfast	18.50
Lunch	44
Dinner	73.50
Other	0
Drinks	11
Hotel to office	9.50
Total residual	156.50

Canberra, Australia

Subsistence Type	Rate
Over 5 hours	55
Over 10 hours	132.50
24 hour rate	164.50 plus room rate
Room rate	238.50
Breakfast	22
Lunch	50
Dinner	73
Other	0
Drinks	9.50
Hotel to office	10
Total residual	164.50

Darwin, Australia

Subsistence Type	Rate
Over 5 hours	45.50
Over 10 hours	118
24 hour rate	157.50 plus room rate
Room rate	230
Breakfast	30 (included in room rate)
Lunch	40.50
Dinner	68
Other	0
Drinks	9.50
Hotel to office	9.50
Total residual	157.50

Hobart, Australia

Subsistence Type	Rate
Over 5 hours	53.50
Over 10 hours	136.50
24 hour rate	172 plus room rate
Room rate	251
Breakfast	26
Lunch	48.50
Dinner	78.50
Other	0
Drinks	9.50
Hotel to office	9.50
Total residual	172

Melbourne, Australia

Subsistence Type	Rate
Over 5 hours	77.50
Over 10 hours	181
24 hour rate	236.50 plus room rate
Room rate	262.50
Breakfast	46
Lunch	71
Dinner	97
Other	0
Drinks	13
Hotel to office	9.50
Total residual	236.50

Perth, Australia

Subsistence Type	Rate
Over 5 hours	48.50
Over 10 hours	141.50
24 hour rate	191 plus room rate
Room rate	245
Breakfast	40
Lunch	43
Dinner	88
Other	0
Drinks	10.50
Hotel to office	9.50
Total residual	191

Sydney, Australia

Subsistence Type	Rate
Over 5 hours	57.50
Over 10 hours	147.50
24 hour rate	195 plus room rate
Room rate	227
Breakfast	38
Lunch	51.50
Dinner	84.50
Other	0
Drinks	11.50
Hotel to office	9.50
Total residual	195

Austria

All rates are in euros (unless otherwise stated).

Vienna, Austria (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg and Innsbruck)

Subsistence Type	Rate
Over 5 hours	33
Over 10 hours	84
24 hour rate	89.50 plus room rate
Room rate	123.50
Breakfast	0 (included in room rate)
Lunch	28.50
Dinner	46.50
Other	0
Drinks	9
Hotel to office	5.50
Total residual	89.50

Azerbaijan

All rates in Azerbaijani menat (unless otherwise stated).

Baku, Azerbaijan

Bahrain

All rates are in Bahrani dinar (unless otherwise stated).

Bahrain, Bahrain

Subsistence Type	Rate
Over 5 hours	17
Over 10 hours	40.50
24 hour rate	56.50 plus room rate
Room rate	115.50
Breakfast	13
Lunch	14.50
Dinner	21.50
Other	0
Drinks	4.50
Hotel to office	3
Total residual	56.50

Bangladesh

All rates are in Bangladeshi taka (unless otherwise stated).

Dhaka, Bangladesh

Subsistence Type	Rate
Over 5 hours	1,132
Over 10 hours	2,962.50
24 hour rate	3,753.50 plus room rate
Room rate	139 US dollars
Breakfast	0 (included in room rate)
Lunch	968.50
Dinner	1,667.50
Other	0
Drinks	326.50
Hotel to office	791
Total residual	3,753.50

Barbados

All rates are in Bajan dollars (unless otherwise stated).

Bridgetown, Barbados

Subsistence Type	Rate
Over 5 hours	58
Over 10 hours	179
24 hour rate	199.50 plus room rate
Room rate	170.50 US dollars
Breakfast	0 (included in room rate)
Lunch	51.50
Dinner	114.50
Other	0
Drinks	13
Hotel to office	20.50
Total residual	199.50

Belarus

All rates are in US dollars (unless otherwise stated).

Minsk, Belarus

Subsistence Type	Rate
Over 5 hours	23.5
Over 10 hours	63
24 hour rate	79.50 plus room rate
Room rate	160.50
Breakfast	0 (included in room rate)
Lunch	21
Dinner	37
Other	7.50
Drinks	5
Hotel to office	9
Total residual	79.50

Belgium

All rates are in euros (unless otherwise stated).

Brussels, Belgium

Subsistence Type	Rate
Over 5 hours	27
Over 10 hours	71
24 hour rate	76 plus room rate
Room rate	165.50
Breakfast	0 (included in room rate)
Lunch	23
Dinner	40
Other	0
Drinks	8
Hotel to office	5
Total residual	76

Belize

All rates are in Belize dollars (unless otherwise stated).

Belize City, Belize

Subsistence Type	Rate
Over 5 hours	41.5
Over 10 hours	125
24 hour rate	167 plus room rate
Room rate	141 US dollars
Breakfast	24.50
Lunch	37.50
Dinner	80
Other	0
Drinks	7.50
Hotel to office	17.50
Total residual	167

Belmopan, Belize

Subsistence Type	Rate
Over 5 hours	20.50
Over 10 hours	54.50
24 hour rate	85 plus room rate
Room rate	150.50
Breakfast	13
Lunch	19
Dinner	33
Other	0
Drinks	2.50
Hotel to office	17.50
Total residual	85

Bermuda

All rates are in Bermudan dollars (unless otherwise stated).

Hamilton, Bermuda

Subsistence Type	Rate
Over 5 hours	41.50
Over 10 hours	113
24 hour rate	121.50 plus room rate
Room rate	356.50
Breakfast	0 (included in room rate)
Lunch	35
Dinner	65
Other	0
Drinks	13
Hotel to office	8.50
Total residual	121.50

Bolivia

All rates are in Bolivian boliviano (unless otherwise stated).

La Paz, Bolivia

Subsistence Type	Rate
Over 5 hours	105.50
Over 10 hours	259
24 hour rate	355.50 plus room rate
Room rate	888.50
Breakfast	0 (included in room rate)
Lunch	92.50
Dinner	140.50
Other	23.50
Drinks	26
Hotel to office	73
Total residual	355.50

Cochabamba, Bolivia

Subsistence Type	Rate
Over 5 hours	77
Over 10 hours	190
24 hour rate	272.50 plus room rate
Room rate	56 US dollars
Breakfast	0 (included in room rate)
Lunch	70.50
Dinner	106.50
Other	9.50
Drinks	13
Hotel to office	73
Total residual	272.50

Santa Cruz, Bolivia

Subsistence Type	Rate
Over 5 hours	15 US dollars
Over 10 hours	39 US dollars
24 hour rate	51.50 US dollars plus room rate
Room rate	96 US dollars
Breakfast	0 (included in room rate)
Lunch	13 US dollars
Dinner	22 US dollars
Other	3.50 US dollars
Drinks	4 US dollars
Hotel to office	9 US dollars
Total residual	51.50 US dollars

Bosnia-Herzegovina

All rates are in Bosnia-Herzegovina convertible mark (unless otherwise stated).

Sarajevo, Bosnia-Herzegovina

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	66
24 hour rate	75.50 plus room rate
Room rate	177
Breakfast	0 (included in room rate)
Lunch	25
Dinner	34.50
Other	0
Drinks	6.50
Hotel to office	9.50
Total residual	75.50

Botswana

All rates are in Botswanan pula (unless otherwise stated).

Gaborone, Botswana

Subsistence Type	Rate
Over 5 hours	213.50
Over 10 hours	503.50
24 hour rate	517.50 plus room rate
Room rate	853
Breakfast	0 (included in room rate)
Lunch	196.50
Dinner	273
Other	0
Drinks	34
Hotel to office	68
Total residual	571.50

Brazil

All rates are in Brazilian real (unless otherwise stated).

Brasilia, Brazil

Subsistence Type	Rate
Over 5 hours	61
Over 10 hours	155
24 hour rate	177.50 plus room rate
Room rate	442.50
Breakfast	0 (included in room rate)
Lunch	55
Dinner	88
Other	4.50
Drinks	12
Hotel to office	18
Total residual	177.50

Rio de Janeiro, Brazil

Subsistence Type	Rate
Over 5 hours	102.50
Over 10 hours	242.50
24 hour rate	268.50 plus room rate
Room rate	601.50
Breakfast	0 (included in room rate)
Lunch	92.50
Dinner	130.50
Other	7.50
Drinks	19.50
Hotel to office	18.50
Total residual	268.50

Sao Paulo, Brazil

Subsistence Type	Rate
Over 5 hours	101.50
Over 10 hours	272
24 hour rate	300.50 plus room rate
Room rate	453
Breakfast	0 (included in room rate)
Lunch	95.50
Dinner	164.50
Other	7.50
Drinks	12
Hotel to office	21
Total residual	300.50

British Virgin Islands

All rates are in US dollars (unless otherwise stated).

Tortola, British Virgin Island

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	80
24 hour rate	104.50 plus room rate
Room rate	157.50
Breakfast	15.50
Lunch	26.50
Dinner	49.50
Other	0
Drinks	4
Hotel to office	9
Total residual	104.50

Brunei

All rates are in Brunei dollars (unless otherwise stated).

Bandar Seri Begawan, Brunei

Subsistence Type	Rate
Over 5 hours	37
Over 10 hours	121.50
24 hour rate	134.50 plus room rate
Room rate	203
Breakfast	0 (included in room rate)
Lunch	31
Dinner	79
Other	0
Drinks	11.50
Hotel to office	13
Total residual	134.50

Bulgaria

All rates are in Bulgarian lev (unless otherwise stated).

Sofia, Bulgaria

Subsistence Type	Rate
Over 5 hours	42.50
Over 10 hours	98.50
24 hour rate	108.50 plus room rate
Room rate	154 euros
Breakfast	0 (included in room rate
Lunch	38
Dinner	51.50
Other	0
Drinks	9
Hotel to office	10
Total residual	108.50

Burundi

All rates are in Burundian franc (unless otherwise stated).

Bujumbura, Burundi

Subsistence Type	Rate
Over 5 hours	23,893
Over 10 hours	64,741.50
24 hour rate	80,502 plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	21,580.50
Dinner	38,536.50
Other	3,854
Drinks	4,624.50
Hotel to office	11,906.50
Total residual	80,502

C

Cambodia

All rates are in US dollars (unless otherwise stated).

Phnom Penh, Cambodia

Subsistence Type	Rate
Over 5 hours	31.50
Over 10 hours	74
24 hour rate	87 plus room rate
Room rate	102
Breakfast	0 (included in room rate)
Lunch	27
Dinner	38.50
Other	6.5
Drinks	8.50
Hotel to office	6.50
Total residual	87

Cameroon

All rates are in Central African CFA franc (unless otherwise stated).

Douala, Cameroon

Subsistence Type	Rate
Over 5 hours	19,210
Over 10 hours	51,269.50
24 hour rate	69,805.50 plus room rate
Room rate	88,871
Breakfast	12,055.50
Lunch	16,692.50
Dinner	29,542
Other	2,777.50
Drinks	5,035
Hotel to office	3,703
Total residual	69,805.50

Yaounde, Cameroon

Subsistence Type	Rate
Over 5 hours	16,653
Over 10 hours	38,759.50
24 hour rate	56,349 plus room rate
Room rate	100,679.50
Breakfast	11,664.50
Lunch	14,653
Dinner	20,107
Other	2,222
Drinks	3,999.50
Hotel to office	3,703
Total residual	56,349

Canada

All rates are in Canadian dollars (unless otherwise stated).

Calgary, Alberta, Canada

Subsistence Type	Rate
Over 5 hours	61.50
Over 10 hours	142
24 hour rate	179.50 plus room rate
Room rate	156
Breakfast	27.50
Lunch	56.50
Dinner	75.50
Other	0
Drinks	10
Hotel to office	10
Total residual	179.50

Edmonton, Alberta, Canada

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	72.5
24 hour rate	99.50 plus room rate
Room rate	132.50
Breakfast	16.50 (included in room rate)
Lunch	25
Dinner	41
Other	0
Drinks	6.50
Hotel to office	10.50
Total residual	99.50

Halifax, Nova Scotia, Canada

Subsistence Type	Rate
Over 5 hours	36.50
Over 10 hours	98
24 hour rate	123 plus room rate
Room rate	175.50
Breakfast	16.50
Lunch	32.50
Dinner	58
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	123

Montreal, Qubec, Canada

Subsistence Type	Rate
Over 5 hours	47
Over 10 hours	119
24 hour rate	156.50 plus room rate
Room rate	223.50
Breakfast	27.50
Lunch	42
Dinner	67
Other	0
Drinks	10
Hotel to office	10
Total residual	156.50

Ottawa, Ontario, Canada

Subsistence Type	Rate
Over 5 hours	47
Over 10 hours	124
24 hour rate	156.50 plus room rate
Room rate	212
Breakfast	24
Lunch	42.50
Dinner	72.50
Other	0
Drinks	9
Hotel to office	8.50
Total residual	156.50

Quebec City, Quebec, Canada

Subsistence Type	Rate
Over 5 hours	53.5
Over 10 hours	127
24 hour rate	164.50 plus room rate
Room rate	254.50
Breakfast	27.50
Lunch	48.50
Dinner	68.50
Other	0
Drinks	10
Hotel to office	10
Total residual	164.50

Regina, Saskatchewan, Canada

Subsistence Type	Rate
Over 5 hours	39.50
Over 10 hours	98.50
24 hour rate	107 plus room rate
Room rate	159.50
Breakfast	0 (include in room rate)
Lunch	35.50
Dinner	55
Other	0
Drinks	8
Hotel to office	8.50
Total residual	107

Saskatoon, Saskatchewan, Canada

Subsistence Type	Rate
Over 5 hours	36.50
Over 10 hours	90.50
24 hour rate	117.50 plus room rate
Room rate	226
Breakfast	18.50
Lunch	33
Dinner	51
Other	0
Drinks	6.5
Hotel to office	8.50
Total residual	117.50

St John’s, Newfoundland, Canada

Subsistence Type	Rate
Over 5 hours	47.50
Over 10 hours	117
24 hour rate	148.50 plus room rate
Room rate	186
Breakfast	23
Lunch	43
Dinner	65.50
Other	0
Drinks	8.50
Hotel to office	8.50
Total residual	148.50

Toronto, Ontario, Canada

Subsistence Type	Rate
Over 5 hours	46
Over 10 hours	118
24 hour rate	151.50 plus room rate
Room rate	181
Breakfast	24
Lunch	41.50
Dinner	67.50
Other	0
Drinks	9
Hotel to office	9.50
Total residual	151.50

Vancouver, British Columbia, Canada

Subsistence Type	Rate
Over 5 hours	38.50
Over 10 hours	84.50
24 hour rate	114.50 plus room rate
Room rate	224
Breakfast	20
Lunch	33.50
Dinner	41
Other	0
Drinks	10
Hotel to office	10
Total residual	114.50

Victoria, British Columbia, Canada

Subsistence Type	Rate
Over 5 hours	39.50
Over 10 hours	94
24 hour rate	126 plus room rate
Room rate	195.50
Breakfast	22
Lunch	35.50
Dinner	51
Other	0
Drinks	7.5
Hotel to office	10
Total residual	126

Winnipeg, Manitoba, Canada

Subsistence Type	Rate
Over 5 hours	49.50
Over 10 hours	124
24 hour rate	160 plus room rate
Room rate	191
Breakfast	27.50
Lunch	45
Dinner	70
Other	0
Drinks	9
Hotel to office	8.5
Total residual	160

Yellowknife, NW Territories, Canada

Subsistence Type	Rate
Over 5 hours	34.50
Over 10 hours	86
24 hour rate	108.50 plus room rate
Room rate	148.50
Breakfast	14
Lunch	31
Dinner	48
Other	0
Drinks	7
Hotel to office	8.5
Total residual	108.50

Cayman Islands

All rates are in Cayman Islands dollars (unless otherwise stated).

Grand Cayman, Cayman Islands

Subsistence Type	Rate
Over 5 hours	33.50
Over 10 hours	92.50
24 hour rate	118.50 plus room rate
Room rate	211 US dollars
Breakfast	20
Lunch	30.50
Dinner	56
Other	0
Drinks	6
Hotel to office	6
Total residual	118.50

Chile

All rates are in Chilean peso (unless otherwise stated).

Santiago, Chile

Subsistence Type	Rate
Over 5 hours	16,626
Over 10 hours	41,395.50
24 hour rate	45,497 plus room rate
Room rate	156 US dollars
Breakfast	0 (included in room rate)
Lunch	15,042.50
Dinner	23,186
Other	0
Drinks	3,167
Hotel to office	4,101.50
Total residual	45,497

China

All rates are in Chinese yuan (unless otherwise stated).

Beijing, China

Subsistence Type	Rate
Over 5 hours	232
Over 10 hours	563
24 hour rate	605.50 plus room rate
Room rate	1344.50
Breakfast	0 (included in room rate)
Lunch	205
Dinner	304
Other	0
Drinks	54
Hotel to office	42.50
Total residual	605.50

Chongqing, China

Subsistence Type	Rate
Over 5 hours	232
Over 10 hours	563
24 hour rate	605.50 plus room rate
Room rate	582.50
Breakfast	0 (included in room rate)
Lunch	205
Dinner	304
Other	0
Drinks	54
Hotel to office	42.50
Total residual	605.50

Guangzhou, China

Subsistence Type	Rate
Over 5 hours	232
Over 10 hours	563
24 hour rate	605.50 plus room rate
Room rate	818.50
Breakfast	0 (included in room rate)
Lunch	205
Dinner	304
Other	0
Drinks	54
Hotel to office	42.50
Total residual	605.50

Shanghai, China

Subsistence Type	Rate
Over 5 hours	232
Over 10 hours	563
24 hour rate	605.50 plus room rate
Room rate	1,328.50
Breakfast	0 (included in room rate)
Lunch	205
Dinner	304
Other	0
Drinks	54
Hotel to office	42.50
Total residual	605.50

Colombia

All rates are in Colombian peso

Bogota, Colombia

Subsistence Type	Rate
Over 5 hours	49,827
Over 10 hours	118,240.50
24 hour rate	140,054 plus room rate
Room rate	412,244
Breakfast	0 (included in room rate)
Lunch	45,537.50
Dinner	64,124.50
Other	5,505
Drinks	8,578.50
Hotel to office	16,308.50
Total residual	140,054

Cali, Colombia

Subsistence Type	Rate
Over 5 hours	55,045.50
Over 10 hours	140,116
24 hour rate	161,005.50 plus room rate
Room rate	288,446
Breakfast	0 (included in room rate)
Lunch	51,471
Dinner	81,496
Other	5,004.50
Drinks	7,149
Hotel to office	15,885
Total residual	161,005.50

Cartagena, Colombia

Subsistence Type	Rate
Over 5 hours	69,899
Over 10 hours	182,236.50
24 hour rate	206,034.50 plus room rate
Room rate	597,997.50
Breakfast	0 (included in room rate)
Lunch	63,658
Dinner	106,096.50
Other	7,489.50
Drinks	12,482
Hotel to office	16,308.50
Total residual	206,034.50

Medellin, Colombia

Subsistence Type	Rate
Over 5 hours	43,812
Over 10 hours	110,216
24 hour rate	132,641 plus room rate
Room rate	280,276
Breakfast	0 (included in room rate)
Lunch	41,440
Dinner	64,032.50
Other	6,116.50
Drinks	4,743.50
Hotel to office	16,308.50
Total residual	132,641

Congo, Democratic Republic

All rates are in US dollars (unless otherwise stated).

Kinshasa, Democratic Republic of Congo

Subsistence Type	Rate
Over 5 hours	36
Over 10 hours	89.50
24 hour rate	107 plus room rate
Room rate	208.50
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	49
Other	8
Drinks	9
Hotel to office	9.5
Total residual	107

Cook Islands

All rates are in New Zealand dollars (unless otherwise stated).

Rarotonga, Cook Island

Subsistence Type	Rate
Over 5 hours	45.50
Over 10 hours	119
24 hour rate	135.50 plus room rate
Room rate	436.50
Breakfast	0 (included in room rate)
Lunch	40.50
Dinner	68.50
Other	5
Drinks	10
Hotel to office	11.50
Total residual	135.50

Costa Rica

All rates are in US dollars (unless otherwise stated).

San Jose, Costa Rica

Subsistence Type	Rate
Over 5 hours	31
Over 10 hours	74
24 hour rate	88.50 plus room rate
Room rate	149.50
Breakfast	0 (included in room rate)
Lunch	28
Dinner	40
Other	5.50
Drinks	6
Hotel to office	9
Total residual	88.50

Croatia

All rates are in Croatian kuna

Dubrovnik, Croatia

Subsistence Type	Rate
Over 5 hours	241
Over 10 hours	515
24 hour rate	552.50 plus room rate
Room rate	285.50 euros
Breakfast	0 (included in room rate)
Lunch	225.50
Dinner	258.50
Other	0
Drinks	31
Hotel to office	37.50
Total residual	552.50

Split, Croatia

Subsistence Type	Rate
Over 5 hours	139.50
Over 10 hours	333.50
24 hour rate	371 plus room rate
Room rate	126.50 euros
Breakfast	0 (included in room rate)
Lunch	121.50
Dinner	176.50
Other	0
Drinks	35.50
Hotel to office	37.50
Total residual	371

Zagreb, Croatia

Subsistence Type	Rate
Over 5 hours	171
Over 10 hours	404
24 hour rate	441.50 plus room rate
Room rate	1,020
Breakfast	0 (included in room rate)
Lunch	151
Dinner	213.50
Other	0
Drinks	39.50
Hotel to office	37.50
Total residual	441.50

Cuba

All rates are in Cuban convertible peso (unless otherwise stated).

Havana, Cuba

Subsistence Type	Rate
Over 5 hours	18
Over 10 hours	55.50
24 hour rate	65 plus room rate
Room rate	133.50 US dollars
Breakfast	0 (included in room rate)
Lunch	15.50
Dinner	35.50
Other	2.50
Drinks	4.50
Hotel to office	7
Total residual	65

Cyprus

All rates are in euros (unless otherwise stated).

Nicosia, Cyprus

Subsistence Type	Rate
Over 5 hours	37
Over 10 hours	88
24 hour rate	94 plus room rate
Room rate	108
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	46
Other	0
Drinks	10.50
Hotel to office	6
Total residual	94

Czech Republic

All rates are in Czech koruna (unless otherwise stated).

Prague, Czech Republic

Subsistence Type	Rate
Over 5 hours	455
Over 10 hours	1,153.50
24 hour rate	1,296.50 plus room rate
Room rate	126 euros
Breakfast	0 (included in room rate)
Lunch	390
Dinner	633.50
Other	0
Drinks	130
Hotel to office	143
Total residual	1,296.50

Countries D to F

D

Denmark

All rates are in Danish krone (unless otherwise stated).

Copenhagen, Denmark

Subsistence Type	Rate
Over 5 hours	235
Over 10 hours	683
24 hour rate	895.50 plus room rate
Room rate	1,200
Breakfast	164
Lunch	213
Dinner	426
Other	0
Drinks	44
Hotel to office	48.50
Total residual	895.50

Djibouti

All rates are in Djiboutian franc (unless otherwise stated).

Djibouti, Djibouti

Subsistence Type	Rate
Over 5 hours	4,277.50
Over 10 hours	10,218
24 hour rate	11,753 plus room rate
Room rate	35,640.50
Breakfast	0 (included in room rate)
Lunch	3,861.50
Dinner	5,524.50
Other	0
Drinks	832
Hotel to office	1,535
Total residual	11,753

Dominica

All rates are East Caribbean dollars (unless otherwise stated).

Roseau, Dominica

Subsistence Type	Rate
Over 5 hours	67.50
Over 10 hours	162.50
24 hour rate	185 plus room rate
Room rate	119.50 US dollars
Breakfast	0 (included in room rate)
Lunch	61.50
Dinner	89.50
Other	0
Drinks	11.50
Hotel to office	22.50
Total residual	185

Dominican Republic

All rates are in Dominican peso (unless otherwise stated).

Santo Domingo, Dominican Republic

Subsistence Type	Rate
Over 5 hours	1,048.50
Over 10 hours	2,402.50
24 hour rate	2,846 plus room rate
Room rate	140.50 US dollars
Breakfast	0 (included in room rate)
Lunch	975.50
Dinner	1,281
Other	106.50
Drinks	146
Hotel to office	337
Total residual	2,846

E

Ecuador

All rates are in US dollars (unless otherwise stated).

Guayaquil, Ecuador

Subsistence Type	Rate
Over 5 hours	24.50
Over 10 hours	63.50
24 hour rate	75 plus room rate
Room rate	140
Breakfast	0 (included in room rate)
Lunch	22
Dinner	36.50
Other	4
Drinks	5
Hotel to office	7.50
Total residual	75

Quito, Ecuador

Subsistence Type	Rate
Over 5 hours	29
Over 10 hours	67.50
24 hour rate	105 plus room rate
Room rate	163
Breakfast	25.50
Lunch	26
Dinner	35.50
Other	4.5
Drinks	6
Hotel to office	7.50
Total residual	105

Egypt

All rates are in Egyptian pounds

Alexandria, Egypt

Subsistence Type	Rate
Over 5 hours	154
Over 10 hours	370.50
24 hour rate	445 plus room rate
Room rate	1,118
Breakfast	0 (included in room rate)
Lunch	138
Dinner	201
Other	0
Drinks	31.50
Hotel to office	74.50
Total residual	445

Cairo, Egypt

Subsistence Type	Rate
Over 5 hours	279
Over 10 hours	702
24 hour rate	761 plus room rate
Room rate	181.50 US dollars
Breakfast	0 (included in room rate)
Lunch	247
Dinner	391.50
Other	0
Drinks	63.50
Hotel to office	59
Total residual	761

El Salvador

All rates are in US dollars (unless otherwise stated).

San Salvador, El Salvador

Subsistence Type	Rate
Over 5 hours	22.50
Over 10 hours	59.50
24 hour rate	72 plus room rate
Room rate	136.50
Breakfast	0 (included in room rate)
Lunch	20
Dinner	34.50
Other	5
Drinks	5
Hotel to office	7.5
Total residual	72

Equatorial Guinea

All rates are in Central African CFA franc (unless otherwise stated).

Malabo, Equatorial Guinea

Subsistence Type	Rate
Over 5 hours	26,454.50
Over 10 hours	70,544.50
24 hour rate	100,391 plus room rate
Room rate	210,274.50
Breakfast	18,993
Lunch	23,741
Dinner	41,377
Other	6,105
Drinks	5,426.50
Hotel to office	4,748.50
Total residual	100,391

Eritrea

All rates are in Eritrean nakfa (unless otherwise stated).

Asmara, Eritrea

Subsistence Type	Rate
Over 5 hours	363
Over 10 hours	1,084
24 hour rate	1,295 plus room rate
Room rate	133.50 US dollars
Breakfast	0 (included in room rate)
Lunch	350
Dinner	708.50
Other	0
Drinks	25.50
Hotel to office	211
Total residual	1,295

Estonia

All rates are in euros (unless otherwise stated).

Tallinn, Estonia

Subsistence Type	Rate
Over 5 hours	11.50
Over 10 hours	53
24 hour rate	60 plus room rate
Room rate	116
Breakfast	0 (included in room rate)
Lunch	10
Dinner	40
Other	0
Drinks	3
Hotel to office	7
Total residual	60

Ethiopia

All rates are in Ethiopian birr (unless otherwise stated).

Addis Ababa, Ethiopia

Subsistence Type	Rate
Over 5 hours	677
Over 10 hours	1,548.50
24 hour rate	1,719.50 plus room rate
Room rate	274.50 US dollars
Breakfast	0 (included in room rate)
Lunch	610
Dinner	805
Other	0
Drinks	133.50
Hotel to office	171
Total residual	1,719.50

F

Falkland Islands

All rate are in Falkland Island pounds (unless otherwise stated).

Stanley, Falkland Islands

Subsistence Type	Rate
Over 5 hours	14
Over 10 hours	41.50
24 hour rate	46.50 plus room rate
Room rate	91.50
Breakfast	0 (included in room rates)
Lunch	12.50
Dinner	26.50
Other	0
Drinks	2.50
Hotel to office	5
Total residual	46.50

Fiji

All rates are in Fijian dollars (unless otherwise stated).

Nadi, Fiji

Subsistence Type	Rate
Over 5 hours	70.50
Over 10 hours	169
24 hour rate	196.50 plus room rate
Room rate	295.50
Breakfast	0 (included in room rate)
Lunch	64
Dinner	92
Other	12
Drinks	13
Hotel to office	15.50
Total residual	196.50

Suva, Fiji

Subsistence Type	Rate
Over 5 hours	68.50
Over 10 hours	155
24 hour rate	172 plus room rate
Room rate	254.50
Breakfast	0 (included in room rate)
Lunch	62.50
Dinner	80.50
Other	0
Drinks	12
Hotel to office	17
Total residual	172

Finland

All rates are in euros (unless otherwise stated).

Helsinki, Finland

Subsistence Type	Rate
Over 5 hours	33
Over 10 hours	75.50
24 hour rate	82 plus room rate
Room rate	146.50
Breakfast	0 (included in room rate)
Lunch	28.50
Dinner	38
Other	0
Drinks	9
Hotel to office	6.50
Total residual	82

France

All rates are in euros (unless otherwise stated).

Bordeaux, France

Subsistence Type	Rate
Over 5 hours	44
Over 10 hours	114
24 hour rate	135 plus room rate
Room rate	120
Breakfast	15.50
Lunch	40.50
Dinner	66.50
Other	0
Drinks	7
Hotel to office	5.50
Total residual	135

Lille, France

Subsistence Type	Rate
Over 5 hours	24.50
Over 10 hours	63
24 hour rate	84.50 plus room rate
Room rate	183.50
Breakfast	16
Lunch	22
Dinner	36.50
Other	0
Drinks	4.50
Hotel to office	5.50
Total residual	84.50

Lyon, France

Subsistence Type	Rate
Over 5 hours	28
Over 10 hours	73
24 hour rate	79.50 plus room rate
Room rate	122
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	43
Other	0
Drinks	4.50
Hotel to office	6.50
Total residual	79.50

Marseilles, France

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	86
24 hour rate	92.50 plus room rate
Room rate	190.50
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	53.50
Other	0
Drinks	8
Hotel to office	6.50
Total residual	92.50

Paris, France

Subsistence Type	Rate
Over 5 hours	40
Over 10 hours	86.50
24 hour rate	117 plus room rate
Room rate	199.50
Breakfast	24
Lunch	35.50
Dinner	42
Other	0
Drinks	9
Hotel to office	6.50
Total residual	117

Strasbourg, France

Subsistence Type	Rate
Over 5 hours	24
Over 10 hours	59.50
24 hour rate	80.50 plus room rate
Room rate	108
Breakfast	14.50
Lunch	20.50
Dinner	32.50
Other	0
Drinks	6.50
Hotel to office	6.50
Total residual	80.50

French Polynesia (Tahiti)

All rates are in CFP franc (unless otherwise stated).

Papete, French Polynesia

Subsistence Type	Rate
Over 5 hours	3,291.50
Over 10 hours	8,634
24 hour rate	13,411 plus room rate
Room rate	16,541
Breakfast	3,705
Lunch	3,077.50
Dinner	5,129
Other	497
Drinks	427.50
Hotel to office	575
Total residual	13,411

Countries G to I

G

Gambia

All rates are in Gambian dalasi (unless otherwise stated).

Banjul, Gambia

Subsistence Type	Rate
Over 5 hours	531.50
Over 10 hours	1,485.50
24 hour rate	1,860.50 plus room rate
Room rate	90 euros
Breakfast	0 (included in room rate)
Lunch	480.50
Dinner	903
Other	102
Drinks	102
Hotel to office	273
Total residual	1,860.50

Georgia

All rates are in Georgian lari (unless otherwise stated).

Tbilisi, Georgia

Subsistence Type	Rate
Over 5 hours	73.50
Over 10 hours	160.50
24 hour rate	182 plus room rate
Room rate	233.50 euros
Breakfast	0 (included in room rate)
Lunch	63
Dinner	77
Other	9
Drinks	20.50
Hotel to office	12.50
Total residual	182

Germany

All rates are in euros (unless otherwise stated).

Berlin, Germany

Subsistence Type	Rate
Over 5 hours	22
Over 10 hours	65.50
24 hour rate	72 plus room rate
Room rate	167.50
Breakfast	0 (included in room rate)
Lunch	18.50
Dinner	40.50
Other	0
Drinks	6.50
Hotel to office	6.50
Total residual	72

Dusseldorf, Germany

Subsistence Type	Rate
Over 5 hours	23
Over 10 hours	59
24 hour rate	66 plus room rate
Room rate	110.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	33
Other	0
Drinks	6.50
Hotel to office	7
Total residual	66

Munich, Germany

Subsistence Type	Rate
Over 5 hours	29
Over 10 hours	73
24 hour rate	79.50 plus room rate
Room rate	147
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	41
Other	0
Drinks	6.50
Hotel to office	6.50
Total residual	79.50

Ghana

All rates are in Ghanaian cedi (unless otherwise stated).

Accra, Ghana

Subsistence Type	Rate
Over 5 hours	42.50
Over 10 hours	127.50
24 hour rate	149.50 plus room rate
Room rate	200 US dollars
Breakfast	0 (included in room rate)
Lunch	38
Dinner	80.50
Other	5.50
Drinks	9
Hotel to office	16.50
Total residual	149.50

Gibraltar

All rates are in Gibraltar pound (unless otherwise stated).

Gibraltar, Gibraltar

Subsistence Type	Rate
Over 5 hours	20
Over 10 hours	55
24 hour rate	75 plus room rate
Room rate	115
Breakfast	15
Lunch	17
Dinner	32.50
Other	0
Drinks	5.50
Hotel to office	5
Total residual	75

Greece

All rates are in euros (unless otherwise stated).

Athens, Greece

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	62.50
24 hour rate	67.50 plus room rate
Room rate	153.50
Breakfast	0 (included in room rate)
Lunch	25
Dinner	30.50
Other	0
Drinks	7
Hotel to office	5
Total residual	67.50

Corfu, Greece

Subsistence Type	Rate
Over 5 hours	30.50
Over 10 hours	76
24 hour rate	82.50 plus room rate
Room rate	92.50
Breakfast	0 (included in room rate)
Lunch	28
Dinner	43
Other	0
Drinks	5
Hotel to office	6.50
Total residual	82.50

Crete, Greece

Subsistence Type	Rate
Over 5 hours	23
Over 10 hours	54
24 hour rate	60 plus room rate
Room rate	83
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	27.50
Other	0
Drinks	7
Hotel to office	6
Total residual	60

Rhodes, Greece

Subsistence Type	Rate
Over 5 hours	21.50
Over 10 hours	56.50
24 hour rate	63.50 plus room rate
Room rate	82.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	33
Other	0
Drinks	4
Hotel to office	7
Total residual	63.50

Thessaloniki, Greece

Subsistence Type	Rate
Over 5 hours	30
Over 10 hours	80
24 hour rate	86.50 plus room rate
Room rate	155
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	45.50
Other	0
Drinks	9
Hotel to office	6.50
Total residual	86.50

Grenada

All rates are in East Caribbean dollars (unless otherwise stated).

St George’s, Grenada

Subsistence Type	Rate
Over 5 hours	66
Over 10 hours	188.50
24 hour rate	255 plus room rate
Room rate	144.50 US dollars
Breakfast	45.50
Lunch	58
Dinner	115
Other	0
Drinks	15.50
Hotel to office	21
Total residual	255

Guatemala

All rates are in US dollars (unless otherwise stated).

Guatemala City, Guatemala

Subsistence Type	Rate
Over 5 hours	30.50
Over 10 hours	72
24 hour rate	99.50 plus room rate
Room rate	160.50
Breakfast	15
Lunch	26.50
Dinner	38
Other	5
Drinks	7.50
Hotel to office	7.50
Total residual	99.50

Guinea

All rates are in Guinean franc

Conakry, Guinea

Subsistence Type	Rate
Over 5 hours	144,877
Over 10 hours	338,725.50
24 hour rate	443,812.50 plus room rate
Room rate	100.50 US dollars
Breakfast	0 (included in room rate)
Lunch	128,552.50
Dinner	177,524.50
Other	20,405.50
Drinks	32,648.50
Hotel to office	84,681.50
Total residual	443,812.50

Guyana

All rates are in Guyanaese dollars (unless otherwise stated).

Georgetown, Guyana

Subsistence Type	Rate
Over 5 hours	4,263
Over 10 hours	10,163
24 hour rate	14,953 plus room rate
Room rate	181 US dollars
Breakfast	3,002
Lunch	3,853.50
Dinner	5,490.50
Other	0
Drinks	819
Hotel to office	1,788
Total residual	14,953

H

Haiti

All rates are in US dollars (unless otherwise stated).

Port au Prince, Haiti

Subsistence Type	Rate
Over 5 hours	19.50
Over 10 hours	48.50
24 hour rate	67.50 plus room rate
Room rate	132.50
Breakfast	10.50
Lunch	18
Dinner	28
Other	0
Drinks	2.5
Hotel to office	8.50
Total residual	67.50

Honduras,

All rates are in US dollars (unless otherwise stated).

San Pedro Sula, Honduras

Subsistence Type	Rate
Over 5 hours	26
Over 10 hours	67
24 hour rate	93 plus room rate
Room rate	164
Breakfast	12.50
Lunch	24
Dinner	39.50
Other	4.50
Drinks	3.50
Hotel to office	9
Total residual	93

Tegucigalpa, Honduras

Subsistence Type	Rate
Over 5 hours	32.50
Over 10 hours	70
24 hour rate	82 plus room rate
Room rate	177
Breakfast	0 (included in room rate)
Lunch	29.50
Dinner	35
Other	4.50
Drinks	5.50
Hotel to office	7.50
Total residual	82

Hong Kong

All rates are in Hong Kong dollars (unless otherwise stated).

Hong Kong, Hong Kong

Subsistence Type	Rate
Over 5 hours	292.50
Over 10 hours	761.50
24 hour rate	816.50 plus room rate
Room rate	2,376.50
Breakfast	0 (included in room rate)
Lunch	253
Dinner	429.50
Other	0
Drinks	79
Hotel to office	55
Total residual	816.50

Hungary

All rates are in Hungarian forint (unless otherwise stated).

Budapest, Hungary

Subsistence Type	Rate
Over 5 hours	6,092
Over 10 hours	14,512.50
24 hour rate	16,001 plus room rate
Room rate	137 euros
Breakfast	0 (included in room rate)
Lunch	5,136
Dinner	7,465
Other	0
Drinks	1,911.50
Hotel to office	1,488.50
Total residual	16,001

I

Iceland

All rates are in Icelandic Krona (unless otherwise stated).

Reykjavik, Iceland

Subsistence Type	Rate
Over 5 hours	3,866.50
Over 10 hours	16,368
24 hour rate	19,262 plus room rate
Room rate	15,990.50
Breakfast	2,008.50
Lunch	3,489.50
Dinner	12,125
Other	0
Drinks	753.50
Hotel to office	885.50
Total residual	19,262

India

All rates are Indian rupees (unless otherwise stated).

Ahmedabad, India

Subsistence Type	Rate
Over 5 hours	1,016
Over 10 hours	2,212.50
24 hour rate	2,753 plus room rate
Room rate	9,420.50
Breakfast	0 (included in room rate)
Lunch	893
Dinner	1,073.50
Other	0
Drinks	246
Hotel to office	540.50
Total residual	2,753

Bangalore, India

Subsistence Type	Rate
Over 5 hours	1,685.50
Over 10 hours	3,746
24 hour rate	4,629.50 plus room rate
Room rate	16,809.50
Breakfast	0 (included in room rate)
Lunch	1,406
Dinner	1,781
Other	369
Drinks	559
Hotel to office	514.50
Total residual	4,629.50

Chandigarh, India

Subsistence Type	Rate
Over 5 hours	1,751
Over 10 hours	3,917
24 hour rate	5,364.50 plus room rate
Room rate	10,485.50
Breakfast	922
Lunch	1,520.50
Dinner	1,935.50
Other	0
Drinks	461
Hotel to office	525.50
Total residual	5,364.50

Chennai (Madras), India

Subsistence Type	Rate
Over 5 hours	2,203.50
Over 10 hours	5,097.50
24 hour rate	5,917 plus room rate
Room rate	14,540.50
Breakfast	0 (included in room rate)
Lunch	1,843.50
Dinner	2,534.50
Other	305
Drinks	719.50
Hotel to office	514.50
Total residual	5,917

Hyderabad, India

Subsistence Type	Rate
Over 5 hours	1,868.50
Over 10 hours	4,187
24 hour rate	5,070.50 plus room rate
Room rate	13,926
Breakfast	0 (included in room rate)
Lunch	1,630.50
Dinner	2,081
Other	369
Drinks	475.50
Hotel to office	514.50
Total residual	5,070.50

Jalandhar, India

Subsistence Type	Rate
Over 5 hours	1,309
Over 10 hours	3,125
24 hour rate	3,650.50 plus room rate
Room rate	6,267
Breakfast	0 (included in room rate)
Lunch	1,124.50
Dinner	1,631.50
Other	0
Drinks	369
Hotel to office	525.50
Total residual	3,650.50

Kolkata (Calcutta), India

Subsistence Type	Rate
Over 5 hours	2,171.50
Over 10 hours	5,120.50
24 hour rate	5,650 plus room rate
Room rate	13,418
Breakfast	0 (included in room rate)
Lunch	1,884.50
Dinner	2,662.50
Other	0
Drinks	573.50
Hotel to office	529.50
Total residual	5,650

Ludhiana, India

Subsistence Type	Rate
Over 5 hours	1,207.50
Over 10 hours	2,673
24 hour rate	3,198.50 plus room rate
Room rate	6,062
Breakfast	0 (included in room rate)
Lunch	1,106
Dinner	1,364
Other	0
Drinks	203
Hotel to office	525.50
Total residual	3,198.50

Mumbai (Bombay), India

Subsistence Type	Rate
Over 5 hours	2,186
Over 10 hours	4,567.50
24 hour rate	5,108 plus room rate
Room rate	14,888.50
Breakfast	0 (included in room rate)
Lunch	1,950.50
Dinner	2,146.50
Other	0
Drinks	470.50
Hotel to office	540.50
Total residual	5,108

Nashik, India

Subsistence Type	Rate
Over 5 hours	942.50
Over 10 hours	2,237
24 hour rate	2,777.50 plus room rate
Room rate	7,569.50
Breakfast	0 (included in room rate)
Lunch	819.50
Dinner	1,171.50
Other	0
Drinks	246
Hotel to office	540.50
Total residual	2,777.50

New Delhi, India

Subsistence Type	Rate
Over 5 hours	2,334
Over 10 hours	5,572
24 hour rate	6,100.50 plus room rate
Room rate	13,926
Breakfast	0 (included in room rate)
Lunch	2,020.50
Dinner	2,924.50
Other	0
Drinks	627
Hotel to office	528.50
Total residual	6,100.50

Pune, India

Subsistence Type	Rate
Over 5 hours	1,411
Over 10 hours	3,475.50
24 hour rate	4,016 plus room rate
Room rate	16,219.50
Breakfast	0 (included in room rate)
Lunch	1,217.50
Dinner	1,871
Other	0
Drinks	387
Hotel to office	540.50
Total residual	4,016

Indonesia

All rates are in Indonesian rupees (unless otherwise stated).

Jakarta, Indonesia

Subsistence Type	Rate
Over 5 hours	347,139.50
Over 10 hours	723,469.50
24 hour rate	986,827 plus room rate
Room rate	155 US dollars
Breakfast	0 (included in room rate)
Lunch	299,802
Dinner	328,993
Other	165,680
Drinks	94,674.50
Hotel to office	97,677.50
Total residual	986,827

Semarang, Indonesia

Subsistence Type	Rate
Over 5 hours	183,037
Over 10 hours	476,527.50
24 hour rate	585,476.50 plus room rate
Room rate	606,384.50
Breakfast	0 (included in room rate)
Lunch	157,790.50
Dinner	268,244
Other	15,779.50
Drinks	50,493
Hotel to office	93,169.50
Total residual	585,476.50

Iran

All rates are in Iranian rial (unless otherwise stated).

Tehran, Iran

Subsistence Type	Rate
Over 5 hours	559,938.50
Over 10 hours	1,313,334.50
24 hour rate	1,509,517.50 plus room rate
Room rate	139 US dollars
Breakfast	0 (included in room rate)
Lunch	498,631
Dinner	692,089
Other	0
Drinks	122,614.50
Hotel to office	196,183
Total residual	1,509,517.50

Ireland

All rates are in euros (unless otherwise stated).

Dublin, Ireland

Subsistence Type	Rate
Over 5 hours	38.50
Over 10 hours	94
24 hour rate	99 plus room rate
Room rate	149
Breakfast	0 (included in room rate)
Lunch	34
Dinner	51.50
Other	0
Drinks	8.50
Hotel to office	5
Total residual	99

Israel (also see occupied territories)

All rates are in US dollars (unless otherwise stated).

Tel Aviv, Israel

Subsistence Type	Rate
Over 5 hours	33
Over 10 hours	79.50
24 hour rate	95 plus room rate
Room rate	183.50
Breakfast	0 (included in room rate)
Lunch	28.50
Dinner	42.50
Other	7
Drinks	8.50
Hotel to office	8.50
Total residual	95

Italy

All rates are in euros (unless otherwise stated).

Bologna, Florence, Genoa, Milan, Turin and Venice, Italy

Subsistence Type	Rate
Over 5 hours	34
Over 10 hours	84.50
24 hour rate	96.50 plus room rate
Room rate	230
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	48
Other	6.50
Drinks	5
Hotel to office	5.50
Total residual	96.50

Rome and Naples, Italy

Subsistence Type	Rate
Over 5 hours	35.50
Over 10 hours	81.50
24 hour rate	90 plus room rate
Room rate	170
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	42.50
Other	2.50
Drinks	7.50
Hotel to office	6
Total residual	90

Countries J to L

J

Jamaica

All rates are in US dollars (unless otherwise stated).

Kingston, Jamaica

Subsistence Type	Rate
Over 5 hours	31.50
Over 10 hours	94.50
24 hour rate	114.50 plus room rate
Room rate	216.50
Breakfast	6
Lunch	25.50
Dinner	57.50
Other	5
Drinks	11.50
Hotel to office	9
Total residual	114.50

Japan

All rates are in Japanese yen (unless otherwise stated).

Osaka, Japan

Subsistence Type	Rate
Over 5 hours	2,578
Over 10 hours	8,239.50
24 hour rate	11,474 plus room rate
Room rate	15,333.50
Breakfast	2,359
Lunch	1,634
Dinner	4,718
Other	0
Drinks	1,887.50
Hotel to office	875.50
Total residual	11,474

Tokyo, Japan

Subsistence Type	Rate
Over 5 hours	4,445.50
Over 10 hours	10,534.50
24 hour rate	11,290.50 plus room rate
Room rate	18,381.50
Breakfast	0 (included in room rate)
Lunch	3,641
Dinner	5,285
Other	0
Drinks	1,608.50
Hotel to office	756
Total residual	11,290.50

Jordan

All rates are in Jordanian dinar (unless otherwise stated).

Amman, Jordan

Subsistence Type	Rate
Over 5 hours	30.50
Over 10 hours	73.50
24 hour rate	84.50 plus room rate
Room rate	131.50
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	38
Other	3.50
Drinks	10
Hotel to office	7.50
Total residual	84.50

Aqaba, Jordan

Subsistence Type	Rate
Over 5 hours	26
Over 10 hours	58
24 hour rate	65.50 plus room rate
Room rate	107
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	29
Other	0
Drinks	6.50
Hotel to office	7.50
Total residual	65.50

Petra, Jordan

Subsistence Type	Rate
Over 5 hours	26
Over 10 hours	58
24 hour rate	65.50 plus room rate
Room rate	99.50
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	29
Other	0
Drinks	6.50
Hotel to office	7.50
Total residual	65.50

K

Kazakhstan

All rate are in Kazakhstani tenge (unless otherwise stated).

Almaty, Kazakhstan

Subsistence Type	Rate
Over 5 hours	9,460
Over 10 hours	23,650
24 hour rate	25,036 plus room rate
Room rate	43,626.50
Breakfast	0 (included in room rate)
Lunch	8,437
Dinner	13,077
Other	0
Drinks	2,226
Hotel to office	1,386
Total residual	25,036

Astana, Kazakhstan

Subsistence Type	Rate
Over 5 hours	43 US dollars
Over 10 hours	120 US dollars
24 hour rate	131 US dollars plus room rate
Room rate	263 US dollars
Breakfast	0 (included in room rate)
Lunch	35.50 US dollars
Dinner	70 US dollars
Other	4 US dollars
Drinks	14.50 US dollars
Hotel to office	7 US dollars
Total residual	131 US dollars

Atyrau, Kazakhstan

Subsistence Type	Rate
Over 5 hours	5,234
Over 10 hours	14,591
24 hour rate	16,227.50 plus room rate
Room rate	27,595
Breakfast	0 (included in room rate)
Lunch	4,599.50
Dinner	8,722.50
Other	634.50
Drinks	1,269
Hotel to office	1,002
Total residual	16,227.50

Kenya

All rates are in Kenyan shilling (unless otherwise stated).

Mombasa, Kenya

Subsistence Type	Rate
Over 5 hours	1,756.50
Over 10 hours	4,332
24 hour rate	5,190 plus room rate
Room rate	84.50 US dollars
Breakfast	0 (included in room rate)
Lunch	1,582
Dinner	2,401.50
Other	116.50
Drinks	348.50
Hotel to office	741.50
Total residual	5,190

Nairobi, Kenya

Subsistence Type	Rate
Over 5 hours	1,654.50
Over 10 hours	4,070.50
24 hour rate	5,102.50 plus room rate
Room rate	11,318
Breakfast	0 (included in room rate)
Lunch	1,480
Dinner	2,242
Other	290.50
Drinks	348.50
Hotel to office	741.50
Total residual	5,102.50

Korea, Democratic People’s Republic

All rates are in euros (unless otherwise stated).

Pyongyang, Democratic People’s Republic of Korea

Subsistence Type	Rate
Over 5 hours	19.50
Over 10 hours	43.50
24 hour rate	49.50 plus room rate
Room rate	81
Breakfast	0 (included in room rate)
Lunch	16
Dinner	20.50
Other	1
Drinks	7
Hotel to office	5
Total residual	49.50

Korea, Republic

All rates are in South Korean won (unless otherwise stated).

Seoul (also applies to Ulsan, Busan, Daejon, Jeju Island and Daego), Republic of Korea

Subsistence Type	Rate
Over 5 hours	64,949
Over 10 hours	147,488
24 hour rate	167,991 plus room rate
Room rate	277,384
Breakfast	0 (included in room rate)
Lunch	53,447.50
Dinner	71,037.50
Other	11,276
Drinks	23,003
Hotel to office	9,227
Total residual	167,991

Kosovo

All rates are in euros (unless otherwise stated).

Pristina, Kosovo

Subsistence Type	Rate
Over 5 hours	15
Over 10 hours	37.50
24 hour rate	44.50 plus room rate
Room rate	81
Breakfast	0 (included in room rate)
Lunch	13
Dinner	21
Other	1.5
Drinks	3.50
Hotel to office	5.50
Total residual	44.50

Kuwait

All rates are in Kuwaiti dinar (unless otherwise stated).

Kuwait, Kuwait

Subsistence Type	Rate
Over 5 hours	14
Over 10 hours	33.50
24 hour rate	36.50 plus room rate
Room rate	74.50
Breakfast	0 (included in room rate)
Lunch	11.50
Dinner	17.50
Other	0
Drinks	4.50
Hotel to office	3
Total residual	36.50

Kyrgyzstan

All rates are in US dollars (unless otherwise stated).

Bishkek, Kyrgyzstan

Subsistence Type	Rate
Over 5 hours	28
Over 10 hours	75.50
24 hour rate	82.50 plus room rate
Room rate	161.50
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	44
Other	0
Drinks	7
Hotel to office	7
Total residual	82.50

L

Laos

All rates rates are in Laotian kip (unless otherwise stated).

Vientiane, Laos

Subsistence Type	Rate
Over 5 hours	337,253.50
Over 10 hours	770,864.50
24 hour rate	997,108.50 plus room rate
Room rate	929,071
Breakfast	0 (included in room rate)
Lunch	273,014.50
Dinner	369,372.50
Other	160,597
Drinks	128,477.50
Hotel to office	65,647
Total residual	997,108.50

Latvia

All rates are in euros (unless otherwise stated).

Riga, Latvia

Subsistence Type	Rate
Over 5 hours	22.50
Over 10 hours	55
24 hour rate	60 plus room rate
Room rate	115
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	30
Other	0
Drinks	5.50
Hotel to office	5
Total residual	60

Lithuania

All rates are in euros (unless otherwise stated).

Vilinius, Lithuania

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	65
24 hour rate	74 plus room rate
Room rate	93
Breakfast	0 (included in room rate)
Lunch	26
Dinner	34.50
Other	0
Drinks	5
Hotel to office	6.50
Total residual	74

Luxembourg

All rates are in euros (unless otherwise stated).

Luxembourg, Luxembourg

Subsistence Type	Rate
Over 5 hours	33
Over 10 hours	89
24 hour rate	123 plus room rate
Room rate	241
Breakfast	28.50
Lunch	28.50
Dinner	52
Other	0
Drinks	8.50
Hotel to office	5.50
Total residual	123

Countries M to O

M

Macau Sar

All rates are in Hong Kong dollars (unless otherwise stated).

Macao, Macau Sar

Subsistence Type	Rate
Over 5 hours	350
Over 10 hours	832
24 hour rate	1,089.50 plus room rate
Room rate	2,484.50
Breakfast	183
Lunch	291
Dinner	423
Other	0
Drinks	118
Hotel to office	74
Total residual	1,089.50

Macedonia

All rates are in Macedonian denar

Skopje, Macedonia

Subsistence Type	Rate
Over 5 hours	677
Over 10 hours	1,487.5
24 hour rate	1,901.50 plus room rate
Room rate	8,314
Breakfast	0 (included in room rate)
Lunch	566
Dinner	699.50
Other	0
Drinks	222
Hotel to office	414
Total residual	1,901.50

Ohrid, Macedonia

Subsistence Type	Rate
Over 5 hours	466.50
Over 10 hours	1,099.50
24 hour rate	1,513.50 plus room rate
Room rate	3,350.50
Breakfast	0 (included in room rate)
Lunch	411
Dinner	577.50
Other	0
Drinks	111
Hotel to office	414
Total residual	1,513.50

Madagascar

All rates are in Malagasy ariary (unless otherwise stated).

Antananarivo, Madagascar

Subsistence Type	Rate
Over 5 hours	56,012
Over 10 hours	146,819.50
24 hour rate	219,663.50 plus room rate
Room rate	471,687.50
Breakfast	45,828
Lunch	50,920
Dinner	85,715.50
Other	6,789.50
Drinks	10,184
Hotel to office	20,226.50
Total residual	219,663.50

Malawi

All rates are in Malawian kwacha (unless otherwise stated).

Lilongwe, Malawi

Subsistence Type	Rate
Over 5 hours	6,300
Over 10 hours	15,913.50
24 hour rate	19,194 plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	5,727
Dinner	9,040.50
Other	543.50
Drinks	1,146
Hotel to office	2,737
Total residual	19,194

Malaysia

All rates are in Malaysian ringgit (unless otherwise stated).

Kuala Lumpur, Malaysia

Subsistence Type	Rate
Over 5 hours	116.50
Over 10 hours	279
24 hour rate	334 plus room rate
Room rate	374
Breakfast	0 (included in room rate)
Lunch	94.50
Dinner	140.50
Other	23.50
Drinks	44
Hotel to office	31.50
Total residual	334

Mali

All rates are in West African CFA franc (unless otherwise stated).

Bamako, Mali

Subsistence Type	Rate
Over 5 hours	12,241
Over 10 hours	33,940
24 hour rate	48,629.50 plus room rate
Room rate	61,759.50
Breakfast	9,459
Lunch	10,571.50
Dinner	20,030
Other	2,003
Drinks	3,338.50
Hotel to office	3,227.50
Total residual	48,629.50

Malta

All rates are in euros (unless otherwise stated).

Valletta, Malta

Subsistence Type	Rate
Over 5 hours	27.5
Over 10 hours	64
24 hour rate	74.50 plus room rate
Room rate	116
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	33.50
Other	4.50
Drinks	6
Hotel to office	6
Total residual	74.50

Mauritania

All rates are in euros (unless otherwise stated).

Nouakchott, Mauritania

Subsistence Type	Rate
Over 5 hours	18.5
Over 10 hours	50
24 hour rate	69 plus room rate
Room rate	128.50
Breakfast	14
Lunch	15
Dinner	28.50
Other	0
Drinks	6.50
Hotel to office	5
Total residual	69

Mauritius

All rates are in Mauritian rupee (unless otherwise stated).

Port Louis, Mauritius

Subsistence Type	Rate
Over 5 hours	785.50
Over 10 hours	1,882
24 hour rate	2,160.50 plus room rate
Room rate	5,781
Breakfast	0 (included in room rate)
Lunch	686
Dinner	997.50
Other	0
Drinks	198.50
Hotel to office	278.50
Total residual	2,160.50

Mexico

All rates are in Mexican peso (unless otherwise stated).

Mexico City, Mexico

Subsistence Type	Rate
Over 5 hours	223.50
Over 10 hours	648
24 hour rate	1,034.50 plus room rate
Room rate	215 US dollars
Breakfast	279.50
Lunch	201
Dinner	402
Other	0
Drinks	45
Hotel to office	107
Total residual	1,034.50

Moldova

All rates are in Moldovan Leu (unless otherwise stated).

Chisinau, Moldova

Subsistence Type	Rate
Over 5 hours	432
Over 10 hours	989.50
24 hour rate	1,165 plus room rate
Room rate	130.50 euros
Breakfast	0 (included in room rate)
Lunch	352
Dinner	478
Other	80
Drinks	159.50
Hotel to office	95.50
Total residual	1,165

Mongolia

All rates are in Mongolian tughrik (unless otherwise stated).

Ulaanbaatar, Mongolia

Subsistence Type	Rate
Over 5 hours	31,415
Over 10 hours	71,053.50
24 hour rate	89,672.50 plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	28,125.50
Dinner	36,349
Other	2,961
Drinks	6,579
Hotel to office	15,658
Total residual	89,672.50

Montenegro

All rates are in euros (unless otherwise stated).

Podgorica, Montenegro

Subsistence Type	Rate
Over 5 hours	15.50
Over 10 hours	39
24 hour rate	49 plus room rate
Room rate	119
Breakfast	0 (included in room rate)
Lunch	13.50
Dinner	21.50
Other	3
Drinks	4
Hotel to office	7
Total residual	49

Montserrat

All rates are in East Caribbean dollars (unless otherwise stated).

Plymouth, Montserrat

Subsistence Type	Rate
Over 5 hours	53.50
Over 10 hours	165
24 hour rate	229.50 plus room rate
Room rate	132.50 US dollars
Breakfast	44.50
Lunch	47
Dinner	105.50
Other	0
Drinks	12.50
Hotel to office	20
Total residual	229.50

Morocco

All rates are in Moroccan dirham (unless otherwise stated).

Agadir, Morocco

Subsistence Type	Rate
Over 5 hours	209.50
Over 10 hours	559.50
24 hour rate	648.50 plus room rate
Room rate	1,304
Breakfast	0 (included in room rate)
Lunch	183
Dinner	324
Other	37
Drinks	52.50
Hotel to office	52
Total residual	648.50

Casablanca, Morocco

Subsistence Type	Rate
Over 5 hours	365.5
Over 10 hours	888
24 hour rate	1,305.50 plus room rate
Room rate	2,036
Breakfast	272
Lunch	318.50
Dinner	475.50
Other	94
Drinks	94
Hotel to office	51.50
Total residual	1,305.50

Fes, Morocco

Subsistence Type	Rate
Over 5 hours	178
Over 10 hours	502
24 hour rate	553.50 plus room rate
Room rate	1,086.50
Breakfast	0 (included in room rate)
Lunch	157
Dinner	303
Other	0
Drinks	42
Hotel to office	51.50
Total residual	553.50

Marrakech, Morocco

Subsistence Type	Rate
Over 5 hours	178
Over 10 hours	481
24 hour rate	689.50 plus room rate
Room rate	917.50
Breakfast	125.50
Lunch	151.50
Dinner	277
Other	31.50
Drinks	52.50
Hotel to office	51.50
Total residual	689.50

Rabat, Morocco

Subsistence Type	Rate
Over 5 hours	235.50
Over 10 hours	585.50
24 hour rate	637 plus room rate
Room rate	1,531
Breakfast	0 (included in room rate)
Lunch	204
Dinner	318.50
Other	0
Drinks	63
Hotel to office	51.50
Total residual	637

Tangier, Morocco

Subsistence Type	Rate
Over 5 hours	261.50
Over 10 hours	669
24 hour rate	720.50 plus room rate
Room rate	1,863.50
Breakfast	0 (included in room rate)
Lunch	219.50
Dinner	365.50
Other	0
Drinks	84
Hotel to office	51.50
Total residual	720.50

Mozambique

All rates are in Mozambican metical (unless otherwise stated).

Maputo, Mozambique

Subsistence Type	Rate
Over 5 hours	1,153
Over 10 hours	2,606
24 hour rate	2,924 plus room rate
Room rate	195 US dollars
Breakfast	0 (included in room rate)
Lunch	1,016.50
Dinner	1,316.50
Other	95.50
Drinks	273
Hotel to office	222.50
Total residual	2,924

Myanmar (Burma)

All rates are in US dollars (unless otherwise stated).

Yangon (Rangoon), Myanmar

Subsistence Type	Rate
Over 5 hours	23
Over 10 hours	52
24 hour rate	59.50 plus room rate
Room rate	64.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	25.50
Other	0
Drinks	7
Hotel to office	7.50
Total residual	59.50

N and O

Nambia

All rates are in Namibian dollars (unless otherwise stated).

Windhoek, Nambia

Subsistence Type	Rate
Over 5 hours	108
Over 10 hours	284.50
24 hour rate	358.50 plus room rate
Room rate	1,150
Breakfast	0 (included in room rate)
Lunch	96
Dinner	164.50
Other	0
Drinks	24
Hotel to office	74
Total residual	358.50

Nepal

All rates are in Nepalese rupees (unless otherwise stated).

Kathmandu, Nepal

Subsistence Type	Rate
Over 5 hours	2,001.50
Over 10 hours	4,748.50
24 hour rate	5,455.50 plus room rate
Room rate	124.50 US dollars
Breakfast	0 (included in room rate)
Lunch	1,766
Dinner	2,511.50
Other	0
Drinks	471
Hotel to office	706.50
Total residual	5,445

Netherlands

All rates are in euros (unless otherwise stated).

Amsterdam, Netherlands

Subsistence Type	Rate
Over 5 hours	25
Over 10 hours	65
24 hour rate	72 plus room rate
Room rate	150
Breakfast	0 (included in room rate)
Lunch	22
Dinner	37.50
Other	0
Drinks	5.50
Hotel to office	7
Total residual	72

The Hague, Netherlands

Subsistence Type	Rate
Over 5 hours	29.5
Over 10 hours	87.50
24 hour rate	117.50 plus room rate
Room rate	163.50
Breakfast	25
Lunch	26
Dinner	55
Other	0
Drinks	6.50
Hotel to office	5
Total residual	117.50

New Zealand

All rates are in New Zealand dollars (unless otherwise stated).

Auckland, New Zealand

Subsistence Type	Rate
Over 5 hours	54
Over 10 hours	133
24 hour rate	180.50 plus room rate
Room rate	205.50
Breakfast	36
Lunch	48
Dinner	73.50
Other	0
Drinks	11.50
Hotel to office	11.50
Total residual	180.50

Christchurch, New Zealand

Subsistence Type	Rate
Over 5 hours	43
Over 10 hours	109
24 hour rate	147.50 plus room rate
Room rate	110
Breakfast	27
Lunch	39
Dinner	62
Other	0
Drinks	8
Hotel to office	11.50
Total residual	147.50

Wellington, New Zealand

Subsistence Type	Rate
Over 5 hours	53.50
Over 10 hours	146.50
24 hour rate	191.50 plus room rate
Room rate	225
Breakfast	33.50
Lunch	49
Dinner	88.50
Other	0
Drinks	9
Hotel to office	11.50
Total residual	191.50

Nicaragua

All rates are in US dollars (unless otherwise stated).

Managua, Nicaragua

Subsistence Type	Rate
Over 5 hours	24
Over 10 hours	60
24 hour rate	73.50 plus room rate
Room rate	192
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	34.50
Other	4.5
Drinks	3
Hotel to office	9
Total residual	73.50

Nigeria

All rates are in Nigerian naira (unless otherwise stated).

Abuja, Nigeria

Subsistence Type	Rate
Over 5 hours	7,644.50
Over 10 hours	17,836.50
24 hour rate	27,529 plus room rate
Room rate	79,560
Breakfast	7,233
Lunch	6,986.50
Dinner	9,534.50
Other	1,068.50
Drinks	1,315.50
Hotel to office	1,391
Total residual	27,529

Lagos, Nigeria

Subsistence Type	Rate
Over 5 hours	6,564
Over 10 hours	14,755.50
24 hour rate	23,480 plus room rate
Room rate	68,217.50
Breakfast	6,329
Lunch	5,605.50
Dinner	7,233
Other	850
Drinks	1,917
Hotel to office	1,545.50
Total residual	23,480

Port Harcourt, Nigeria

Subsistence Type	Rate
Over 5 hours	5,573
Over 10 hours	14,236
24 hour rate	19,852 plus room rate
Room rate	75,943.50
Breakfast	3,945.50
Lunch	4,816.50
Dinner	7,907
Other	0
Drinks	1,512.50
Hotel to office	1,670.50
Total residual	19,852

Norway

All rates are in Norwegian krone (unless otherwise stated).

Bergen, Norway

Subsistence Type	Rate
Over 5 hours	422
Over 10 hours	1,134.50
24 hour rate	1,176 plus room rate
Room rate	1,388.50
Breakfast	0 (included in room rate)
Lunch	381.50
Dinner	672
Other	0
Drinks	81
Hotel to office	41.5
Total residual	1,176

Oslo, Norway

Subsistence Type	Rate
Over 5 hours	326
Over 10 hours	806.50
24 hour rate	848 plus room rate
Room rate	1,192.50
Breakfast	0 (included in room rate)
Lunch	296.50
Dinner	451
Other	0
Drinks	59
Hotel to office	41.5
Total residual	848

Stavanger, Norway

Subsistence Type	Rate
Over 5 hours	380.50
Over 10 hours	1,043.50
24 hour rate	1,085 plus room rate
Room rate	1,301.50
Breakfast	0 (included in room rate)
Lunch	353
Dinner	636
Other	0
Drinks	54.50
Hotel to office	41.50
Total residual	1,085

Occupied Territories

All rates are in US dollars (unless otherwise stated).

Jerusalem

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	88
24 hour rate	100.50 plus room rate
Room rate	208
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	56
Other	4
Drinks	7.50
Hotel to office	8.50
Total residual	100.50

Oman

All rates are in Omani rial

Muscat, Oman

Subsistence Type	Rate
Over 5 hours	23.50
Over 10 hours	59
24 hour rate	63 plus room rate
Room rate	104.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	32
Other	0
Drinks	7.50
Hotel to office	4
Total residual	63

Countries P to R

P and Q

Pakistan

All rates are in Pakistani Rupee (unless otherwise stated).

Karachi, Pakistan

Subsistence Type	Rate
Over 5 hours	1,451.50
Over 10 hours	3,515
24 hour rate	4,233.50 plus room rate
Room rate	16,001.50
Breakfast	0 (included in room rate)
Lunch	1,281.50
Dinner	1,894
Other	0
Drinks	339.50
Hotel to office	718.50
Total residual	4,233.50

Lahore, Pakistan

Subsistence Type	Rate
Over 5 hours	1,630.50
Over 10 hours	4,278
24 hour rate	5,069.50 plus room rate
Room rate	173 US dollars
Breakfast	0 (included in room rate)
Lunch	1,356.50
Dinner	2,374
Other	0
Drinks	547.50
Hotel to office	791.50
Total residual	5,069.50

Peshawar, Pakistan

Subsistence Type	Rate
Over 5 hours	1,046
Over 10 hours	2,544
24 hour rate	3,348.50 plus room rate
Room rate	15,072.50
Breakfast	0 (included in room rate)
Lunch	895
Dinner	1,347.50
Other	0
Drinks	301.50
Hotel to office	804.50
Total residual	3,348.50

Quetta, Pakistan

Subsistence Type	Rate
Over 5 hours	1,140
Over 10 hours	2,807.50
24 hour rate	3,599.50 plus room rate
Room rate	13,263.50
Breakfast	0 (included in room rate)
Lunch	1,017.50
Dinner	1,545
Other	0
Drinks	245
Hotel to office	792
Total residual	3,599.50

Panama

All rates are in US dollars (unless otherwise stated).

Panama City, Panama

Subsistence Type	Rate
Over 5 hours	32.50
Over 10 hours	71
24 hour rate	81 plus room rate
Room rate	157
Breakfast	0 (included in room rate)
Lunch	29
Dinner	35
Other	0
Drinks	7
Hotel to office	10
Total residual	81

Papua New Guinea

All rates are in Papua New Guinean kina (unless otherwise stated).

Port Moresby, Papua New Guinea

Subsistence Type	Rate
Over 5 hours	84.50
Over 10 hours	209.50
24 hour rate	246.50 plus room rate
Room rate	719
Breakfast	0 (Included in room rate)
Lunch	70.50
Dinner	111
Other	7
Drinks	28
Hotel to office	30
Total residual	246.50

Peru

All rates are in Peruvian sol (unless otherwise stated).

Lima, Peru

Subsistence Type	Rate
Over 5 hours	131
Over 10 hours	299.50
24 hour rate	326.50 plus room rate
Room rate	179.50 US dollars
Breakfast	0 (Included in room rate)
Lunch	110
Dinner	148
Other	0
Drinks	41.50
Hotel to office	27
Total residual	326.50

Philippines

All rates are in Philippine peso (unless otherwise stated).

Cebu, Philippines

Subsistence Type	Rate
Over 5 hours	1,036.50
Over 10 hours	2,472.50
24 hour rate	3,033 plus room rate
Room rate	129.50 US dollars
Breakfast	0 (Included in room rate)
Lunch	880.50
Dinner	1,280
Other	149.50
Drinks	312
Hotel to office	411
Total residual	3,033

Manila, Philippines

Subsistence Type	Rate
Over 5 hours	1,528.50
Over 10 hours	3,751
24 hour rate	4,345 plus room rate
Room rate	7,323.50
Breakfast	0 (Included in room rate)
Lunch	1,315
Dinner	2,009.50
Other	183
Drinks	426.50
Hotel to office	411
Total residual	4,345

Poland

All rates are in Poland zloty (unless otherwise stated).

Warsaw, Poland

Subsistence Type	Rate
Over 5 hours	154
Over 10 hours	372.50
24 hour rate	393 plus room rate
Room rate	115 euros
Breakfast	0 (Included in room rate)
Lunch	136
Dinner	201
Other	0
Drinks	35.50
Hotel to office	20.50
Total residual	393

Portugal

All rates are in euros (unless otherwise stated).

Azores, Portugal

Subsistence Type	Rate
Over 5 hours	16.50
Over 10 hours	44.50
24 hour rate	49.50 plus room rate
Room rate	107
Breakfast	0 (Included in room rate)
Lunch	14
Dinner	26
Other	0
Drinks	4.50
Hotel to office	5
Total residual	49.50

Funchal (Madeira), Portugal

Subsistence Type	Rate
Over 5 hours	23.50
Over 10 hours	60
24 hour rate	65 plus room rate
Room rate	103
Breakfast	0 (Included in room rate)
Lunch	20.50
Dinner	34
Other	0
Drinks	5.50
Hotel to office	5
Total residual	65

Lisbon, Portugal

Subsistence Type	Rate
Over 5 hours	25.50
Over 10 hours	69.50
24 hour rate	74.50 plus room rate
Room rate	106.50
Breakfast	0 (Included in room rate)
Lunch	22.50
Dinner	41.50
Other	0
Drinks	5.50
Hotel to office	5
Total residual	74.50

Oporto, Portugal

Subsistence Type	Rate
Over 5 hours	35.50
Over 10 hours	88
24 hour rate	93 plus room rate
Room rate	130
Breakfast	0 (Included in room rate)
Lunch	32.50
Dinner	49.50
Other	0
Drinks	6
Hotel to office	5
Total residual	93

Portimao, Portugal

Subsistence Type	Rate
Over 5 hours	20.50
Over 10 hours	47.50
24 hour rate	52.50 plus room rate
Room rate	123.50
Breakfast	0 (Included in room rate)
Lunch	19
Dinner	25.50
Other	0
Drinks	3
Hotel to office	5
Total residual	52.50

Qatar

All rates are in Qatari rial (unless otherwise stated).

Doha, Qatar

Subsistence Type	Rate
Over 5 hours	227
Over 10 hours	524.50
24 hour rate	617.50 plus room rate
Room rate	711
Breakfast	45.50
Lunch	197
Dinner	268
Other	15.50
Drinks	59.50
Hotel to office	32
Total residual	617.50

R

Romania

All rates are in Romanian leu (unless otherwise stated).

Bucharest, Romania

Subsistence Type	Rate
Over 5 hours	96
Over 10 hours	218.50
24 hour rate	243 plus room rate
Room rate	147 euros
Breakfast	0 (Included in room rate)
Lunch	86.50
Dinner	113.50
Other	0
Drinks	18.50
Hotel to office	24.50
Total residual	243

Russia

All rates are in Russian ruble (unless otherwise stated).

Ekaterinburg, Russia

Subsistence Type	Rate
Over 5 hours	963.50
Over 10 hours	2,301.50
24 hour rate	2,559.50 plus room rate
Room rate	6,639
Breakfast	0 (Included in room rate)
Lunch	852.50
Dinner	1,227
Other	0
Drinks	222
Hotel to office	258
Total residual	2,559.50

Moscow, Russia

Subsistence Type	Rate
Over 5 hours	1,878.50
Over 10 hours	4,567.50
24 hour rate	5,313 plus room rate
Room rate	12,474
Breakfast	0 (Included in room rate)
Lunch	1,670.50
Dinner	2,481
Other	478.50
Drinks	416
Hotel to office	267
Total residual	5,313

St Petersburg, Russia

Subsistence Type	Rate
Over 5 hours	2,021
Over 10 hours	5,184
24 hour rate	5,451.50 plus room rate
Room rate	13,299.50
Breakfast	0 (Included in room rate)
Lunch	1,757.50
Dinner	2,899.50
Other	0
Drinks	527
Hotel to office	267.50
Total residual	5,451.50

Rwanda

All rates are in Rwandan franc (unless otherwise stated).

Kigali, Rwanda

Subsistence Type	Rate
Over 5 hours	11,417
Over 10 hours	31,917.50
24 hour rate	39,082 plus room rate
Room rate	156 US dollars
Breakfast	0 (Included in room rate)
Lunch	9,452.50
Dinner	18,536.50
Other	2,701
Drinks	3,928.50
Hotel to office	4,463.50
Total residual	39,082

Countries S to U

S

Samoa

All rates are in Samoan tala (unless otherwise stated).

Apia, Samoa

Subsistence Type	Rate
Over 5 hours	63
Over 10 hours	147
24 hour rate	205.50 plus room rate
Room rate	133 US dollars
Breakfast	28
Lunch	57
Dinner	78.50
Other	11.50
Drinks	11.50
Hotel to office	19
Total residual	205.50

Saudi Arabia

All rates are in Saudi riyal (unless otherwise stated).

Al Khobar, Saudi Arabia

Subsistence Type	Rate
Over 5 hours	114
Over 10 hours	257
24 hour rate	374.50 plus room rate
Room rate	532.50
Breakfast	78.50
Lunch	99.50
Dinner	129
Other	11.50
Drinks	28.50
Hotel to office	27.50
Total residual	374.50

Jeddah, Saudi Arabia

Subsistence Type	Rate
Over 5 hours	173.50
Over 10 hours	475
24 hour rate	637 plus room rate
Room rate	639 US dollars
Breakfast	105
Lunch	152
Dinner	280
Other	20
Drinks	43
Hotel to office	37
Total residual	637

Riyadh, Saudi Arabia

Subsistence Type	Rate
Over 5 hours	135.50
Over 10 hours	344.50
24 hour rate	484.50 plus room rate
Room rate	674.50
Breakfast	106.50
Lunch	118
Dinner	192
Other	0
Drinks	34.50
Hotel to office	33.50
Total residual	484.50

Senegal

All rates are in West African CFA franc (unless otherwise stated).

Dakar, Senegal

Subsistence Type	Rate
Over 5 hours	12,200.50
Over 10 hours	32,888.50
24 hour rate	48,650.50 plus room rate
Room rate	70,019.50
Breakfast	11,670
Lunch	10,609
Dinner	19,096.50
Other	0
Drinks	3,183
Hotel to office	4,092
Total residual	48,650.50

Serbia

All rates are in Serbian dinar (unless otherwise stated).

Belgrade, Serbia

Subsistence Type	Rate
Over 5 hours	2,883.50
Over 10 hours	7,530.50
24 hour rate	8,090.50 plus room rate
Room rate	190.50 euros
Breakfast	0 (included in room rate)
Lunch	2,575.50
Dinner	4,399
Other	0
Drinks	616
Hotel to office	560
Total residual	8,090.50

Seychelles

All rates are in Seychellois rupee (unless otherwise stated).

Victoria, Seychelles

Subsistence Type	Rate
Over 5 hours	371
Over 10 hours	869
24 hour rate	1,052.50 plus room rate
Room rate	3,734
Breakfast	0 (included in room rate)
Lunch	321.50
Dinner	448.50
Other	63.50
Drinks	99
Hotel to office	120
Total residual	1,052.50

Sierra Leone

All rates are in Sierra Leonean leone (unless otherwise stated).

Freetown, Sierra Leone

Subsistence Type	Rate
Over 5 hours	140,147.50
Over 10 hours	333,381
24 hour rate	375,694 plus room rate
Room rate	145 US dollars
Breakfast	0 (included in room rate)
Lunch	129,530
Dinner	182,616.50
Other	8,494
Drinks	21,234.50
Hotel to office	33,819
Total residual	375,694

Singapore

All rates are in Singapore dollars (unless otherwise stated).

Singapore, Singapore

Subsistence Type	Rate
Over 5 hours	91.50
Over 10 hours	206.50
24 hour rate	218 plus room rate
Room rate	318
Breakfast	0 (included in room rate)
Lunch	79
Dinner	102.50
Other	0
Drinks	25
Hotel to office	11.50
Total residual	218

Slovakia

All rates are in euros (unless otherwise stated).

Bratislava, Slovakia

Subsistence Type	Rate
Over 5 hours	19
Over 10 hours	48
24 hour rate	53.50 plus room rate
Room rate	110.50
Breakfast	0 (included in room rate)
Lunch	16
Dinner	26.50
Other	0
Drinks	5.50
Hotel to office	5.50
Total residual	53.50

Kosice, Slovakia

Subsistence Type	Rate
Over 5 hours	16.50
Over 10 hours	37
24 hour rate	42.50 plus room rate
Room rate	83
Breakfast	0 (included in room rate)
Lunch	14
Dinner	18.50
Other	0
Drinks	4.50
Hotel to office	5.50
Total residual	42.50

Slovenia

All rates are in euros (unless otherwise stated).

Ljubljana, Slovenia

Subsistence Type	Rate
Over 5 hours	21.50
Over 10 hours	59
24 hour rate	65.50 plus room rate
Room rate	148.50
Breakfast	0 (included in room rate)
Lunch	19
Dinner	35.50
Other	0
Drinks	4.50
Hotel to office	6.50
Total residual	65.50

Solomon Islands

All rates are in Solomon Islands dollar (unless otherwise stated).

Honiara, Solomon Islands

Subsistence Type	Rate
Over 5 hours	198.50
Over 10 hours	502
24 hour rate	709 plus room rate
Room rate	1,524.50
Breakfast	136.50
Lunch	179.50
Dinner	285
Other	0
Drinks	37.50
Hotel to office	70.50
Total residual	709

South Africa

All rates are in South African rand (unless otherwise stated).

Cape Town, South Africa

Subsistence Type	Rate
Over 5 hours	147
Over 10 hours	388.50
24 hour rate	456 plus room rate
Room rate	2,051.50
Breakfast	0 (included in room rate)
Lunch	130
Dinner	224.50
Other	0
Drinks	34
Hotel to office	67.50
Total residual	456

Pretoria, South Africa

Subsistence Type	Rate
Over 5 hours	127.50
Over 10 hours	335.50
24 hour rate	403.50 plus room rate
Room rate	1,177.50
Breakfast	0 (included in room rate)
Lunch	114
Dinner	195
Other	0
Drinks	26.50
Hotel to office	68
Total residual	403.50

South Sudan

All rates are in South Sudanese pounds (unless otherwise stated).

Juba, South Sudan

Subsistence Type	Rate
Over 5 hours	130.50
Over 10 hours	307.50
24 hour rate	355 plus room rate
Room rate	278 US dollars
Breakfast	0 (included in room rate)
Lunch	116.50
Dinner	163
Other	9.50
Drinks	28
Hotel to office	38
Total residual	355

Spain

All rates are in euros (unless otherwise stated).

Barcelona, Spain

Subsistence Type	Rate
Over 5 hours	28
Over 10 hours	76
24 hour rate	101.50 plus room rate
Room rate	176
Breakfast	20
Lunch	24.50
Dinner	44.50
Other	0
Drinks	7
Hotel to office	5.50
Total residual	101.50

Madrid, Spain

Subsistence Type	Rate
Over 5 hours	32
Over 10 hours	86
24 hour rate	114.50 plus room rate
Room rate	172.50
Breakfast	23
Lunch	29.50
Dinner	51.50
Other	0
Drinks	5
Hotel to office	5.50
Total residual	114.50

Sri Lanka

All rates are in Sri Lankan rupee (unless otherwise stated).

Colombo, Sri Lanka

Subsistence Type	Rate
Over 5 hours	1,474
Over 10 hours	3,444
24 hour rate	4,295 plus room rate
Room rate	123.50 US dollars
Breakfast	0 (included in room rate)
Lunch	1,271.50
Dinner	1,768
Other	253
Drinks	404.50
Hotel to office	598
Total residual	4,295

St Kitts and Nevis

All rates are in East Caribbean dollars (unless otherwise stated).

Basseterre, St Kitts and Nevis

Subsistence Type	Rate
Over 5 hours	94
Over 10 hours	187
24 hour rate	250 plus room rate
Room rate	179 US dollars
Breakfast	41
Lunch	89.50
Dinner	88.50
Other	0
Drinks	9
Hotel to office	22
Total residual	250

St Lucia

All rates are in East Caribbean dollars (unless otherwise stated).

Castries, St Lucia

Subsistence Type	Rate
Over 5 hours	52
Over 10 hours	154
24 hour rate	216.50 plus room rate
Room rate	357
Breakfast	37
Lunch	46.50
Dinner	96.50
Other	0
Drinks	11
Hotel to office	25.50
Total residual	216.50

St Vincent

All rates are in East Caribbean dollars (unless otherwise stated).

Kingstown, St Vincent

Subsistence Type	Rate
Over 5 hours	82
Over 10 hours	209.50
24 hour rate	231 plus room rate
Room rate	328.50
Breakfast	0 (included in room rate)
Lunch	75.50
Dinner	121
Other	0
Drinks	13
Hotel to office	21.50
Total residual	231

Sudan

All rates are in Sudanese pounds (unless otherwise stated).

Khartoum, Sudan

Subsistence Type	Rate
Over 5 hours	207.50
Over 10 hours	570
24 hour rate	656 plus room rate
Room rate	1,520
Breakfast	0 (included in room rate)
Lunch	185
Dinner	340.50
Other	33.50
Drinks	44.50
Hotel to office	52.50
Total residual	656

Surinam

All rates are in US dollars (unless otherwise stated).

Paramaribo, Surinam

Subsistence Type	Rate
Over 5 hours	20.50
Over 10 hours	61.50
24 hour rate	70.50 plus room rate
Room rate	137.50
Breakfast	0 (included in room rate)
Lunch	17.50
Dinner	38.50
Other	0
Drinks	5.5
Hotel to office	9
Total residual	70.50

Sweden

All rates are in Swedish krone (unless otherwise stated).

Stockholm, Sweden

Subsistence Type	Rate
Over 5 hours	379
Over 10 hours	857.50
24 hour rate	917.50 plus room rate
Room rate	1,939.50
Breakfast	0 (included in room rate)
Lunch	345
Dinner	445
Other	0
Drinks	67.50
Hotel to office	60
Total residual	917.50

Switzerland

All rates are in Swiss franc (unless otherwise stated).

Berne, Switzerland

Subsistence Type	Rate
Over 5 hours	47
Over 10 hours	109.50
24 hour rate	118 plus room rate
Room rate	184.50
Breakfast	0 (included in room rate)
Lunch	43
Dinner	59
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	118

Geneva, Switzerland

Subsistence Type	Rate
Over 5 hours	44.60
Over 10 hours	117.50
24 hour rate	155.50 plus room rate
Room rate	207.50
Breakfast	28
Lunch	40
Dinner	69
Other	0
Drinks	8.5
Hotel to office	10
Total residual	155.50

T

Taiwan

All rates are in Taiwan new dollar (unless otherwise stated).

Taipei, Taiwan

Subsistence Type	Rate
Over 5 hours	1,673
Over 10 hours	3,982
24 hour rate	4,210.50 plus room rate
Room rate	6,126
Breakfast	0 (included in room rate)
Lunch	1,402
Dinner	2,038
Other	0
Drinks	542
Hotel to office	228.50
Total residual	4,210.50

Tajikistan

All rates are in Tajikistani somoni (unless otherwise stated).

Dushanbe, Tajikistan

Subsistence Type	Rate
Over 5 hours	247
Over 10 hours	571
24 hour rate	601.50 plus room rate
Room rate	320.50 US dollars
Breakfast	0 (included in room rate)
Lunch	211.50
Dinner	289
Other	0
Drinks	70.50
Hotel to office	30.50
Total residual	601.50

Tanzania

All rates are in Tanzanian shilling (unless otherwise stated).

Dar Es Salaam, Tanzania

Subsistence Type	Rate
Over 5 hours	43,888.50
Over 10 hours	114,696.50
24 hour rate	130,163.50 plus room rate
Room rate	179 US dollars
Breakfast	0 (included in room rate)
Lunch	40,951.50
Dinner	67,871.50
Other	0
Drinks	5,873.50
Hotel to office	15,467
Total residual	130,163.50

Zanzibar, Tanzania

Subsistence Type	Rate
Over 5 hours	35,078.60
Over 10 hours	86,471.50
24 hour rate	104,040 plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	33,446.50
Dinner	49,761.50
Other	1,632
Drinks	3,263.50
Hotel to office	15,937
Total residual	104,040.50

Thailand

All rates are in Thai baht (unless otherwise stated).

Bangkok, Thailand

Subsistence Type	Rate
Over 5 hours	1,048
Over 10 hours	2,565.50
24 hour rate	2,965 plus room rate
Room rate	5,442.50
Breakfast	0 (included in room rate)
Lunch	884.50
Dinner	1,354
Other	163.50
Drinks	327
Hotel to office	236
Total residual	2,965

Tonga

All rates are in Tonga pa’anga (unless otherwise stated).

Nuku Alofa, Tonga

Subsistence Type	Rate
Over 5 hours	66.50
Over 10 hours	172.50
24 hour rate	223 plus room rate
Room rate	196.50
Breakfast	19
Lunch	61
Dinner	100.50
Other	12.50
Drinks	11
Hotel to office	19
Total residual	223

Trinidad and Tobago

All rates are in Trinidad and Tobago dollars (unless otherwise stated).

Port of Spain, Trinidad and Tobago

Subsistence Type	Rate
Over 5 hours	346
Over 10 hours	993.50
24 hour rate	1,284.50 plus room rate
Room rate	281 US dollars
Breakfast	222
Lunch	310.50
Dinner	612
Other	0
Drinks	71
Hotel to office	69
Total residual	1,284.50

Tobago, Trinidad and Tobago

Subsistence Type	Rate
Over 5 hours	279.50
Over 10 hours	754.50
24 hour rate	823.50 plus room rate
Room rate	1,304
Breakfast	0 (included in room rate)
Lunch	258
Dinner	454
Other	0
Drinks	42.50
Hotel to office	69
Total residual	823.50

Tunisia

All rates are in Tunisian dinar (unless otherwise stated).

Tunis, Tunisia

Subsistence Type	Rate
Over 5 hours	45
Over 10 hours	105.50
24 hour rate	146.50 plus room rate
Room rate	163.50
Breakfast	29.50
Lunch	38.50
Dinner	54
Other	0
Drinks	13
Hotel to office	11.50
Total residual	146.50

Turkey

All rates are in Turkish lira (unless otherwise stated).

Ankara, Turkey

Subsistence Type	Rate
Over 5 hours	93
Over 10 hours	223.50
24 hour rate	239.50 plus room rate
Room rate	160 euros
Breakfast	0 (included in room rate)
Lunch	79.50
Dinner	117.50
Other	0
Drinks	26.50
Hotel to office	16
Total residual	239.50

Istanbul, Turkey

Subsistence Type	Rate
Over 5 hours	74
Over 10 hours	173.50
24 hour rate	188 plus room rate
Room rate	136 euros
Breakfast	0 (included in room rate)
Lunch	60.50
Dinner	86.50
Other	0
Drinks	26.50
Hotel to office	14.50
Total residual	188

Izmir, Turkey

Subsistence Type	Rate
Over 5 hours	75
Over 10 hours	178
24 hour rate	194 plus room rate
Room rate	198 euros
Breakfast	0 (included in room rate)
Lunch	67.50
Dinner	95.50
Other	0
Drinks	15
Hotel to office	16
Total residual	194

Turkmenistan

All rates are in Turkmenistan manat (unless otherwise stated).

Ashgabat, Turkmenistan

Subsistence Type	Rate
Over 5 hours	45
Over 10 hours	117.50
24 hour rate	143 plus room rate
Room rate	72.50 US dollars
Breakfast	0 (included in room rate)
Lunch	40
Dinner	67.50
Other	4
Drinks	10
Hotel to office	21.50
Total residual	143

Turks and Caicos Islands

All rates are in US dollars (unless otherwise stated).

Grand Turk, Turks and Caicos Islands

Subsistence Type	Rate
Over 5 hours	27.50
Over 10 hours	74.50
24 hour rate	101 plus room rate
Room rate	166.50
Breakfast	13
Lunch	25.50
Dinner	45
Other	4.50
Drinks	4
Hotel to office	9
Total residual	101

Providenciales, Turks and Caicos Islands

Subsistence Type	Rate
Over 5 hours	35.50
Over 10 hours	87
24 hour rate	121.50 plus room rate
Room rate	206
Breakfast	20
Lunch	30.50
Dinner	46.50
Other	5.50
Drinks	10
Hotel to office	9
Total residual	121.50

U

Uganda

All rates are US dollars (unless otherwise stated).

Kampala, Uganda

Subsistence Type	Rate
Over 5 hours	13.50
Over 10 hours	32
24 hour rate	41.50 plus room rate
Room rate	130.50
Breakfast	0 (included in room rate)
Lunch	11.50
Dinner	17
Other	1
Drinks	3.50
Hotel to office	8.50
Total residual	41.50

Ukraine

All rates are in Ukrainian hryvnia (unless otherwise stated).

Kyiv, Ukraine

Subsistence Type	Rate
Over 5 hours	204.50
Over 10 hours	459.50
24 hour rate	554.50 plus room rate
Room rate	219 euros
Breakfast	0 (included in room rate)
Lunch	180.50
Dinner	231
Other	37
Drinks	48
Hotel to office	58
Total residual	554.50

United Arab Emirates

All rates are in United Arab Emirates dirham (unelss otherwise stated).

Abu Dhabi, United Arab Emirates

Subsistence Type	Rate
Over 5 hours	98
Over 10 hours	242.50
24 hour rate	373.50 plus room rate
Room rate	637
Breakfast	85.50
Lunch	82
Dinner	128.50
Other	15
Drinks	32
Hotel to office	30.50
Total residual	373.50

Dubai, United Arab Emirates

Subsistence Type	Rate
Over 5 hours	161
Over 10 hours	432
24 hour rate	614.50 plus room rate
Room rate	949.50
Breakfast	127
Lunch	139.50
Dinner	250
Other	23.50
Drinks	42.50
Hotel to office	32
Total residual	614.50

United States of America

All rates are in US dollars (unless otherwise stated).

Atlanta, United States of America

Subsistence Type	Rate
Over 5 hours	30.50
Over 10 hours	75
24 hour rate	98.50 plus room rate
Room rate	127
Breakfast	15
Lunch	27.50
Dinner	42
Other	0
Drinks	5.50
Hotel to office	8.50
Total residual	98.50

Boston, United States of America

Subsistence Type	Rate
Over 5 hours	32
Over 10 hours	76.50
24 hour rate	97.50 plus room rate
Room rate	239
Breakfast	13
Lunch	29
Dinner	41.50
Other	0
Drinks	6
Hotel to office	8
Total residual	97.50

Chicago, United States of America

Subsistence Type	Rate
Over 5 hours	34.50
Over 10 hours	84
24 hour rate	112.50 plus room rate
Room rate	198
Breakfast	21
Lunch	30
Dinner	45
Other	0
Drinks	9
Hotel to office	7.50
Total residual	112.50

Houston, United States of America

Subsistence Type	Rate
Over 5 hours	24
Over 10 hours	66.50
24 hour rate	88 plus room rate
Room rate	113.50
Breakfast	14
Lunch	21
Dinner	40
Other	0
Drinks	5.5
Hotel to office	7.50
Total residual	88

Los Angeles, United States of America

Subsistence Type	Rate
Over 5 hours	28.50
Over 10 hours	72
24 hour rate	93 plus room rate
Room rate	193
Breakfast	12.50
Lunch	24.50
Dinner	40
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	93

Miami, United States of America

Subsistence Type	Rate
Over 5 hours	28
Over 10 hours	75.50
24 hour rate	98.50 plus room rate
Room rate	221.50
Breakfast	14.50
Lunch	24.50
Dinner	44.50
Other	0
Drinks	6.50
Hotel to office	8.50
Total residual	98.50

New York, United States of America

Subsistence Type	Rate
Over 5 hours	31
Over 10 hours	76.50
24 hour rate	102.50 plus room rate
Room rate	216
Breakfast	18
Lunch	27
Dinner	42
Other	0
Drinks	7.50
Hotel to office	8
Total residual	102.50

San Francisco, United States of America

Subsistence Type	Rate
Over 5 hours	21
Over 10 hours	71.50
24 hour rate	99.50 plus room rate
Room rate	190.50
Breakfast	20.50
Lunch	16.50
Dinner	46.50
Other	0
Drinks	8.50
Hotel to office	7.50
Total residual	99.50

Seattle, United States of America

Subsistence Type	Rate
Over 5 hours	24.50
Over 10 hours	62
24 hour rate	81 plus room rate
Room rate	184
Breakfast	12.50
Lunch	21.50
Dinner	35
Other	0
Drinks	5.50
Hotel to office	6.50
Total residual	81

Washington, United States of America

Subsistence Type	Rate
Over 5 hours	30.50
Over 10 hours	70.50
24 hour rate	91.50 plus room rate
Room rate	177
Breakfast	13.50
Lunch	27
Dinner	37
Other	0
Drinks	6.50
Hotel to office	7.50
Total residual	91.50

Uruguay

All rates are in US dollars (unless otherwise stated).

Montevideo, Uruguay

Subsistence Type	Rate
Over 5 hours	46
Over 10 hours	111.50
24 hour rate	120.50 plus room rate
Room rate	143.50
Breakfast	0 (included in room rate)
Lunch	40.50
Dinner	60
Other	0
Drinks	11
Hotel to office	9
Total residual	120.50

Uzbekistan

All rates are in US dollars (unless otherwise stated).

Tashkent, Uzbekistan

Subsistence Type	Rate
Over 5 hours	32
Over 10 hours	73
24 hour rate	79.50 plus room rate
Room rate	100.50
Breakfast	0 (included in room rate)
Lunch	27.50
Dinner	36.50
Other	0
Drinks	9
Hotel to office	6.50
Total residual	79.50

Countries V to Z

V

Vanuatu

All rates are in Vanuatu vatu (unless otherwise stated).

Port Vila, Vanuatu

Subsistence Type	Rate
Over 5 hours	4,592.50
Over 10 hours	11,111.50
24 hour rate	14,228.50 plus room rate
Room rate	16,056.50
Breakfast	1,606
Lunch	4,271
Dinner	6,198
Other	749.50
Drinks	642.50
Hotel to office	761.50
Total residual	14,228.50

Venezuela

All rates are in Venezuelan bolivar (unless otherwise stated).

Caracas, Venezuela

Subsistence Type	Rate
Over 5 hours	482.50
Over 10 hours	1,106.50
24 hour rate	1,247 plus room rate
Room rate	3,567
Breakfast	0 (included in room rate)
Lunch	443.50
Dinner	585
Other	88
Drinks	78
Hotel to office	52.50
Total residual	1,247

Valencia, Venezuela

Subsistence Type	Rate
Over 5 hours	423.50
Over 10 hours	1,013
24 hour rate	1,438 plus room rate
Room rate	1,785
Breakfast	285.50
Lunch	385
Dinner	551.50
Other	71.50
Drinks	76.50
Hotel to office	68
Total residual	1,438

Vietnam

All rates are in US dollars (unless otherwise stated).

Hanoi, Vietnam

Subsistence Type	Rate
Over 5 hours	18
Over 10 hours	74
24 hour rate	85.50 plus room rate
Room rate	154.50
Breakfast	0 (included in room rate)
Lunch	12.50
Dinner	51
Other	4
Drinks	10.50
Hotel to office	7.50
Total residual	85.50

Ho Chi Minh City, Vietnam

Subsistence Type	Rate
Over 5 hours	41.50
Over 10 hours	88
24 hour rate	97 plus room rate
Room rate	134
Breakfast	0 (included in room rate)
Lunch	37.50
Dinner	42.50
Other	0
Drinks	8
Hotel to office	9
Total residual	97

W, X Y and Z

Yemen

All rates are in US dollars (unless otherwise stated).

Sana’a, Yemen

Subsistence Type	Rate
Over 5 hours	22.50
Over 10 hours	53.50
24 hour rate	65.50 plus room rate
Room rate	160.50
Breakfast	0 (included in room rate)
Lunch	20
Dinner	28.50
Other	3
Drinks	5
Hotel to office	9
Total residual	65.50

Zambia

All rates are in Zambian kwacha (unless otherwise stated).

Lusaka, Zambia

Subsistence Type	Rate
Over 5 hours	144.50
Over 10 hours	321
24 hour rate	384 plus room rate
Room rate	927
Breakfast	0 (included in room rate)
Lunch	126.50
Dinner	159
Other	18
Drinks	35.50
Hotel to office	45
Total residual	384

Zimbabwe

All rates are in US dollars (unless otherwise stated).

Harare, Zimbabwe

Subsistence Type	Rate
Over 5 hours	31.50
Over 10 hours	68.50
24 hour rate	92.50 plus room rate
Room rate	187
Breakfast	17
Lunch	28
Dinner	33.50
Other	0
Drinks	7
Hotel to office	7
Total residual	92.50

Last changed 2024-05-14

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Domestic travel

Overseas travel

Overseas travel: list of per diem rates

A

Afghanistan

Kabul, Afghanistan

Albania

Tirana, Albania

Algeria

Algiers, Algeria

Angola

Luanda, Angola

Anguilla

Anguilla, Anguilla

Antigua and Barbuda

St John’s, Antigua and Barbuda

Argentina

Buenos Aires, Argentina

Armenia

Yerevan, Armenia

Australia

Adelaide, Australia

Brisbane, Australia

Canberra, Australia

Darwin, Australia

Hobart, Australia

Melbourne, Australia

Perth, Australia

Sydney, Australia

Austria

Vienna, Austria (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg and Innsbruck)

Azerbaijan

Baku, Azerbaijan

Bahrain

Bahrain, Bahrain

Bangladesh

Dhaka, Bangladesh

Barbados

Bridgetown, Barbados

Belarus

Minsk, Belarus

Belgium

Brussels, Belgium

Belize

Belize City, Belize

Belmopan, Belize

Bermuda

Hamilton, Bermuda

Bolivia

La Paz, Bolivia

Cochabamba, Bolivia

Santa Cruz, Bolivia

Bosnia-Herzegovina

Sarajevo, Bosnia-Herzegovina

Botswana

Gaborone, Botswana

Brazil

Brasilia, Brazil

Rio de Janeiro, Brazil

Sao Paulo, Brazil

British Virgin Islands

Tortola, British Virgin Island

Brunei

Bandar Seri Begawan, Brunei

Bulgaria

Sofia, Bulgaria

Burundi

Bujumbura, Burundi

C

Cambodia

Phnom Penh, Cambodia

Cameroon

Douala, Cameroon

Yaounde, Cameroon

Canada

Calgary, Alberta, Canada

Edmonton, Alberta, Canada

Halifax, Nova Scotia, Canada

Montreal, Qubec, Canada