UK Per Diem Rates 2026 | HMRC Compliance Guide

His Majesty’s Revenue and Customs, more commonly known as HMRC, is the government agency tasked to set up taxation limits including business travel allowances. These allowances help businesses set up tax-free travel and subsistence rates for employees travelling for business.

This article will help businesses understand the rates for per diem, meals, accommodation, and other travel expenses that can be claimed by employees tax-free. Let’s take a look at some of the basic things that clarify the criteria required to qualify for and apply for tax-free travel expense claims.

What is considered business travel as per HMRC?

Business travel, for the purpose of tax relief, refers to:

1. Travel carried out “on the job” as against “to the job”

For example, John heads operations for a maintenance and repair firm with offices in Manchester, Liverpool, and Birmingham. All his travel expenses between the offices across the three regions will be tax-free, as they’re undertaken for work. However, his travel from his home to the office will not be covered.

2. Where travel is integral to the performance of duties

For example, the electricians and repair crew that travel to multiple client addresses for John’s firm can claim all their travel costs as their expenses, including travel from their home to the first client, are integral to the performance of their duties.

Commutes between home and permanent workplaces, or errands run between business travel for personal work are termed as “ordinary commute” or “private travel” and are NOT qualified for tax relief.

What are travel expenses?

As per HMRC, “The term ’travel expenses’ includes the actual costs of travel together with any subsistence expenditure and other associated costs that are incurred in making the journey.”

Two ways to avail tax relief

Tax relief is available to employees in two ways.

By exemption: Certain payments and benefits are exempt from tax such as Mileage Allowance Payments (MAPs) for employees using their own vehicles as per HMRC rates. These non-taxable benefits need not be reported or applied for tax relief by the company and the employees. This tax relief is categorised as “exempt.”

By deduction: Certain benefits and payments that HMRC allows for tax relief must be reported, but can be deducted from the income of the employees. Whether it is the organisation that deducts before they credit the income to the employees or the employees availing tax reliefs for expenses incurred by them for the purpose of their businesses, these are categorised as “deducted.”

What is a national insurance contribution? How do you work out national insurance contributions for travel allowances?

Besides tax, HMRC also defines the national insurance contributions that employees and employers must pay to the government based on their income. A national insurance contribution, also known as NIC, fund benefits offered by the government such as pension plans, maternity allowance, unemployment allowance, statutory sick pay (SSP), and more.

For travel allowances, HMRC levies the contributions as thus:

Actual travel allowances such as tickets, hotel bills, and cab fares reimbursed by the employer are exempt from NIC.
MAPs, specified rates by HMRC, are exempt from NIC. Although, any excess amount paid by the employer is counted as earnings and will be subject to taxes as well as NIC.
HMRC-approved per diem rates, as mentioned in this article, that are paid to employees for their travel expenses are exempt from taxes and NIC.
Flat rates set by the employers, instead of the options above, are subject to NIC deductions on the entire amount.

When does the allowance become taxable?

Scenario	Reason for taxability
Paid above HMRC-approved rates	Excess over the benchmark rate counts as earnings making it subject to income tax and NICs.
Flat or general allowances without evidence of travel or expenses	These are not based on actual costs and are treated as taxable earnings.
Travel is not business-related (e.g., commuting to your normal workplace)	Personal travel expenses are taxable in nature.
Employer does not keep proper records or approvals	Expenses, sometimes submitted without validating documents and proof, can be challenged by HMRC as “not actually incurred” and treated as taxable income.

Per diem allowances for travel within UK

Type of expense	HMRC benchmark rate (UK travel)	Conditions for exemption (no tax/NICs)
Breakfast Rate	£5.00	Must leave home before 6:00 AM and incur meal costs.
One Meal (5+ hrs)	£5.00	Absence from home/work for 5+ continuous hours.
Two Meals (10+ hrs)	£10.00	Absence from home/work for 10+ continuous hours.
Three Meals (15+ hrs)	£25.00	Absence for 15+ hours and travel ongoing after 8:00 PM.
Late Evening Meal	£10.00	Travel ongoing after 8:00 PM (additional to 5 or 10-hour rates).

Per diem allowances for travel outside UK

Per diem allowances for travel outside UK

COUNTRIES A TO C

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	53.00, plus room rate
Room rate	72.50
Breakfast	0 (included in room rate)
Lunch	16.00
Dinner	18.50
Other	2.50
Drinks	7.00
Hotel to office	9.00
Total residual	53.00

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	8,919.00, plus room rate
Room rate	120.50 euros
Breakfast	0 (included in room rate)
Lunch	2,925.00
Dinner	4,152.50
Other	573.50
Drinks	459.00
Hotel to office	809.00
Total residual	8,919.00

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	9,973.00, plus room rate
Room rate	23,383.50
Breakfast	1,804.00
Lunch	2,383.50
Dinner	4,638.50
Other	0
Drinks	515.50
Hotel to office	631.50
Total residual	9,973.00

Angola

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

Luanda, Angola

Subsistence type	Rate
Over 5 hours	6,381.50
Over 10 hours	17,002.00
24 hour rate	18,761.50, plus room rate
Room rate	417.00 US dollars
Breakfast	0 (included in room rate)
Lunch	5,582.50
Dinner	9,822.00
Other	935.00
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	39.00
Over 10 hours	122.00
24 hour rate	150.50, plus room rate
Room rate	235.50
Breakfast	15.50
Lunch	31.00
Dinner	75.50
Other	4.00
Drinks	15.50
Hotel to office	9.00
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	317.00
24 hour rate	392.50, plus room rate
Room rate	200 US dollars
Breakfast	52.00 (included in room rate)
Lunch	102.50
Dinner	192.50
Other	0
Drinks	22.00
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	147.00
Over 10 hours	346.50
24 hour rate	391.00, plus room rate
Room rate	215.50 US dollars
Breakfast	0 (included in room rate)
Lunch	131.50
Dinner	184.50
Other	0
Drinks	30.50
Hotel to office	44.50
Total residual	391.00

Armenia

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

Yerevan, Armenia

Subsistence type	Rate
Over 5 hours	11,649.50
Over 10 hours	27,383.00
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	1,607.00
Drinks	2,678.00
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	57.00
Over 10 hours	133.00
24 hour rate	176.00, plus room rate
Room rate	262.50
Breakfast	33.50
Lunch	51.00
Dinner	70.50
Other	0
Drinks	11.50
Hotel to office	9.50
Total residual	176.00

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	291.00
Breakfast	18.50
Lunch	44.00
Dinner	73.50
Other	0
Drinks	11.00
Hotel to office	9.50
Total residual	156.50

Canberra, Australia

Subsistence type	Rate
Over 5 hours	55.00
Over 10 hours	132.50
24 hour rate	164.50, plus room rate
Room rate	238.50
Breakfast	22.00
Lunch	50.00
Dinner	73.00
Other	0
Drinks	9.50
Hotel to office	10.00
Total residual	164.50

Darwin, Australia

Subsistence type	Rate
Over 5 hours	45.50
Over 10 hours	118.00
24 hour rate	157.50, plus room rate
Room rate	230.00
Breakfast	30.00 (included in room rate)
Lunch	40.50
Dinner	68.00
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	172.00, plus room rate
Room rate	251.00
Breakfast	26.00
Lunch	48.50
Dinner	78.50
Other	0
Drinks	9.50
Hotel to office	9.50
Total residual	172.00

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	46.00
Lunch	71.00
Dinner	97.00
Other	0
Drinks	13.00
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	191.00, plus room rate
Room rate	245.00
Breakfast	40.00
Lunch	43.00
Dinner	88.00
Other	0
Drinks	10.50
Hotel to office	9.50
Total residual	191.00

Sydney, Australia

Subsistence type	Rate
Over 5 hours	57.50
Over 10 hours	147.50
24 hour rate	195.00, plus room rate
Room rate	227.00
Breakfast	38.00
Lunch	51.50
Dinner	84.50
Other	0
Drinks	11.50
Hotel to office	9.50
Total residual	195.00

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	33.00
Over 10 hours	84.00
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	9.00
Hotel to office	5.50
Total residual	89.50

Azerbaijan

All rates in Azerbaijani manat (unless otherwise stated).

Baku, Azerbaijan

Subsistence type	Rate
Over 5 hours	31.00
Over 10 hours	71.00
24 hour rate	85.50, plus room rate
Room rate	195.00
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	34.00
Other	6.00
Drinks	12.50
Hotel to office	8.50
Total residual	85.50

Bahrain

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

Bahrain, Bahrain

Subsistence type	Rate
Over 5 hours	17.00
Over 10 hours	40.50
24 hour rate	56.50, plus room rate
Room rate	115.50
Breakfast	13.00
Lunch	14.50
Dinner	21.50
Other	0
Drinks	4.50
Hotel to office	3.00
Total residual	56.50

Bangladesh

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

Dhaka, Bangladesh

Subsistence type	Rate
Over 5 hours	1,132.00
Over 10 hours	2,962.50
24 hour rate	3,753.50, plus room rate
Room rate	139.00 US dollars
Breakfast	0 (included in room rate)
Lunch	968.50
Dinner	1,667.50
Other	0
Drinks	326.50
Hotel to office	791.00
Total residual	3,753.50

Barbados

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

Bridgetown, Barbados

Subsistence type	Rate
Over 5 hours	58.00
Over 10 hours	179.00
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	13.00
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	23.50
Over 10 hours	63.00
24 hour rate	79.50, plus room rate
Room rate	160.50
Breakfast	0 (included in room rate)
Lunch	21.00
Dinner	37.00
Other	7.50
Drinks	5.00
Hotel to office	9.00
Total residual	79.50

Belgium

All rates are in euros (unless otherwise stated).

Brussels, Belgium

Subsistence type	Rate
Over 5 hours	27.00
Over 10 hours	71.00
24 hour rate	76.00, plus room rate
Room rate	165.50
Breakfast	0 (included in room rate)
Lunch	23.00
Dinner	40.00
Other	0
Drinks	8.00
Hotel to office	5.00
Total residual	76.00

Belize

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

Belize City, Belize

Subsistence type	Rate
Over 5 hours	41.50
Over 10 hours	125.00
24 hour rate	167.00, plus room rate
Room rate	141.00 US dollars
Breakfast	24.50
Lunch	37.50
Dinner	80.00
Other	0
Drinks	7.50
Hotel to office	17.50
Total residual	167.00

Belmopan, Belize

Subsistence type	Rate
Over 5 hours	20.50
Over 10 hours	54.50
24 hour rate	85.00, plus room rate
Room rate	150.50
Breakfast	13.00
Lunch	19.00
Dinner	33.00
Other	0
Drinks	2.50
Hotel to office	17.50
Total residual	85.00

Bermuda

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

Hamilton, Bermuda

Subsistence type	Rate
Over 5 hours	41.50
Over 10 hours	113.00
24 hour rate	121.50, plus room rate
Room rate	356.50
Breakfast	0 (included in room rate)
Lunch	35.00
Dinner	65.00
Other	0
Drinks	13.00
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	259.00
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	26.00
Hotel to office	73.00
Total residual	355.50

Cochabamba, Bolivia

Subsistence type	Rate
Over 5 hours	77.00
Over 10 hours	190.00
24 hour rate	272.50, plus room rate
Room rate	56.00 US dollars
Breakfast	0 (included in room rate)
Lunch	70.50
Dinner	106.50
Other	9.50
Drinks	13.00
Hotel to office	73.00
Total residual	272.50

Santa Cruz, Bolivia

Subsistence type	Rate
Over 5 hours	15.00 US dollars
Over 10 hours	39.00 US dollars
24 hour rate	51.50 US dollars, plus room rate
Room rate	96.00 US dollars
Breakfast	0 (included in room rate)
Lunch	13.00 US dollars
Dinner	22.00 US dollars
Other	3.50 US dollars
Drinks	4.00 US dollars
Hotel to office	9.00 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	66.00
24 hour rate	75.50, plus room rate
Room rate	177.00
Breakfast	0 (included in room rate)
Lunch	25.00
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	853.00
Breakfast	0 (included in room rate)
Lunch	196.50
Dinner	273.00
Other	0
Drinks	34.00
Hotel to office	68.00
Total residual	571.50

Brazil

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

Brasilia, Brazil

Subsistence type	Rate
Over 5 hours	61.00
Over 10 hours	155.00
24 hour rate	177.50, plus room rate
Room rate	442.50
Breakfast	0 (included in room rate)
Lunch	55.00
Dinner	88.00
Other	4.50
Drinks	12.00
Hotel to office	18.00
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	272.00
24 hour rate	300.50, plus room rate
Room rate	453.00
Breakfast	0 (included in room rate)
Lunch	95.50
Dinner	164.50
Other	7.50
Drinks	12.00
Hotel to office	21.00
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	80.00
24 hour rate	104.50, plus room rate
Room rate	157.50
Breakfast	15.50
Lunch	26.50
Dinner	49.50
Other	0
Drinks	4.00
Hotel to office	9.00
Total residual	104.50

Brunei

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

Bandar Seri Begawan, Brunei

Subsistence type	Rate
Over 5 hours	37.00
Over 10 hours	121.50
24 hour rate	134.50, plus room rate
Room rate	203.00
Breakfast	0 (included in room rate)
Lunch	31.00
Dinner	79.00
Other	0
Drinks	11.50
Hotel to office	13.00
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	154.00 euros
Breakfast	0 (included in room rate)
Lunch	38.00
Dinner	51.50
Other	0
Drinks	9.00
Hotel to office	10.00
Total residual	108.50

Burundi

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

Bujumbura, Burundi

Subsistence type	Rate
Over 5 hours	23,893.00
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	3,854.00
Drinks	4,624.50
Hotel to office	11,906.50
Total residual	80,502.00

Cambodia

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

Phnom Penh, Cambodia

Subsistence type	Rate
Over 5 hours	31.50
Over 10 hours	74.00
24 hour rate	87.00, plus room rate
Room rate	102.00
Breakfast	0 (included in room rate)
Lunch	27.00
Dinner	38.50
Other	6.50
Drinks	8.50
Hotel to office	6.50
Total residual	87.00

Cameroon

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

Douala, Cameroon

Subsistence type	Rate
Over 5 hours	19,210.00
Over 10 hours	51,269.50
24 hour rate	69,805.50, plus room rate
Room rate	88,871.00
Breakfast	12,055.50
Lunch	16,692.50
Dinner	29,542.00
Other	2,777.50
Drinks	5,035.00
Hotel to office	3,703.00
Total residual	69,805.50

Yaounde, Cameroon

Subsistence type	Rate
Over 5 hours	16,653.00
Over 10 hours	38,759.50
24 hour rate	56,349.00, plus room rate
Room rate	100,679.50
Breakfast	11,664.50
Lunch	14,653.00
Dinner	20,107.00
Other	2,222.00
Drinks	3,999.50
Hotel to office	3,703.00
Total residual	56,349.00

Canada

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

Calgary, Alberta, Canada

Subsistence type	Rate
Over 5 hours	61.50
Over 10 hours	142.00
24 hour rate	179.50, plus room rate
Room rate	156.00
Breakfast	27.50
Lunch	56.50
Dinner	75.50
Other	0
Drinks	10.00
Hotel to office	10.00
Total residual	179.50

Edmonton, Alberta, Canada

Subsistence type	Rate
Over 5 hours	28.50
Over 10 hours	72.50
24 hour rate	99.50, plus room rate
Room rate	132.50
Breakfast	16.50 (included in room rate)
Lunch	25.00
Dinner	41.00
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	98.00
24 hour rate	123.00, plus room rate
Room rate	175.50
Breakfast	16.50
Lunch	32.50
Dinner	58.00
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	123.00

Montreal, Qubec, Canada

Subsistence type	Rate
Over 5 hours	47.00
Over 10 hours	119.00
24 hour rate	156.50, plus room rate
Room rate	223.50
Breakfast	27.50
Lunch	42.00
Dinner	67.00
Other	0
Drinks	10.00
Hotel to office	10.00
Total residual	156.50

Ottawa, Ontario, Canada

Subsistence type	Rate
Over 5 hours	47.00
Over 10 hours	124.00
24 hour rate	156.50, plus room rate
Room rate	212.00
Breakfast	24.00
Lunch	42.50
Dinner	72.50
Other	0
Drinks	9.00
Hotel to office	8.50
Total residual	156.50

Quebec City, Quebec, Canada

Subsistence type	Rate
Over 5 hours	53.50
Over 10 hours	127.00
24 hour rate	164.50, plus room rate
Room rate	254.50
Breakfast	27.50
Lunch	48.50
Dinner	68.50
Other	0
Drinks	10.00
Hotel to office	10.00
Total residual	164.50

Regina, Saskatchewan, Canada

Subsistence type	Rate
Over 5 hours	39.50
Over 10 hours	98.50
24 hour rate	107.00, plus room rate
Room rate	159.50
Breakfast	0 (included in room rate)
Lunch	35.50
Dinner	55.00
Other	0
Drinks	8.00
Hotel to office	8.50
Total residual	107.00

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	226.00
Breakfast	18.50
Lunch	33.00
Dinner	51.00
Other	0
Drinks	6.50
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	117.00
24 hour rate	148.50 plus room rate
Room rate	186.00
Breakfast	23.00
Lunch	43.00
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	46.00
Over 10 hours	118.00
24 hour rate	151.50, plus room rate
Room rate	181.00
Breakfast	24.00
Lunch	41.50
Dinner	67.50
Other	0
Drinks	9.00
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	224.00
Breakfast	20.00
Lunch	33.50
Dinner	41.00
Other	0
Drinks	10.00
Hotel to office	10.00
Total residual	114.50

Victoria, British Columbia, Canada

Subsistence type	Rate
Over 5 hours	39.50
Over 10 hours	94.00
24 hour rate	126.00, plus room rate
Room rate	195.50
Breakfast	22.00
Lunch	35.50
Dinner	51.00
Other	0
Drinks	7.50
Hotel to office	10.00
Total residual	126.00

Winnipeg, Manitoba, Canada

Subsistence type	Rate
Over 5 hours	49.50
Over 10 hours	124.00
24 hour rate	160.00, plus room rate
Room rate	191.00
Breakfast	27.50
Lunch	45.00
Dinner	70.00
Other	0
Drinks	9.00
Hotel to office	8.50
Total residual	160.00

Yellowknife, NW Territories, Canada

Subsistence type	Rate
Over 5 hours	34.50
Over 10 hours	86.00
24 hour rate	108.50, plus room rate
Room rate	148.50
Breakfast	14.00
Lunch	31.00
Dinner	48.00
Other	0
Drinks	7.00
Hotel to office	8.50
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	211.00 US dollars
Breakfast	20.00
Lunch	30.50
Dinner	56.00
Other	0
Drinks	6.00
Hotel to office	6.00
Total residual	118.50

Chile

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

Santiago, Chile

Subsistence type	Rate
Over 5 hours	16,626.00
Over 10 hours	41,395.50
24 hour rate	45,497.00, plus room rate
Room rate	156.00 US dollars
Breakfast	0 (included in room rate)
Lunch	15,042.50
Dinner	23,186.00
Other	0
Drinks	3,167.00
Hotel to office	4,101.50
Total residual	45,497.00

China

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

Beijing, China

Subsistence type	Rate
Over 5 hours	232.00
Over 10 hours	563.00
24 hour rate	605.50, plus room rate
Room rate	1344.50
Breakfast	0 (included in room rate)
Lunch	205.00
Dinner	304.00
Other	0
Drinks	54.00
Hotel to office	42.50
Total residual	605.50

Chongqing, China

Subsistence type	Rate
Over 5 hours	232.00
Over 10 hours	563.00
24 hour rate	605.50, plus room rate
Room rate	582.50
Breakfast	0 (included in room rate)
Lunch	205.00
Dinner	304.00
Other	0
Drinks	54.00
Hotel to office	42.50
Total residual	605.50

Guangzhou, China

Subsistence type	Rate
Over 5 hours	232.00
Over 10 hours	563.00
24 hour rate	605.50, plus room rate
Room rate	818.50
Breakfast	0 (included in room rate)
Lunch	205.00
Dinner	304.00
Other	0
Drinks	54.00
Hotel to office	42.50
Total residual	605.50

Shanghai, China

Subsistence type	Rate
Over 5 hours	232.00
Over 10 hours	563.00
24 hour rate	605.50, plus room rate
Room rate	1,328.50
Breakfast	0 (included in room rate)
Lunch	205.00
Dinner	304.00
Other	0
Drinks	54.00
Hotel to office	42.50
Total residual	605.50

Colombia

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

Bogota, Colombia

Subsistence type	Rate
Over 5 hours	49,827.00
Over 10 hours	118,240.50
24 hour rate	140,054.00, plus room rate
Room rate	412,244.00
Breakfast	0 (included in room rate)
Lunch	45,537.50
Dinner	64,124.50
Other	5,505.00
Drinks	8,578.50
Hotel to office	16,308.50
Total residual	140,054.00

Cali, Colombia

Subsistence type	Rate
Over 5 hours	55,045.50
Over 10 hours	140,116.00
24 hour rate	161,005.50, plus room rate
Room rate	288,446.00
Breakfast	0 (included in room rate)
Lunch	51,471.00
Dinner	81,496.00
Other	5,004.50
Drinks	7,149.00
Hotel to office	15,885.00
Total residual	161,005.50

Cartagena, Colombia

Subsistence type	Rate
Over 5 hours	69,899.00
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	63,658.00
Dinner	106,096.50
Other	7,489.50
Drinks	12,482.00
Hotel to office	16,308.50
Total residual	206,034.50

Medellin, Colombia

Subsistence type	Rate
Over 5 hours	43,812.00
Over 10 hours	110,216.00
24 hour rate	132,641.00, plus room rate
Room rate	280,276.00
Breakfast	0 (included in room rate)
Lunch	41,440.00
Dinner	64,032.50
Other	6,116.50
Drinks	4,743.50
Hotel to office	16,308.50
Total residual	132,641.00

Congo, Democratic Republic

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

Kinshasa, Democratic Republic of Congo

Subsistence type	Rate
Over 5 hours	36.00
Over 10 hours	89.50
24 hour rate	107.00, plus room rate
Room rate	208.50
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	49.00
Other	8.00
Drinks	9.00
Hotel to office	9.50
Total residual	107.00

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	119.00
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	5.00
Drinks	10.00
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	31.00
Over 10 hours	74.00
24 hour rate	88.50, plus room rate
Room rate	149.50
Breakfast	0 (included in room rate)
Lunch	28.00
Dinner	40.00
Other	5.50
Drinks	6.00
Hotel to office	9.00
Total residual	88.50

Croatia

All rates are in Croatian kuna (unless otherwise stated).

Dubrovnik, Croatia

Subsistence type	Rate
Over 5 hours	241.00
Over 10 hours	515.00
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	31.00
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	371.00, 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	371.00

Zagreb, Croatia

Subsistence type	Rate
Over 5 hours	171.00
Over 10 hours	404.00
24 hour rate	441.50, plus room rate
Room rate	1,020.00
Breakfast	0 (included in room rate)
Lunch	151.00
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	18.00
Over 10 hours	55.50
24 hour rate	65.00, 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	7.00
Total residual	65.00

Cyprus

All rates are in euros (unless otherwise stated).

Nicosia, Cyprus

Subsistence type	Rate
Over 5 hours	37.00
Over 10 hours	88.00
24 hour rate	94.00, plus room rate
Room rate	108.00
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	46.00
Other	0
Drinks	10.50
Hotel to office	6.00
Total residual	94.00

Czech Republic

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

Prague, Czech Republic

Subsistence type	Rate
Over 5 hours	455.00
Over 10 hours	1,153.50
24 hour rate	1,296.50, plus room rate
Room rate	126.00 euros
Breakfast	0 (included in room rate)
Lunch	390.00
Dinner	633.50
Other	0
Drinks	130.00
Hotel to office	143.00
Total residual	1,296.50

COUNTRIES D TO F

Denmark

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

Copenhagen, Denmark

Subsistence type	Rate
Over 5 hours	235.00
Over 10 hours	683.00
24 hour rate	895.50, plus room rate
Room rate	1,200.00
Breakfast	164.00
Lunch	213.00
Dinner	426.00
Other	0
Drinks	44.00
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	10,218.00
24 hour rate	11,753.00, 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	832.00
Hotel to office	1,535.00
Total residual	11,753.00

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	185.00, 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	185.00

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	2,846.00, plus room rate
Room rate	140.50 US dollars
Breakfast	0 (included in room rate)
Lunch	975.50
Dinner	1,281.00
Other	106.50
Drinks	146.00
Hotel to office	337.00
Total residual	2,846.00

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	75.00, plus room rate
Room rate	140.00
Breakfast	0 (included in room rate)
Lunch	22.00
Dinner	36.50
Other	4.00
Drinks	5.00
Hotel to office	7.50
Total residual	75.00

Quito, Ecuador

Subsistence type	Rate
Over 5 hours	29.00
Over 10 hours	67.50
24 hour rate	105.00, plus room rate
Room rate	163.00
Breakfast	25.50
Lunch	26.00
Dinner	35.50
Other	4.50
Drinks	6.00
Hotel to office	7.50
Total residual	105.00

Egypt

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

Alexandria, Egypt

Subsistence type	Rate
Over 5 hours	154.00
Over 10 hours	370.50
24 hour rate	445.00, plus room rate
Room rate	1,118.00
Breakfast	0 (included in room rate)
Lunch	138.00
Dinner	201.00
Other	0
Drinks	31.50
Hotel to office	74.50
Total residual	445.00

Cairo, Egypt

Subsistence type	Rate
Over 5 hours	279.00
Over 10 hours	702.00
24 hour rate	761.00, plus room rate
Room rate	181.50 US dollars
Breakfast	0 (included in room rate)
Lunch	247.00
Dinner	391.50
Other	0
Drinks	63.50
Hotel to office	59.00
Total residual	761.00

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	72.00, plus room rate
Room rate	136.50
Breakfast	0 (included in room rate)
Lunch	20.00
Dinner	34.50
Other	5.00
Drinks	5.00
Hotel to office	7.50
Total residual	72.00

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	100,391.00, plus room rate
Room rate	210,274.50
Breakfast	18,993.00
Lunch	23,741.00
Dinner	41,377.00
Other	6,105.00
Drinks	5,426.50
Hotel to office	4,748.50
Total residual	100,391.00

Eritrea

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

Asmara, Eritrea

Subsistence type	Rate
Over 5 hours	363.00
Over 10 hours	1,084.00
24 hour rate	1,295.00, plus room rate
Room rate	133.50 US dollars
Breakfast	0 (included in room rate)
Lunch	350.00
Dinner	708.50
Other	0
Drinks	25.50
Hotel to office	211.00
Total residual	1,295.00

Estonia

All rates are in euros (unless otherwise stated).

Tallinn, Estonia

Subsistence type	Rate
Over 5 hours	11.50
Over 10 hours	53.00
24 hour rate	60.00, plus room rate
Room rate	116.00
Breakfast	0 (included in room rate)
Lunch	10.00
Dinner	40.00
Other	0
Drinks	3.00
Hotel to office	7.00
Total residual	60.00

Ethiopia

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

Addis Ababa, Ethiopia

Subsistence type	Rate
Over 5 hours	677.00
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	610.00
Dinner	805.00
Other	0
Drinks	133.50
Hotel to office	171.00
Total residual	1,719.50

Falkland Islands

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

Stanley, Falkland Islands

Subsistence type	Rate
Over 5 hours	14.00
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	5.00
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	169.00
24 hour rate	196.50, plus room rate
Room rate	295.50
Breakfast	0 (included in room rate)
Lunch	64.00
Dinner	92.00
Other	12.00
Drinks	13.00
Hotel to office	15.50
Total residual	196.50

Suva, Fiji

Subsistence type	Rate
Over 5 hours	68.50
Over 10 hours	155.00
24 hour rate	172.00, plus room rate
Room rate	254.50
Breakfast	0 (included in room rate)
Lunch	62.50
Dinner	80.50
Other	0
Drinks	12.00
Hotel to office	17.00
Total residual	172.00

Finland

All rates are in euros (unless otherwise stated).

Helsinki, Finland

Subsistence type	Rate
Over 5 hours	33.00
Over 10 hours	75.50
24 hour rate	82.00, plus room rate
Room rate	146.50
Breakfast	0 (included in room rate)
Lunch	28.50
Dinner	38.00
Other	0
Drinks	9.00
Hotel to office	6.50
Total residual	82.00

France

All rates are in euros (unless otherwise stated).

Bordeaux, France

Subsistence type	Rate
Over 5 hours	44.00
Over 10 hours	114.00
24 hour rate	135.00, plus room rate
Room rate	120.00
Breakfast	15.50
Lunch	40.50
Dinner	66.50
Other	0
Drinks	7.00
Hotel to office	5.50
Total residual	135.00

Lille, France

Subsistence type	Rate
Over 5 hours	24.50
Over 10 hours	63.00
24 hour rate	84.50, plus room rate
Room rate	183.50
Breakfast	16.00
Lunch	22.00
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	28.00
Over 10 hours	73.00
24 hour rate	79.50 plus room rate
Room rate	122.00
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	43.00
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	86.00
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	8.00
Hotel to office	6.50
Total residual	92.50

Paris, France

Subsistence type	Rate
Over 5 hours	40.00
Over 10 hours	86.50
24 hour rate	117.00, plus room rate
Room rate	199.50
Breakfast	24.00
Lunch	35.50
Dinner	42.00
Other	0
Drinks	9.00
Hotel to office	6.50
Total residual	117.00

Strasbourg, France

Subsistence type	Rate
Over 5 hours	24.00
Over 10 hours	59.50
24 hour rate	80.50, plus room rate
Room rate	108.00
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	8,634.00
24 hour rate	13,411.00, plus room rate
Room rate	16,541.00
Breakfast	3,705.00
Lunch	3,077.50
Dinner	5,129.00
Other	497.00
Drinks	427.50
Hotel to office	575.00
Total residual	13,411.00

COUNTRIES G TO I

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	90.00 euros
Breakfast	0 (included in room rate)
Lunch	480.50
Dinner	903.00
Other	102.00
Drinks	102.00
Hotel to office	273.00
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	182.00, plus room rate
Room rate	233.50 euros
Breakfast	0 (included in room rate)
Lunch	63.00
Dinner	77.00
Other	9.00
Drinks	20.50
Hotel to office	12.50
Total residual	182.00

Germany

All rates are in euros (unless otherwise stated).

Berlin, Germany

Subsistence type	Rate
Over 5 hours	22.00
Over 10 hours	65.50
24 hour rate	72.00, 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	72.00

Dusseldorf, Germany

Subsistence type	Rate
Over 5 hours	23.00
Over 10 hours	59.00
24 hour rate	66.00, plus room rate
Room rate	110.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	33.00
Other	0
Drinks	6.50
Hotel to office	7.00
Total residual	66.00

Munich, Germany

Subsistence type	Rate
Over 5 hours	29.00
Over 10 hours	73.00
24 hour rate	79.50, plus room rate
Room rate	147.00
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	41.00
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	200.00 US dollars
Breakfast	0 (included in room rate)
Lunch	38.00
Dinner	80.50
Other	5.50
Drinks	9.00
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	20.00
Over 10 hours	55.00
24 hour rate	75.00, plus room rate
Room rate	115.00
Breakfast	15.00
Lunch	17.00
Dinner	32.50
Other	0
Drinks	5.50
Hotel to office	5.00
Total residual	75.00

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	25.00
Dinner	30.50
Other	0
Drinks	7.00
Hotel to office	5.00
Total residual	67.50

Corfu, Greece

Subsistence type	Rate
Over 5 hours	30.50
Over 10 hours	76.00
24 hour rate	82.50, plus room rate
Room rate	92.50
Breakfast	0 (included in room rate)
Lunch	28.00
Dinner	43.00
Other	0
Drinks	5.00
Hotel to office	6.50
Total residual	82.50

Crete, Greece

Subsistence type	Rate
Over 5 hours	23.00
Over 10 hours	54.00
24 hour rate	60.00, plus room rate
Room rate	83.00
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	27.50
Other	0
Drinks	7.00
Hotel to office	6.00
Total residual	60.00

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	33.00
Other	0
Drinks	4.00
Hotel to office	7.00
Total residual	63.50

Thessaloniki, Greece

Subsistence type	Rate
Over 5 hours	30.00
Over 10 hours	80.00
24 hour rate	86.50, plus room rate
Room rate	155.00
Breakfast	0 (included in room rate)
Lunch	25.50
Dinner	45.50
Other	0
Drinks	9.00
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	66.00
Over 10 hours	188.50
24 hour rate	255.00, plus room rate
Room rate	144.50 US dollars
Breakfast	45.50
Lunch	58.00
Dinner	115.00
Other	0
Drinks	15.50
Hotel to office	21.00
Total residual	255.00

Guatemala

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

Guatemala City, Guatemala

Subsistence type	Rate
Over 5 hours	30.50
Over 10 hours	72.00
24 hour rate	99.50, plus room rate
Room rate	160.50
Breakfast	15.00
Lunch	26.50
Dinner	38.00
Other	5.00
Drinks	7.50
Hotel to office	7.50
Total residual	99.50

Guinea

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

Conakry, Guinea

Subsistence type	Rate
Over 5 hours	144,877.00
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	4,263.00
Over 10 hours	10,163.00
24 hour rate	14,953.00, plus room rate
Room rate	181.00 US dollars
Breakfast	3,002.00
Lunch	3,853.50
Dinner	5,490.50
Other	0
Drinks	819.00
Hotel to office	1,788.00
Total residual	14,953.00

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	18.00
Dinner	28.00
Other	0
Drinks	2.50
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	26.00
Over 10 hours	67.00
24 hour rate	93.00, plus room rate
Room rate	164.00
Breakfast	12.50
Lunch	24.00
Dinner	39.50
Other	4.50
Drinks	3.50
Hotel to office	9.00
Total residual	93.00

Tegucigalpa, Honduras

Subsistence type	Rate
Over 5 hours	32.50
Over 10 hours	70.00
24 hour rate	82.00, plus room rate
Room rate	177.00
Breakfast	0 (included in room rate)
Lunch	29.50
Dinner	35.00
Other	4.50
Drinks	5.50
Hotel to office	7.50
Total residual	82.00

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	253.00
Dinner	429.50
Other	0
Drinks	79.00
Hotel to office	55.00
Total residual	816.50

Hungary

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

Budapest, Hungary

Subsistence type	Rate
Over 5 hours	6,092.00
Over 10 hours	14,512.50
24 hour rate	16,001.00, plus room rate
Room rate	137.00 euros
Breakfast	0 (included in room rate)
Lunch	5,136.00
Dinner	7,465.00
Other	0
Drinks	1,911.50
Hotel to office	1,488.50
Total residual	16,001.00

Iceland

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

Reykjavik, Iceland

Subsistence type	Rate
Over 5 hours	3,866.50
Over 10 hours	16,368.00
24 hour rate	19,262.00, plus room rate
Room rate	15,990.50
Breakfast	2,008.50
Lunch	3,489.50
Dinner	12,125.00
Other	0
Drinks	753.50
Hotel to office	885.50
Total residual	19,262.00

India

All rates are Indian rupees (unless otherwise stated).

Ahmedabad, India

Subsistence type	Rate
Over 5 hours	1,016.00
Over 10 hours	2,212.50
24 hour rate	2,753.00, plus room rate
Room rate	9,420.50
Breakfast	0 (included in room rate)
Lunch	893.00
Dinner	1,073.50
Other	0
Drinks	246.00
Hotel to office	540.50
Total residual	2,753.00

Bangalore, India

Subsistence type	Rate
Over 5 hours	1,685.50
Over 10 hours	3,746.00
24 hour rate	4,629.50, plus room rate
Room rate	16,809.50
Breakfast	0 (included in room rate)
Lunch	1,406.00
Dinner	1,781.00
Other	369.00
Drinks	559.00
Hotel to office	514.50
Total residual	4,629.50

Chandigarh, India

Subsistence type	Rate
Over 5 hours	1,751.00
Over 10 hours	3,917.00
24 hour rate	5,364.50, plus room rate
Room rate	10,485.50
Breakfast	922.00
Lunch	1,520.50
Dinner	1,935.50
Other	0
Drinks	461.00
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	5,917.00, plus room rate
Room rate	14,540.50
Breakfast	0 (included in room rate)
Lunch	1,843.50
Dinner	2,534.50
Other	305.00
Drinks	719.50
Hotel to office	514.50
Total residual	5,917.00

Hyderabad, India

Subsistence type	Rate
Over 5 hours	1,868.50
Over 10 hours	4,187.00
24 hour rate	5,070.50, plus room rate
Room rate	13,926.00
Breakfast	0 (included in room rate)
Lunch	1,630.50
Dinner	2,081.00
Other	369.00
Drinks	475.50
Hotel to office	514.50
Total residual	5,070.50

Jalandhar, India

Subsistence type	Rate
Over 5 hours	1,309.00
Over 10 hours	3,125.00
24 hour rate	3,650.50, plus room rate
Room rate	6,267.00
Breakfast	0 (included in room rate)
Lunch	1,124.50
Dinner	1,631.50
Other	0
Drinks	369.00
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	5,650.00, plus room rate
Room rate	13,418.00
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	5,650.00

Ludhiana, India

Subsistence type	Rate
Over 5 hours	1,207.50
Over 10 hours	2,673.00
24 hour rate	3,198.50, plus room rate
Room rate	6,062.00
Breakfast	0 (included in room rate)
Lunch	1,106.00
Dinner	1,364.00
Other	0
Drinks	203.00
Hotel to office	525.50
Total residual	3,198.50

Mumbai (Bombay), India

Subsistence type	Rate
Over 5 hours	2,186.00
Over 10 hours	4,567.50
24 hour rate	5,108.00, 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	5,108.00

Nashik, India

Subsistence type	Rate
Over 5 hours	942.50
Over 10 hours	2,237.00
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	246.00
Hotel to office	540.50
Total residual	2,777.50

New Delhi, India

Subsistence type	Rate
Over 5 hours	2,334.00
Over 10 hours	5,572.00
24 hour rate	6,100.50, plus room rate
Room rate	13,926.00
Breakfast	0 (included in room rate)
Lunch	2,020.50
Dinner	2,924.50
Other	0
Drinks	627.00
Hotel to office	528.50
Total residual	6,100.50

Pune, India

Subsistence type	Rate
Over 5 hours	1,411.00
Over 10 hours	3,475.50
24 hour rate	4,016.00, plus room rate
Room rate	16,219.50
Breakfast	0 (included in room rate)
Lunch	1,217.50
Dinner	1,871.00
Other	0
Drinks	387.00
Hotel to office	540.50
Total residual	4,016.00

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	986,827.00, plus room rate
Room rate	155.00 US dollars
Breakfast	0 (included in room rate)
Lunch	299,802.00
Dinner	328,993.00
Other	165,680.00
Drinks	94,674.50
Hotel to office	97,677.50
Total residual	986,827.00

Semarang, Indonesia

Subsistence type	Rate
Over 5 hours	183,037.00
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	268,244.00
Other	15,779.50
Drinks	50,493.00
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	139.00 US dollars
Breakfast	0 (included in room rate)
Lunch	498,631.00
Dinner	692,089.00
Other	0
Drinks	122,614.50
Hotel to office	196,183.00
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	94.00
24 hour rate	99.00, plus room rate
Room rate	149.00
Breakfast	0 (included in room rate)
Lunch	34.00
Dinner	51.50
Other	0
Drinks	8.50
Hotel to office	5.00
Total residual	99.00

Israel (also see occupied territories)

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

Tel Aviv, Israel

Subsistence type	Rate
Over 5 hours	33.00
Over 10 hours	79.50
24 hour rate	95.00, plus room rate
Room rate	183.50
Breakfast	0 (included in room rate)
Lunch	28.50
Dinner	42.50
Other	7.00
Drinks	8.50
Hotel to office	8.50
Total residual	95.00

Italy

All rates are in euros (unless otherwise stated).

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

Subsistence type	Rate
Over 5 hours	34.00
Over 10 hours	84.50
24 hour rate	96.50, plus room rate
Room rate	230.00
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	48.00
Other	6.50
Drinks	5.00
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	90.00, plus room rate
Room rate	170.00
Breakfast	0 (included in room rate)
Lunch	31.50
Dinner	42.50
Other	2.50
Drinks	7.50
Hotel to office	6.00
Total residual	90.00

COUNTRIES J TO L

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	6.00
Lunch	25.50
Dinner	57.50
Other	5.00
Drinks	11.50
Hotel to office	9.00
Total residual	114.50

Japan

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

Osaka, Japan

Subsistence type	Rate
Over 5 hours	2,578.00
Over 10 hours	8,239.50
24 hour rate	11,474.00, plus room rate
Room rate	15,333.50
Breakfast	2,359.00
Lunch	1,634.00
Dinner	4,718.00
Other	0
Drinks	1,887.50
Hotel to office	875.50
Total residual	11,474.00

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	3,641.00
Dinner	5,285.00
Other	0
Drinks	1,608.50
Hotel to office	756.00
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	38.00
Other	3.50
Drinks	10.00
Hotel to office	7.50
Total residual	84.50

Aqaba, Jordan

Subsistence type	Rate
Over 5 hours	26.00
Over 10 hours	58.00
24 hour rate	65.50, plus room rate
Room rate	107.00
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	29.00
Other	0
Drinks	6.50
Hotel to office	7.50
Total residual	65.50

Petra, Jordan

Subsistence type	Rate
Over 5 hours	26.00
Over 10 hours	58.00
24 hour rate	65.50, plus room rate
Room rate	99.50
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	29.00
Other	0
Drinks	6.50
Hotel to office	7.50
Total residual	65.50

Kazakhstan

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

Almaty, Kazakhstan

Subsistence type	Rate
Over 5 hours	9,460.00
Over 10 hours	23,650.00
24 hour rate	25,036.00, plus room rate
Room rate	43,626.50
Breakfast	0 (included in room rate)
Lunch	8,437.00
Dinner	13,077.00
Other	0
Drinks	2,226.00
Hotel to office	1,386.00
Total residual	25,036.00

Astana, Kazakhstan

Subsistence type	Rate
Over 5 hours	43.00 US dollars
Over 10 hours	120.00 US dollars
24 hour rate	131.00 US dollars, plus room rate
Room rate	263.00 US dollars
Breakfast	0 (included in room rate)
Lunch	35.50 US dollars
Dinner	70.00 US dollars
Other	4.00 US dollars
Drinks	14.50 US dollars
Hotel to office	7.00 US dollars
Total residual	131.00 US dollars

Atyrau, Kazakhstan

Subsistence type	Rate
Over 5 hours	5,234.00
Over 10 hours	14,591.00
24 hour rate	16,227.50, plus room rate
Room rate	27,595.00
Breakfast	0 (included in room rate)
Lunch	4,599.50
Dinner	8,722.50
Other	634.50
Drinks	1,269.00
Hotel to office	1,002.00
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	4,332.00
24 hour rate	5,190.00, plus room rate
Room rate	84.50 US dollars
Breakfast	0 (included in room rate)
Lunch	1,582.00
Dinner	2,401.50
Other	116.50
Drinks	348.50
Hotel to office	741.50
Total residual	5,190.00

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	11,318.00
Breakfast	0 (included in room rate)
Lunch	1,480.00
Dinner	2,242.00
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	81.00
Breakfast	0 (included in room rate)
Lunch	16.00
Dinner	20.50
Other	1.00
Drinks	7.00
Hotel to office	5.00
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	64,949.00
Over 10 hours	147,488.00
24 hour rate	167,991.00, plus room rate
Room rate	277,384.00
Breakfast	0 (included in room rate)
Lunch	53,447.50
Dinner	71,037.50
Other	11,276.00
Drinks	23,003.00
Hotel to office	9,227.00
Total residual	167,991.00

Kosovo

All rates are in euros (unless otherwise stated).

Pristina, Kosovo

Subsistence type	Rate
Over 5 hours	15.00
Over 10 hours	37.50
24 hour rate	44.50, plus room rate
Room rate	81.00
Breakfast	0 (included in room rate)
Lunch	13.00
Dinner	21.00
Other	1.50
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	14.00
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	3.00
Total residual	36.50

Kyrgyzstan

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

Bishkek, Kyrgyzstan

Subsistence type	Rate
Over 5 hours	28.00
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	44.00
Other	0
Drinks	7.00
Hotel to office	7.00
Total residual	82.50

Laos

All 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	929,071.00
Breakfast	0 (included in room rate)
Lunch	273,014.50
Dinner	369,372.50
Other	160,597.00
Drinks	128,477.50
Hotel to office	65,647.00
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	55.00
24 hour rate	60.00, plus room rate
Room rate	115.00
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	30.00
Other	0
Drinks	5.50
Hotel to office	5.00
Total residual	60.00

Lithuania

All rates are in euros (unless otherwise stated).

Vilinius, Lithuania

Subsistence type	Rate
Over 5 hours	28.50
Over 10 hours	65.00
24 hour rate	74.00, plus room rate
Room rate	93.00
Breakfast	0 (included in room rate)
Lunch	26.00
Dinner	34.50
Other	0
Drinks	5.00
Hotel to office	6.50
Total residual	74.00

Luxembourg

All rates are in euros (unless otherwise stated).

Luxembourg, Luxembourg

Subsistence type	Rate
Over 5 hours	33.00
Over 10 hours	89.00
24 hour rate	123.00, plus room rate
Room rate	241.00
Breakfast	28.50
Lunch	28.50
Dinner	52.00
Other	0
Drinks	8.50
Hotel to office	5.50
Total residual	123.00

COUNTRIES M TO O

Macau Sar

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

Macao, Macau Sar

Subsistence type	Rate
Over 5 hours	350.00
Over 10 hours	832.00
24 hour rate	1,089.50, plus room rate
Room rate	2,484.50
Breakfast	183.00
Lunch	291.00
Dinner	423.00
Other	0
Drinks	118.00
Hotel to office	74.00
Total residual	1,089.50

Macedonia

All rates are in Macedonian denar (unless otherwise stated).

Skopje, Macedonia

Subsistence type	Rate
Over 5 hours	677.00
Over 10 hours	1,487.50
24 hour rate	1,901.50, plus room rate
Room rate	8,314.00
Breakfast	0 (included in room rate)
Lunch	566.00
Dinner	699.50
Other	0
Drinks	222.00
Hotel to office	414.00
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	411.00
Dinner	577.50
Other	0
Drinks	111.00
Hotel to office	414.00
Total residual	1,513.50

Madagascar

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

Antananarivo, Madagascar

Subsistence type	Rate
Over 5 hours	56,012.00
Over 10 hours	146,819.50
24 hour rate	219,663.50, plus room rate
Room rate	471,687.50
Breakfast	45,828.00
Lunch	50,920.00
Dinner	85,715.50
Other	6,789.50
Drinks	10,184.00
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	6,300.00
Over 10 hours	15,913.50
24 hour rate	19,194.00, plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	5,727.00
Dinner	9,040.50
Other	543.50
Drinks	1,146.00
Hotel to office	2,737.00
Total residual	19,194.00

Malaysia

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

Kuala Lumpur, Malaysia

Subsistence type	Rate
Over 5 hours	116.50
Over 10 hours	279.00
24 hour rate	334.00, plus room rate
Room rate	374.00
Breakfast	0 (included in room rate)
Lunch	94.50
Dinner	140.50
Other	23.50
Drinks	44.00
Hotel to office	31.50
Total residual	334.00

Mali

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

Bamako, Mali

Subsistence type	Rate
Over 5 hours	12,241.00
Over 10 hours	33,940.00
24 hour rate	48,629.50, plus room rate
Room rate	61,759.50
Breakfast	9,459.00
Lunch	10,571.50
Dinner	20,030.00
Other	2,003.00
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	27.50
Over 10 hours	64.00
24 hour rate	74.50, plus room rate
Room rate	116.00
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	33.50
Other	4.50
Drinks	6.00
Hotel to office	6.00
Total residual	74.50

Mauritania

All rates are in euros (unless otherwise stated).

Nouakchott, Mauritania

Subsistence type	Rate
Over 5 hours	18.50
Over 10 hours	50.00
24 hour rate	69.00, plus room rate
Room rate	128.50
Breakfast	14.00
Lunch	15.00
Dinner	28.50
Other	0
Drinks	6.50
Hotel to office	5.00
Total residual	69.00

Mauritius

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

Port Louis, Mauritius

Subsistence type	Rate
Over 5 hours	785.50
Over 10 hours	1,882.00
24 hour rate	2,160.50, plus room rate
Room rate	5,781.00
Breakfast	0 (included in room rate)
Lunch	686.00
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	648.00
24 hour rate	1,034.50, plus room rate
Room rate	215.00 US dollars
Breakfast	279.50
Lunch	201.00
Dinner	402.00
Other	0
Drinks	45.00
Hotel to office	107.00
Total residual	1,034.50

Moldova

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

Chisinau, Moldova

Subsistence type	Rate
Over 5 hours	432.00
Over 10 hours	989.50
24 hour rate	1,165.00, plus room rate
Room rate	130.50 euros
Breakfast	0 (included in room rate)
Lunch	352.00
Dinner	478.00
Other	80.00
Drinks	159.50
Hotel to office	95.50
Total residual	1,165.00

Mongolia

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

Ulaanbaatar, Mongolia

Subsistence type	Rate
Over 5 hours	31,415.00
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	36,349.00
Other	2,961.00
Drinks	6,579.00
Hotel to office	15,658.00
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	39.00
24 hour rate	49.00, plus room rate
Room rate	119.00
Breakfast	0 (included in room rate)
Lunch	13.50
Dinner	21.50
Other	3.00
Drinks	4.00
Hotel to office	7.00
Total residual	49.00

Montserrat

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

Plymouth, Montserrat

Subsistence type	Rate
Over 5 hours	53.50
Over 10 hours	165.00
24 hour rate	229.50, plus room rate
Room rate	132.50 US dollars
Breakfast	44.50
Lunch	47.00
Dinner	105.50
Other	0
Drinks	12.50
Hotel to office	20.00
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	1,304.00
Breakfast	0 (included in room rate)
Lunch	183.00
Dinner	324.00
Other	37.00
Drinks	52.50
Hotel to office	52.00
Total residual	648.50

Casablanca, Morocco

Subsistence type	Rate
Over 5 hours	365.50
Over 10 hours	888.00
24 hour rate	1,305.50, plus room rate
Room rate	2,036.00
Breakfast	272.00
Lunch	318.50
Dinner	475.50
Other	94.00
Drinks	94.00
Hotel to office	51.50
Total residual	1,305.50

Fes, Morocco

Subsistence type	Rate
Over 5 hours	178.00
Over 10 hours	502.00
24 hour rate	553.50, plus room rate
Room rate	1,086.50
Breakfast	0 (included in room rate)
Lunch	157.00
Dinner	303.00
Other	0
Drinks	42.00
Hotel to office	51.50
Total residual	553.50

Marrakech, Morocco

Subsistence type	Rate
Over 5 hours	178.00
Over 10 hours	481.00
24 hour rate	689.50, plus room rate
Room rate	917.50
Breakfast	125.50
Lunch	151.50
Dinner	277.00
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	637.00, plus room rate
Room rate	1,531.00
Breakfast	0 (included in room rate)
Lunch	204.00
Dinner	318.50
Other	0
Drinks	63.00
Hotel to office	51.50
Total residual	637.00

Tangier, Morocco

Subsistence type	Rate
Over 5 hours	261.50
Over 10 hours	669.00
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	84.00
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	1,153.00
Over 10 hours	2,606.00
24 hour rate	2,924.00, plus room rate
Room rate	195.00 US dollars
Breakfast	0 (included in room rate)
Lunch	1,016.50
Dinner	1,316.50
Other	95.50
Drinks	273.00
Hotel to office	222.50
Total residual	2,924.00

Myanmar (Burma)

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

Yangon (Rangoon), Myanmar

Subsistence type	Rate
Over 5 hours	23.00
Over 10 hours	52.00
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	7.00
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	108.00
Over 10 hours	284.50
24 hour rate	358.50, plus room rate
Room rate	1,150.00
Breakfast	0 (included in room rate)
Lunch	96.00
Dinner	164.50
Other	0
Drinks	24.00
Hotel to office	74.00
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	1,766.00
Dinner	2,511.50
Other	0
Drinks	471.00
Hotel to office	706.50
Total residual	5,445.00

Netherlands

All rates are in euros (unless otherwise stated).

Amsterdam, Netherlands

Subsistence type	Rate
Over 5 hours	25.00
Over 10 hours	65.00
24 hour rate	72.00, plus room rate
Room rate	150.00
Breakfast	0 (included in room rate)
Lunch	22.00
Dinner	37.50
Other	0
Drinks	5.50
Hotel to office	7.00
Total residual	72.00

The Hague, Netherlands

Subsistence type	Rate
Over 5 hours	29.50
Over 10 hours	87.50
24 hour rate	117.50, plus room rate
Room rate	163.50
Breakfast	25.00
Lunch	26.00
Dinner	55.00
Other	0
Drinks	6.50
Hotel to office	5.00
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	54.00
Over 10 hours	133.00
24 hour rate	180.50, plus room rate
Room rate	205.50
Breakfast	36.00
Lunch	48.00
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	43.00
Over 10 hours	109.00
24 hour rate	147.50, plus room rate
Room rate	110.00
Breakfast	27.00
Lunch	39.00
Dinner	62.00
Other	0
Drinks	8.00
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	225.00
Breakfast	33.50
Lunch	49.00
Dinner	88.50
Other	0
Drinks	9.00
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	24.00
Over 10 hours	60.00
24 hour rate	73.50, plus room rate
Room rate	192.00
Breakfast	0 (included in room rate)
Lunch	22.50
Dinner	34.50
Other	4.50
Drinks	3.00
Hotel to office	9.00
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	27,529.00, plus room rate
Room rate	79,560.00
Breakfast	7,233.00
Lunch	6,986.50
Dinner	9,534.50
Other	1,068.50
Drinks	1,315.50
Hotel to office	1,391.00
Total residual	27,529.00

Lagos, Nigeria

Subsistence type	Rate
Over 5 hours	6,564.00
Over 10 hours	14,755.50
24 hour rate	23,480.00, plus room rate
Room rate	68,217.50
Breakfast	6,329.00
Lunch	5,605.50
Dinner	7,233.00
Other	850.00
Drinks	1,917.00
Hotel to office	1,545.50
Total residual	23,480.00

Port Harcourt, Nigeria

Subsistence type	Rate
Over 5 hours	5,573.00
Over 10 hours	14,236.00
24 hour rate	19,852.00, plus room rate
Room rate	75,943.50
Breakfast	3,945.50
Lunch	4,816.50
Dinner	7,907.00
Other	0
Drinks	1,512.50
Hotel to office	1,670.50
Total residual	19,852.00

Norway

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

Bergen, Norway

Subsistence type	Rate
Over 5 hours	422.00
Over 10 hours	1,134.50
24 hour rate	1,176.00, plus room rate
Room rate	1,388.50
Breakfast	0 (included in room rate)
Lunch	381.50
Dinner	672.00
Other	0
Drinks	81.00
Hotel to office	41.50
Total residual	1,176.00

Oslo, Norway

Subsistence type	Rate
Over 5 hours	326.00
Over 10 hours	806.50
24 hour rate	848.00, plus room rate
Room rate	1,192.50
Breakfast	0 (included in room rate)
Lunch	296.50
Dinner	451.00
Other	0
Drinks	59.00
Hotel to office	41.50
Total residual	848.00

Stavanger, Norway

Subsistence type	Rate
Over 5 hours	380.50
Over 10 hours	1,043.50
24 hour rate	1,085.00, plus room rate
Room rate	1,301.50
Breakfast	0 (included in room rate)
Lunch	353.00
Dinner	636.00
Other	0
Drinks	54.50
Hotel to office	41.50
Total residual	1,085.00

Occupied Territories

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

Jerusalem

Subsistence type	Rate
Over 5 hours	28.50
Over 10 hours	88.00
24 hour rate	100.50, plus room rate
Room rate	208.00
Breakfast	0 (included in room rate)
Lunch	24.50
Dinner	56.00
Other	4.00
Drinks	7.50
Hotel to office	8.50
Total residual	100.50

Oman

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

Muscat, Oman

Subsistence type	Rate
Over 5 hours	23.50
Over 10 hours	59.00
24 hour rate	63.00, plus room rate
Room rate	104.50
Breakfast	0 (included in room rate)
Lunch	19.50
Dinner	32.00
Other	0
Drinks	7.50
Hotel to office	4.00
Total residual	63.00

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	3,515.00
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	1,894.00
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	4,278.00
24 hour rate	5,069.50, plus room rate
Room rate	173.00 US dollars
Breakfast	0 (included in room rate)
Lunch	1,356.50
Dinner	2,374.00
Other	0
Drinks	547.50
Hotel to office	791.50
Total residual	5,069.50

Peshawar, Pakistan

Subsistence type	Rate
Over 5 hours	1,046.00
Over 10 hours	2,544.00
24 hour rate	3,348.50, plus room rate
Room rate	15,072.50
Breakfast	0 (included in room rate)
Lunch	895.00
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	1,140.00
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	1,545.00
Other	0
Drinks	245.00
Hotel to office	792.00
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	71.00
24 hour rate	81.00, plus room rate
Room rate	157.00
Breakfast	0 (included in room rate)
Lunch	29.00
Dinner	35.00
Other	0
Drinks	7.00
Hotel to office	10.00
Total residual	81.00

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	719.00
Breakfast	0 (included in room rate)
Lunch	70.50
Dinner	111.00
Other	7.00
Drinks	28.00
Hotel to office	30.00
Total residual	246.50

Peru

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

Lima, Peru

Subsistence type	Rate
Over 5 hours	131.00
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	110.00
Dinner	148.00
Other	0
Drinks	41.50
Hotel to office	27.00
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	3,033.00, plus room rate
Room rate	129.50 US dollars
Breakfast	0 (included in room rate)
Lunch	880.50
Dinner	1,280.00
Other	149.50
Drinks	312.00
Hotel to office	411.00
Total residual	3,033.00

Manila, Philippines

Subsistence type	Rate
Over 5 hours	1,528.50
Over 10 hours	3,751.00
24 hour rate	4,345.00, plus room rate
Room rate	7,323.50
Breakfast	0 (included in room rate)
Lunch	1,315.00
Dinner	2,009.50
Other	183.00
Drinks	426.50
Hotel to office	411.00
Total residual	4,345.00

Poland

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

Warsaw, Poland

Subsistence type	Rate
Over 5 hours	154.00
Over 10 hours	372.50
24 hour rate	393.00, plus room rate
Room rate	115.00 euros
Breakfast	0 (included in room rate)
Lunch	136.00
Dinner	201.00
Other	0
Drinks	35.50
Hotel to office	20.50
Total residual	393.00

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	107.00
Breakfast	0 (included in room rate)
Lunch	14.00
Dinner	26.00
Other	0
Drinks	4.50
Hotel to office	5.00
Total residual	49.50

Funchal (Madeira), Portugal

Subsistence type	Rate
Over 5 hours	23.50
Over 10 hours	60.00
24 hour rate	65.00, plus room rate
Room rate	103.00
Breakfast	0 (included in room rate)
Lunch	20.50
Dinner	34.00
Other	0
Drinks	5.50
Hotel to office	5.00
Total residual	65.00

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	5.00
Total residual	74.50

Oporto, Portugal

Subsistence type	Rate
Over 5 hours	35.50
Over 10 hours	88.00
24 hour rate	93.00, plus room rate
Room rate	130.00
Breakfast	0 (included in room rate)
Lunch	32.50
Dinner	49.50
Other	0
Drinks	6.00
Hotel to office	5.00
Total residual	93.00

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	19.00
Dinner	25.50
Other	0
Drinks	3.00
Hotel to office	5.00
Total residual	52.50

Qatar

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

Doha, Qatar

Subsistence type	Rate
Over 5 hours	227.00
Over 10 hours	524.50
24 hour rate	617.50, plus room rate
Room rate	711.00
Breakfast	45.50
Lunch	197.00
Dinner	268.00
Other	15.50
Drinks	59.50
Hotel to office	32.00
Total residual	617.50

Romania

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

Bucharest, Romania

Subsistence type	Rate
Over 5 hours	96.00
Over 10 hours	218.50
24 hour rate	243.00, plus room rate
Room rate	147.00 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	243.00

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	6,639.00
Breakfast	0 (included in room rate)
Lunch	852.50
Dinner	1,227.00
Other	0
Drinks	222.00
Hotel to office	258.00
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	5,313.00, plus room rate
Room rate	12,474.00
Breakfast	0 (included in room rate)
Lunch	1,670.50
Dinner	2,481.00
Other	478.50
Drinks	416.00
Hotel to office	267.00
Total residual	5,313.00

St. Petersburg, Russia

Subsistence type	Rate
Over 5 hours	2,021.00
Over 10 hours	5,184.00
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	527.00
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	11,417.00
Over 10 hours	31,917.50
24 hour rate	39,082, plus room rate
Room rate	156.00 US dollars
Breakfast	0 (included in room rate)
Lunch	9,452.50
Dinner	18,536.50
Other	2,701.00
Drinks	3,928.50
Hotel to office	4,463.50
Total residual	39,082.00

COUNTRIES S TO U

Samoa

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

Apia, Samoa

Subsistence type	Rate
Over 5 hours	63.00
Over 10 hours	147.00
24 hour rate	205.50, plus room rate
Room rate	133.00 US dollars
Breakfast	28.00
Lunch	57.00
Dinner	78.50
Other	11.50
Drinks	11.50
Hotel to office	19.00
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	114.00
Over 10 hours	257.00
24 hour rate	374.50, plus room rate
Room rate	532.50
Breakfast	78.50
Lunch	99.50
Dinner	129.00
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	475.00
24 hour rate	637.00, plus room rate
Room rate	639.00 US dollars
Breakfast	105.00
Lunch	152.00
Dinner	280.00
Other	20.00
Drinks	43.00
Hotel to office	37.00
Total residual	637.00

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	118.00
Dinner	192.00
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	11,670.00
Lunch	10,609.00
Dinner	19,096.50
Other	0
Drinks	3,183.00
Hotel to office	4,092.00
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	4,399.00
Other	0
Drinks	616.00
Hotel to office	560.00
Total residual	8,090.50

Seychelles

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

Victoria, Seychelles

Subsistence type	Rate
Over 5 hours	371.00
Over 10 hours	869.00
24 hour rate	1,052.50, plus room rate
Room rate	3,734.00
Breakfast	0 (included in room rate)
Lunch	321.50
Dinner	448.50
Other	63.50
Drinks	99.00
Hotel to office	120.00
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	333,381.00
24 hour rate	375,694.00, plus room rate
Room rate	145.00 US dollars
Breakfast	0 (included in room rate)
Lunch	129,530.00
Dinner	182,616.50
Other	8,494.00
Drinks	21,234.50
Hotel to office	33,819.00
Total residual	375,694.00

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	218.00, plus room rate
Room rate	318.00
Breakfast	0 (included in room rate)
Lunch	79.00
Dinner	102.50
Other	0
Drinks	25.00
Hotel to office	11.50
Total residual	218.00

Slovakia

All rates are in euros (unless otherwise stated).

Bratislava, Slovakia

Subsistence type	Rate
Over 5 hours	19.00
Over 10 hours	48.00
24 hour rate	53.50, plus room rate
Room rate	110.50
Breakfast	0 (included in room rate)
Lunch	16.00
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	37.00
24 hour rate	42.50, plus room rate
Room rate	83.00
Breakfast	0 (included in room rate)
Lunch	14.00
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	59.00
24 hour rate	65.50, plus room rate
Room rate	148.50
Breakfast	0 (included in room rate)
Lunch	19.00
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	502.00
24 hour rate	709.00, plus room rate
Room rate	1,524.50
Breakfast	136.50
Lunch	179.50
Dinner	285.00
Other	0
Drinks	37.50
Hotel to office	70.50
Total residual	709.00

South Africa

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

Cape Town, South Africa

Subsistence type	Rate
Over 5 hours	147.00
Over 10 hours	388.50
24 hour rate	456.00, plus room rate
Room rate	2,051.50
Breakfast	0 (included in room rate)
Lunch	130.00
Dinner	224.50
Other	0
Drinks	34.00
Hotel to office	67.50
Total residual	456.00

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	114.00
Dinner	195.00
Other	0
Drinks	26.50
Hotel to office	68.00
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	355.00, plus room rate
Room rate	278.00 US dollars
Breakfast	0 (included in room rate)
Lunch	116.50
Dinner	163.00
Other	9.50
Drinks	28.00
Hotel to office	38.00
Total residual	355.00

Spain

All rates are in euros (unless otherwise stated).

Barcelona, Spain

Subsistence type	Rate
Over 5 hours	28.00
Over 10 hours	76.00
24 hour rate	101.50, plus room rate
Room rate	176.00
Breakfast	20.00
Lunch	24.50
Dinner	44.50
Other	0
Drinks	7.00
Hotel to office	5.50
Total residual	101.50

Madrid, Spain

Subsistence type	Rate
Over 5 hours	32.00
Over 10 hours	86.00
24 hour rate	114.50, plus room rate
Room rate	172.50
Breakfast	23.00
Lunch	29.50
Dinner	51.50
Other	0
Drinks	5.00
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	1,474.00
Over 10 hours	3,444.00
24 hour rate	4,295.00, plus room rate
Room rate	123.50 US dollars
Breakfast	0 (included in room rate)
Lunch	1,271.50
Dinner	1,768.00
Other	253.00
Drinks	404.50
Hotel to office	598.00
Total residual	4,295.00

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	94.00
Over 10 hours	187.00
24 hour rate	250.00, plus room rate
Room rate	179.00 US dollars
Breakfast	41.00
Lunch	89.50
Dinner	88.50
Other	0
Drinks	9.00
Hotel to office	22.00
Total residual	250.00

St. Lucia

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

Castries, St. Lucia

Subsistence type	Rate
Over 5 hours	52.00
Over 10 hours	154.00
24 hour rate	216.50, plus room rate
Room rate	357.00
Breakfast	37.00
Lunch	46.50
Dinner	96.50
Other	0
Drinks	11.00
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	82.00
Over 10 hours	209.50
24 hour rate	231.00, plus room rate
Room rate	328.50
Breakfast	0 (included in room rate)
Lunch	75.50
Dinner	121.00
Other	0
Drinks	13.00
Hotel to office	21.50
Total residual	231.00

Sudan

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

Khartoum, Sudan

Subsistence type	Rate
Over 5 hours	207.50
Over 10 hours	570.00
24 hour rate	656, plus room rate
Room rate	1,520.00
Breakfast	0 (included in room rate)
Lunch	185.00
Dinner	340.50
Other	33.50
Drinks	44.50
Hotel to office	52.50
Total residual	656.00

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	5.50
Hotel to office	9.00
Total residual	70.50

Sweden

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

Stockholm, Sweden

Subsistence type	Rate
Over 5 hours	379.00
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	345.00
Dinner	445.00
Other	0
Drinks	67.50
Hotel to office	60.00
Total residual	917.50

Switzerland

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

Berne, Switzerland

Subsistence type	Rate
Over 5 hours	47.00
Over 10 hours	109.50
24 hour rate	118.00, plus room rate
Room rate	184.50
Breakfast	0 (included in room rate)
Lunch	43.00
Dinner	59.00
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	118.00

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	28.00
Lunch	40.00
Dinner	69.00
Other	0
Drinks	8.50
Hotel to office	10.00
Total residual	155.50

Taiwan

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

Taipei, Taiwan

Subsistence type	Rate
Over 5 hours	1,673.00
Over 10 hours	3,982.00
24 hour rate	4,210.50, plus room rate
Room rate	6,126.00
Breakfast	0 (included in room rate)
Lunch	1,402.00
Dinner	2,038.00
Other	0
Drinks	542.00
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	247.00
Over 10 hours	571.00
24 hour rate	601.50, plus room rate
Room rate	320.50 US dollars
Breakfast	0 (included in room rate)
Lunch	211.50
Dinner	289.00
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	179.00 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	15,467.00
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	104,040.00, plus room rate
Room rate	111.50 US dollars
Breakfast	0 (included in room rate)
Lunch	33,446.50
Dinner	49,761.50
Other	1,632.00
Drinks	3,263.50
Hotel to office	15,937.00
Total residual	104,040.50

Thailand

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

Bangkok, Thailand

Subsistence type	Rate
Over 5 hours	1,048.00
Over 10 hours	2,565.50
24 hour rate	2,965.00, plus room rate
Room rate	5,442.50
Breakfast	0 (included in room rate)
Lunch	884.50
Dinner	1,354.00
Other	163.50
Drinks	327.00
Hotel to office	236.00
Total residual	2,965.00

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	223.00, plus room rate
Room rate	196.50
Breakfast	19.00
Lunch	61.00
Dinner	100.50
Other	12.50
Drinks	11.00
Hotel to office	19.00
Total residual	223.00

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	346.00
Over 10 hours	993.50
24 hour rate	1,284.50, plus room rate
Room rate	281.00 US dollars
Breakfast	222.00
Lunch	310.50
Dinner	612.00
Other	0
Drinks	71.00
Hotel to office	69.00
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	1,304.00
Breakfast	0 (included in room rate)
Lunch	258.00
Dinner	454.00
Other	0
Drinks	42.50
Hotel to office	69.00
Total residual	823.50

Tunisia

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

Tunis, Tunisia

Subsistence type	Rate
Over 5 hours	45.00
Over 10 hours	105.50
24 hour rate	146.50, plus room rate
Room rate	163.50
Breakfast	29.50
Lunch	38.50
Dinner	54.00
Other	0
Drinks	13.00
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	93.00
Over 10 hours	223.50
24 hour rate	239.50, plus room rate
Room rate	160.00 euros
Breakfast	0 (included in room rate)
Lunch	79.50
Dinner	117.50
Other	0
Drinks	26.50
Hotel to office	16.00
Total residual	239.50

Istanbul, Turkey

Subsistence type	Rate
Over 5 hours	74.00
Over 10 hours	173.50
24 hour rate	188.00, plus room rate
Room rate	136.00 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	188.00

Izmir, Turkey

Subsistence type	Rate
Over 5 hours	75.00
Over 10 hours	178.00
24 hour rate	194.00, plus room rate
Room rate	198.00 euros
Breakfast	0 (included in room rate)
Lunch	67.50
Dinner	95.50
Other	0
Drinks	15.00
Hotel to office	16.00
Total residual	194.00

Turkmenistan

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

Ashgabat, Turkmenistan

Subsistence type	Rate
Over 5 hours	45.00
Over 10 hours	117.50
24 hour rate	143.00, plus room rate
Room rate	72.50 US dollars
Breakfast	0 (included in room rate)
Lunch	40.00
Dinner	67.50
Other	4.00
Drinks	10.00
Hotel to office	21.50
Total residual	143.00

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	101.00, plus room rate
Room rate	166.50
Breakfast	13.00
Lunch	25.50
Dinner	45.00
Other	4.50
Drinks	4.00
Hotel to office	9.00
Total residual	101.00

Providenciales, Turks and Caicos Islands

Subsistence type	Rate
Over 5 hours	35.50
Over 10 hours	87.00
24 hour rate	121.50, plus room rate
Room rate	206.00
Breakfast	20.00
Lunch	30.50
Dinner	46.50
Other	5.50
Drinks	10.00
Hotel to office	9.00
Total residual	121.50

Uganda

All rates are US dollars (unless otherwise stated).

Kampala, Uganda

Subsistence type	Rate
Over 5 hours	13.50
Over 10 hours	32.00
24 hour rate	41.50, plus room rate
Room rate	130.50
Breakfast	0 (included in room rate)
Lunch	11.50
Dinner	17.00
Other	1.00
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	219.00 euros
Breakfast	0 (included in room rate)
Lunch	180.50
Dinner	231.00
Other	37.00
Drinks	48.00
Hotel to office	58.00
Total residual	554.50

United Arab Emirates

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

Abu Dhabi, United Arab Emirates

Subsistence type	Rate
Over 5 hours	98.00
Over 10 hours	242.50
24 hour rate	373.50, plus room rate
Room rate	637.00
Breakfast	85.50
Lunch	82.00
Dinner	128.50
Other	15.00
Drinks	32.00
Hotel to office	30.50
Total residual	373.50

Dubai, United Arab Emirates

Subsistence type	Rate
Over 5 hours	161.00
Over 10 hours	432.00
24 hour rate	614.50, plus room rate
Room rate	949.50
Breakfast	127.00
Lunch	139.50
Dinner	250.00
Other	23.50
Drinks	42.50
Hotel to office	32.00
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	75.00
24 hour rate	98.50, plus room rate
Room rate	127.00
Breakfast	15.00
Lunch	27.50
Dinner	42.00
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	32.00
Over 10 hours	76.50
24 hour rate	97.50, plus room rate
Room rate	239.00
Breakfast	13.00
Lunch	29.00
Dinner	41.50
Other	0
Drinks	6.00
Hotel to office	8.00
Total residual	97.50

Chicago, United States of America

Subsistence type	Rate
Over 5 hours	34.50
Over 10 hours	84.00
24 hour rate	112.50, plus room rate
Room rate	198.00
Breakfast	21.00
Lunch	30.00
Dinner	45.00
Other	0
Drinks	9.00
Hotel to office	7.50
Total residual	112.50

Houston, United States of America

Subsistence type	Rate
Over 5 hours	24.00
Over 10 hours	66.50
24 hour rate	88.00, plus room rate
Room rate	113.50
Breakfast	14.00
Lunch	21.00
Dinner	40.00
Other	0
Drinks	5.50
Hotel to office	7.50
Total residual	88.00

Los Angeles, United States of America

Subsistence type	Rate
Over 5 hours	28.50
Over 10 hours	72.00
24 hour rate	93.00, plus room rate
Room rate	193.00
Breakfast	12.50
Lunch	24.50
Dinner	40.00
Other	0
Drinks	7.50
Hotel to office	8.50
Total residual	93.00

Miami, United States of America

Subsistence type	Rate
Over 5 hours	28.00
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	31.00
Over 10 hours	76.50
24 hour rate	102.50, plus room rate
Room rate	216.00
Breakfast	18.00
Lunch	27.00
Dinner	42.00
Other	0
Drinks	7.50
Hotel to office	8.00
Total residual	102.50

San Francisco, United States of America

Subsistence type	Rate
Over 5 hours	21.00
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	62.00
24 hour rate	81.00, plus room rate
Room rate	184.00
Breakfast	12.50
Lunch	21.50
Dinner	35.00
Other	0
Drinks	5.50
Hotel to office	6.50
Total residual	81.00

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	177.00
Breakfast	13.50
Lunch	27.00
Dinner	37.00
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	46.00
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	60.00
Other	0
Drinks	11.00
Hotel to office	9.00
Total residual	120.50

Uzbekistan

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

Tashkent, Uzbekistan

Subsistence type	Rate
Over 5 hours	32.00
Over 10 hours	73.00
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	9.00
Hotel to office	6.50
Total residual	79.50

COUNTRIES V TO Z

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	1,606.00
Lunch	4,271.00
Dinner	6,198.00
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	1,247.00, plus room rate
Room rate	3,567.00
Breakfast	0 (included in room rate)
Lunch	443.50
Dinner	585.00
Other	88.00
Drinks	78.00
Hotel to office	52.50
Total residual	1,247.00

Valencia, Venezuela

Subsistence type	Rate
Over 5 hours	423.50
Over 10 hours	1,013.00
24 hour rate	1,438.00, plus room rate
Room rate	1,785.00
Breakfast	285.50
Lunch	385.00
Dinner	551.50
Other	71.50
Drinks	76.50
Hotel to office	68.00
Total residual	1,438.00

Vietnam

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

Hanoi, Vietnam

Subsistence type	Rate
Over 5 hours	18.00
Over 10 hours	74.00
24 hour rate	85.50, plus room rate
Room rate	154.50
Breakfast	0 (included in room rate)
Lunch	12.50
Dinner	51.00
Other	4.00
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	88.00
24 hour rate	97.00, plus room rate
Room rate	134.00
Breakfast	0 (included in room rate)
Lunch	37.50
Dinner	42.50
Other	0
Drinks	8.00
Hotel to office	9.00
Total residual	97.00

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	20.00
Dinner	28.50
Other	3.00
Drinks	5.00
Hotel to office	9.00
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	321.00
24 hour rate	384.00, plus room rate
Room rate	927.00
Breakfast	0 (included in room rate)
Lunch	126.50
Dinner	159.00
Other	18.00
Drinks	35.50
Hotel to office	45.00
Total residual	384.00

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	187.00
Breakfast	17.00
Lunch	28.00
Dinner	33.50
Other	0
Drinks	7.00
Hotel to office	7.00
Total residual	92.50

Last updated: 26 March 2026

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