reasonable overseas travel allowance 2023

ATO Reasonable Travel Allowances

‘Reasonable’ allowances received in accordance with ATO’s reasonable travel allowances schedules are not required to be declared as income, and can be excluded from the expense substantiation requirements.

Per diem rate schedules of amounts considered reasonable are set out in Tax Determinations published by the Tax Office annually.

Tax Ruling TR 2004/6 describes the substantiation exception for expenses which are in line with the prescribed reasonable allowance amounts.

2021, 2022, 2023 and 2024 rates and for prior years are set out below.

The annual determinations set out updated ATO reasonable allowances for each financial year for:

• overtime meal expenses – for food and drink when working overtime
• domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
• overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

On this page:

2017- 18-Addendum

More information

Substantiation rules

Substantiation in practice

Alternative: Business travel expense claims

Distinguishing Travelling, Living Away and Accounting for Fringe Benefits

See also: Super for long-distance drivers – ATO

Allowances for 2023-24

The full document in PDF format: 2023-24 Determination TD TD 2023/3 (pdf).

The 2023-24 reasonable amount for overtime meal expenses is $35.65.

Reasonable amounts given for meals for employee truck drivers (domestic travel) are as follows:

• breakfast $28.75
• lunch $32.80
• dinner $56.60

For full details including domestic and overseas allowances in accordance with salary levels, refer to the full determination document:

2023-24 Domestic Travel

Table 1：Salary $138,790 or less

Table 2: Salary $138,791 to $247,020

Table 3: Salary $247,021 or more

Table 4: High cost country centres accommodation expenses

Table 5: Tier 2 country centres

Table 5a: Employee truck driver’s meals (food and drink)

2023-24 Overseas Travel

Table 6: Salary $138,790 or less

Table 7: Salary $138,791 to $247,020

Table 8: Salary $247,021 or more

Table 9: Table of countries

Table 1：Reasonable amounts for domestic travel expenses – employee’s annual salary $138,790 or less

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $138,791 to $247,020

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $247,021 or more

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,790 or less

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,791 to $247,020

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $247,021 or more

Allowances for 2022-23

The full document in PDF format: 2022-23 Determination TD 2022/10 (pdf).

The 2022-23 reasonable amount for overtime meal expenses is $33.25.

Reasonable amounts given for meals for employee truck drivers are as follows:

• breakfast $26.80
• lunch $30.60
• dinner $52.75

2022-23 Domestic Travel

Table 1: Salary $133,450 and below

Table 2: Salary $133,451 to $237,520

Table 3: Salary $237,521 and above

2022-23 Overseas Travel

Table 6: Salary $133,450 and below

Table 7: Salary – $133,451 to $237,520

Table 8: Salary – $237,521 and above

Table 1: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,450 and below

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,451 to $237,520

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $237,521 and above

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,450 and below

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,451 to $237,520

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $237,521 and above

Allowances for 2021-22

The full document in PDF format: 2021-22 Determination TD 2021/6 (pdf).

The document displayed with links to each sections is set out below.

For the 2021-22 income year the reasonable amount for overtime meal expenses is $32.50

2021-22 Domestic Travel

Table 1: Salary $129,250 and below

Table 2: Salary $129,251 to $230,050

Table 3: Salary $230,051 and above

2021-22 Overseas Travel

Table 6: Salary $129,250 and below

Table 7: Salary – $129,251 to $230,050

Table 8: Salary – $230,051 and above

2021-22 Domestic Table 1: Employee’s annual salary – $129,250 and below

2021-22 Domestic Table 2: Employee’s annual salary – $129,251 to $230,050

2021-22 Domestic Table 3: Employee’s annual salary – $230,051 and above

2021-22 Domestic Table 4: High cost country centres – accommodation expenses

2021-22 Domestic Table 5: Tier 2 country centres

2021-22 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2021-22 Overseas Table 6: Employee’s annual salary – $129,250 and below

2021-22 Overseas Table 7: Employee’s annual salary – $129,251 to $230,050

2021-22 Overseas Table 8: Employee’s annual salary – $230,051 and above

2021-22 Overseas Table 9: Table of countries

Allowances for 2020-21

Download full document in PDF format: 2020-21 Determination TD 2020/5 (pdf).

The document displayed with links to each section is set out below.

For the 2020-21 income year the reasonable amount for overtime meal expenses is $31.95 .

2020-21 Domestic Travel

Table 1: Salary $126,970 and below

Table 2: Salary $126,971 to $225,980

Table 3: Salary $225,981 and above

2020-21 Overseas Travel

Table 6: Salary $126,970 and below

Table 7: Salary – $126,971 to $225,980

Table 8: Salary – $225,981 and above

2020-21 Domestic Travel 2020-21 Domestic Table 1: Employee’s annual salary – $126,970 and below

2020-21 Domestic Table 2: Employee’s annual salary – $126,971 to $225,980

2020-21 Domestic Table 3: Employee’s annual salary – $225,981 and above

2020-21 Domestic Table 4: High cost country centres – accommodation expenses

2020-21 Domestic Table 5: Tier 2 country centres

2020-21 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2020-21 Overseas Travel 2020-21 Overseas Table 6: Employee’s annual salary – $126,970 and below

2020-21 Overseas Table 7: Employee’s annual salary – $126,971 to $225,980

2020-21 Overseas Table 8: Employee’s annual salary – $225,981 and above

2020-21 Overseas Table 9: Table of countries

Allowances for 2019-20

The determination in sections:

Domestic Travel

Table 1: Employee’s annual salary – $124,480 and below

Table 2: Employee’s annual salary – $124,481 to $221,550

Table 3: Employee’s annual salary – $221,551 and above

Table 4: High cost country centres – accommodation expenses

Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel

Table 6: Employee’s annual salary – $124,480 and below

Table 7: Employee’s annual salary – $124,481 to $221,550

Table 8: Employee’s annual salary – $221,551 and above

For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25.

The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019).

Download the PDF or view online here .

Domestic Travel Table 1: Employee’s annual salary – $124,480 and below

Domestic Travel Table 2: Employee’s annual salary – $124,481 to $221,550

Domestic Travel Table 3: Employee’s annual salary – $221,551 and above

Domestic Travel Table 4: High cost country centres – accommodation expenses

Domestic Travel Table 5: Tier 2 country centres

Domestic Travel Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel Table 6: Employee’s annual salary – $124,480 and below

Overseas Travel Table 7: Employee’s annual salary – $124,481 to $221,550

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 9: Table of countries

Substantiation and Compliance

Taxation Ruling TR 2004/6 explains the the way in which the expenses can be claimed within the substantiation rules, including the requirement to obtain written evidence and exemptions to that requirement.

Allowances which are ‘reasonable’ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.

These substantiation rules only apply to employees. Non-employees must fully substantiate their travel expense claims. Expenses for non-working accompanying spouses are excluded.

Key points :

To be claimable as a tax deduction, and to be excluded from the expense substantiation requirements, travel and overtime meal allowances must:

• be for work-related purposes; and
• be supported by payments connected to the relevant expense
• for travel allowance expenses, the employee must sleep away from home
• if the amount claimed is more than the ‘reasonable’ amount set out in the Tax Determination, then the whole claim must be substantiated
• employees can be required to verify the facts relied upon to claim a tax deduction and/or the exclusion from the substantiation requirements
• an allowance conforming to the guidelines doesn’t need to be declared as income or claimed in the employee’s tax return, unless it has been itemised on the statement of earnings. Amounts of genuine reasonable allowances provided to employees(excludng overseas accommodation) are not required to be subjected to tax withholdings or itemised on an employee’s statement of earnings.
• claims which don’t match the amount of the allowance need to be declared.

The Tax Office has issued guidance on their position.

[11 August 2021] Taxation Ruling TR 2021/4 reviews the tax treatment of accommodation and food and drink expenses, and provides 14 examples which distinguish non-deductible living expenses from deductible travelling on work expenses. FBT implications for the ‘otherwise deductible’ rule and travel and LAFHA allowances are also considered.

[11 August 2021] Practical Compliance Guideline PCG 2021/3 (which finalises draft PCG 2021/D1 ) provides the ATO’s compliance approach to determining if allowances or benefits provided to an employee are travelling on work, or living at a location.

For FBT purposes an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

See also: Travel between home and work and LAFHA Living Away From Home

The issue of annual determination TD 2017/19 for the 2017-18 year marked a tightening of the Tax Office’s interpretation of the necessary conditions for the relief of allowances from the substantiation rules, which would otherwise require full documentary evidence (e.g. receipts) and travel records. (900-50(1))

For a full discussion of the issues, this article from Bantacs is recommended: Reasonable Allowance Concessions Effectively Abolished By The ATO .

Prior to 2017-18

In summary: Prior to 2017-18 the Tax Office rulings stated the general position that provided a travel allowance was ‘reasonable’ (i.e. followed the ATO-determined amounts) then substantiation with written evidence was not required. “In appropriate cases”, however employees may have been required to show how their claim was calculated and that the expense was actually incurred.

What changed

The relevant wording was changed in the 2017-18 determination to now require that more specific additional evidence be available if requested. This additional evidence is not prescribed in the tax rules, but represents a higher administrative standard being applied by the Tax Office.

The required evidence includes being able to show:

• you spent the money on work duties (e.g. away from home overnight for work)
• how the claim was worked out (e.g. diary record)
• you spent the money yourself (e.g. credit card statement, banking records)
• you were not reimbursed (e.g. letter from employer)

Other requirements highlighted by the Bantacs article include:

• a representative sample of receipts may be required to show that a reasonable allowance (or part of it) has actually been spent (TD 2017/19 para 20)
• hostels or caravan parks are not considered eligible for the accommodation component of a reasonable allowance because they are not the right kind of “commercial establishment”, examples of which are hotels, motels and serviced apartments (para 14)
• reasonable amounts for meals can only be for meals within the specific hours of travel (not days), and can only be for breakfast, lunch or dinner (para 15), and therefore could exclude, for example, meals taken during a period of night work.

Tip : The reasonable amount for incidentals still applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day. (para 16).

Alternative: business travel expense claims

With the burden of proof on ‘reasonable allowance’ claims potentially quite high, an alternative is to opt for a travel expense claim made out under the general substantiation rules for employees, or under the general rules for deductibility for businesses.

The kind of business travel expenses referred to here could include:

Airfares Accommodation Meals Car hire Incidentals (e.g. taxi fares)

The Tax Office has an article describing how to meet the requirements for claiming travel expenses as a tax deduction. See: Claiming a tax deduction for business travel expenses

Travel diary

A travel diary is required by sole traders and partners for overnight expenses and recommended for everyone else (including companies and trusts).

It is important to exclude any private portion of travelling expense which is non-deductible, or if paid on behalf of an employee gives rise to an FBT liability.

For example the expenses of a non-business associate (e.g. spouse), the cost of private activities such as sight-seeing, and accommodation and associated expenses for the non-business portion of a trip.

Airfares to and from a business travel destination would not need to be apportioned if the private element of the trip such as sightseeing was only incidental to the main purpose and time spent.

This is an example of a travel diary for Rebecca who owns a business as a sole trader landscape gardener. (courtesy of ATO Tax Time Fact Sheet )

Allowances for 2018-19

For the 2018-19 income year the reasonable amount for overtime meal allowance expenses is $30.60 .

The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

This determination includes ATO reasonable allowances for

(a) overtime meal expenses – for food and drink when working overtime (b) domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and Federal Members of Parliament) (c) overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Allowances for 2017-18

An addendum was issued modifying paragraphs 23 to 30 of determination TD 2017/19 setting out the new reasonable amounts, and consolidated into TD 2017/19 as linked above. For reference purposes, the first-released version of TD 2017/19 issued 3 July 2017 is linked here .

2017-18 Addendum: ATO reinstates the meal-by-meal approach for truck drivers’ travel expense claims

On 27 October 2017 the ATO announced the reinstatement of the meal-by-meal approach for truck drivers who claim domestic travel expenses for meals. The following new reasonable amounts have now been included in an updated version of the current ruling (see on page 7)：

For the 2017-18 income year the reasonable amount for overtime meal allowance expenses is $30.05 .

This determination contains ATO reasonable allowances for:

• overtime meals
• domestic travel
• employee truck drivers
• overseas travel
• $24.25 for breakfast
• $27.65 for lunch
• $47.70 for dinner

The amount for each meal is separate and can’t be combined into a single daily amount or moved from one meal to another.

See: ATO media release

Allowances for 2016-17

For the 2016-17 income year the reasonable amount for overtime meal allowance expenses is $29.40 .

Allowances for 2015-16

Download the PDF or view online here . For the 2015-16 income year the reasonable amount for overtime meal allowance expenses is $ 28.80 .

Allowances for 2014-15

Allowances for 2013-14

The reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year are contained in Tax Determination TD 2013/16 . For the 2013-14 income year the reasonable amount for overtime meal allowance expenses is $ 27.70 .

Allowances for 2012-13

The reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year are contained in Tax Determination TD 2012/17 . For the 2012-13 income year the reasonable amount for overtime meal allowance expenses is $27.10

Allowances for 2011-12

The reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year are contained in Tax Determination TD 2011/017 . For the 2011-12 income year the reasonable amount for overtime meal allowance expenses is $26.45

This page was last modified 2023-06-28

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Understanding business travel deductions

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IRS Tax Tip 2023-15, February 7, 2023

Whether someone travels for work once a year or once a month, figuring out travel expense tax write-offs might seem confusing. The IRS has information to help all business travelers properly claim these valuable deductions.

Here are some tax details all business travelers should know

Business travel deductions are available when employees must travel away from their  tax home  or  main place of work  for business reasons. A taxpayer is traveling away from home if they are away for longer than an ordinary day's work and they need to sleep to meet the demands of their work while away.

Travel expenses  must be ordinary and necessary. They can't be lavish, extravagant or for personal purposes.

Employers can deduct travel expenses paid or incurred during a  temporary work assignment  if the assignment length does not exceed one year.

Travel expenses for  conventions  are deductible if attendance benefits the business. There are special rules for conventions held  outside North America .

Deductible travel expenses include:

• Travel by airplane, train, bus or car between your home and your business destination.
• Fares for taxis or other types of transportation between an airport or train station and a hotel, or from a hotel to a work location.
• Shipping of baggage and sample or display material between regular and temporary work locations.
• Using a personally owned car for business.
• Lodging and  meals .
• Dry cleaning and laundry.
• Business calls and communication.
• Tips paid for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to the business travel.

Self-employed individuals or farmers with travel deductions

• Those who are self-employed can deduct travel expenses on  Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) .
• Farmers can use  Schedule F (Form 1040), Profit or Loss From Farming .

Travel deductions for the National Guard or military reserves

National Guard or military reserve servicemembers can claim a deduction for unreimbursed travel expenses paid during the  performance of their duty .

Recordkeeping

Well-organized records  make it easier to prepare a tax return. Keep records such as receipts, canceled checks and other documents that support a deduction.

Subscribe to IRS Tax Tips

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Reasonable travel and overtime meal allowance amounts for 2022–2023  

The ATO released Taxation Determination  TD 2022/10 , applying from 1 July 2022, setting out the amounts it will treat as reasonable for 2022–2023 in relation to employee claims for:

• overtime meal expenses – the reasonable amount is $33.25
• domestic travel expenses
• meal expenses for employee truck drivers in receipt of a travel allowance and required to sleep (take their major rest break) away from home
• overseas travel expenses.
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Meal and vehicle rates used to calculate travel expenses for 2023

The rates for 2024  will be available on our website in 2025 . If you are an employer, go to Automobile and motor vehicle allowances .

Meal and vehicle rates for previous years are also available.

The following applies to the 2023 tax year.

To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.

Detailed method – This method allows you to claim the actual amount that you spent. Keep your receipts in case the CRA asks to see them at a later date.

Simplified method – This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Meal expenses

If you choose the  detailed method  to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.

If you choose the  simplified method , claim in Canadian or US funds a flat rate of $23 per meal , to a maximum of $69 per day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Vehicle expenses

If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year; or during the 12-month period you choose for medical expenses.

Vehicle expenses include:

• operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs
• ownership expenses such as depreciation, provincial tax, and finance charges

Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical expenses, or for northern residents deductions.

For example, if you drove 10,000 km during the year, and half of that was related to your move, you can claim half of the total vehicle expenses on your tax return.

Although you do not need to keep detailed receipts for actual expenses if you choose to use the simplified method , the CRA may still ask you to provide some documentation to support your claim. Keep track of the number of kilometres driven during the tax year for your trips relating to moving expenses and northern residents deductions, or the 12-month period you choose for medical expenses. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.

Table of 2023 kilometre rates for the province or territory

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• Business tax
• Expenses and benefits

Expenses rates for employees travelling outside the UK

Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.

You can reimburse subsistence to employees by making a scale rate payment using the rates below.

If you choose not to use the rates below you can either:

• apply for a bespoke rate from HMRC and include the payments in a P11D form
• pay or reimburse your employees actual vouched expenses

See examples of how to use the published rates that are shown in the table below.

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

If the country is not shown, you can use the rates for the closest city geographically that is shown.

You can find the expenses rates from 1 October 2013 to 5 April 2019 on the National Archive website .

Countries A to C

Afghanistan.

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

Kabul, Afghanistan

All rates in Albanian lek (unless otherwise stated).

Tirana, Albania

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

Algiers, Algeria

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

Luanda, Angola

Anguilla, anguilla, antigua and barbuda.

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

St John’s, Antigua and Barbuda

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

Buenos Aires, Argentina

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

Yerevan, Armenia

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

Adelaide, Australia

Brisbane, australia, canberra, australia, darwin, australia, hobart, australia, melbourne, australia, perth, australia, sydney, australia.

All rates are in euros (unless otherwise stated).

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

All rates in Azerbaijani menat (unless otherwise stated).

Baku, Azerbaijan

Subsistence Type | Rate -|- Over 5 hours | 31 Over 10 hours | 71 24 hour rate | 85.50 plus room rate Room rate | 195 Breakfast | 0 (included in room rate) Lunch | 24.50 Dinner | 34 Other | 6 Drinks | 12.50 Hotel to office | 8.50 Total residual | 85.50 ƒ ### B

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

Bahrain, Bahrain

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

Dhaka, Bangladesh

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

Bridgetown, Barbados

Minsk, belarus, brussels, belgium.

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

Belize City, Belize

Belmopan, belize.

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

Hamilton, Bermuda

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

La Paz, Bolivia

Cochabamba, bolivia, santa cruz, bolivia, bosnia-herzegovina.

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

Sarajevo, Bosnia-Herzegovina

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

Gaborone, Botswana

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

Brasilia, Brazil

Rio de janeiro, brazil, sao paulo, brazil, british virgin islands, tortola, british virgin island.

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

Bandar Seri Begawan, Brunei

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

Sofia, Bulgaria

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

Bujumbura, Burundi

Phnom penh, cambodia.

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

Douala, Cameroon

Yaounde, cameroon.

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

Calgary, Alberta, Canada

Edmonton, alberta, canada, halifax, nova scotia, canada, montreal, qubec, canada, ottawa, ontario, canada, quebec city, quebec, canada, regina, saskatchewan, canada, saskatoon, saskatchewan, canada, st john’s, newfoundland, canada, toronto, ontario, canada, vancouver, british columbia, canada, victoria, british columbia, canada, winnipeg, manitoba, canada, yellowknife, nw territories, canada, cayman islands.

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

Grand Cayman, Cayman Islands

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

Santiago, Chile

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

Beijing, China

Chongqing, china, guangzhou, china, shanghai, china.

All rates are in Colombian peso

Bogota, Colombia

Cali, colombia, cartagena, colombia, medellin, colombia, congo, democratic republic, kinshasa, democratic republic of congo, cook islands.

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

Rarotonga, Cook Island

San jose, costa rica.

All rates are in Croatian kuna

Dubrovnik, Croatia

Split, croatia, zagreb, croatia.

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

Havana, Cuba

Nicosia, cyprus, czech republic.

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

Prague, Czech Republic

Countries d to f.

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

Copenhagen, Denmark

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

Djibouti, Djibouti

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

Roseau, Dominica

Dominican republic.

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

Santo Domingo, Dominican Republic

Guayaquil, ecuador, quito, ecuador.

All rates are in Egyptian pounds

Alexandria, Egypt

Cairo, egypt, el salvador, san salvador, el salvador, equatorial guinea, malabo, equatorial guinea.

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

Asmara, Eritrea

Tallinn, estonia.

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

Addis Ababa, Ethiopia

Falkland islands.

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

Stanley, Falkland Islands

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

Helsinki, Finland

Bordeaux, france, lille, france, lyon, france, marseilles, france, paris, france, strasbourg, france, french polynesia (tahiti).

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

Papete, French Polynesia

Countries g to i.

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

Banjul, Gambia

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

Tbilisi, Georgia

Berlin, germany, dusseldorf, germany, munich, germany.

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

Accra, Ghana

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

Gibraltar, Gibraltar

Athens, greece, corfu, greece, crete, greece, rhodes, greece, thessaloniki, greece, st george’s, grenada, guatemala city, guatemala.

All rates are in Guinean franc

Conakry, Guinea

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

Georgetown, Guyana

Port au prince, haiti, san pedro sula, honduras, tegucigalpa, honduras.

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

Hong Kong, Hong Kong

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

Budapest, Hungary

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

Reykjavik, Iceland

All rates are Indian rupees (unless otherwise stated).

Ahmedabad, India

Bangalore, india, chandigarh, india, chennai (madras), india, hyderabad, india, jalandhar, india, kolkata (calcutta), india, ludhiana, india, mumbai (bombay), india, nashik, india, new delhi, india, pune, india.

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

Jakarta, Indonesia

Semarang, indonesia.

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

Tehran, Iran

Dublin, ireland, israel (also see occupied territories), tel aviv, israel, bologna, florence, genoa, milan, turin and venice, italy, rome and naples, italy, countries j to l, kingston, jamaica.

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

Osaka, Japan

Tokyo, japan.

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

Amman, Jordan

Aqaba, jordan, petra, jordan.

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

Almaty, Kazakhstan

Astana, kazakhstan, atyrau, kazakhstan.

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

Mombasa, Kenya

Nairobi, kenya, korea, democratic people’s republic, pyongyang, democratic people’s republic of korea, 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

Pristina, kosovo.

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

Kuwait, Kuwait

Bishkek, kyrgyzstan.

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

Vientiane, Laos

Riga, latvia, vilinius, lithuania, luxembourg, luxembourg, countries m to o, macao, macau sar.

All rates are in Macedonian denar

Skopje, Macedonia

Ohrid, macedonia.

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

Antananarivo, Madagascar

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

Lilongwe, Malawi

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

Kuala Lumpur, Malaysia

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

Bamako, Mali

Valletta, malta, nouakchott, mauritania.

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

Port Louis, Mauritius

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

Mexico City, Mexico

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

Chisinau, Moldova

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

Ulaanbaatar, Mongolia

Podgorica, montenegro, plymouth, montserrat.

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

Agadir, Morocco

Casablanca, morocco, fes, morocco, marrakech, morocco, rabat, morocco, tangier, morocco.

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

Maputo, Mozambique

Myanmar (burma), yangon (rangoon), myanmar.

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

Windhoek, Nambia

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

Kathmandu, Nepal

Netherlands, amsterdam, netherlands, the hague, netherlands, new zealand, auckland, new zealand, christchurch, new zealand, wellington, new zealand, managua, nicaragua.

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

Abuja, Nigeria

Lagos, nigeria, port harcourt, nigeria.

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

Bergen, Norway

Oslo, norway, stavanger, norway, occupied territories.

All rates are in Omani rial

Muscat, Oman

Countries p to r.

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

Karachi, Pakistan

Lahore, pakistan, peshawar, pakistan, quetta, pakistan, panama city, panama, papua new guinea.

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

Port Moresby, Papua New Guinea

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

Philippines

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

Cebu, Philippines

Manila, philippines.

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

Warsaw, Poland

Azores, portugal, funchal (madeira), portugal, lisbon, portugal, oporto, portugal, portimao, portugal.

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

Doha, Qatar

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

Bucharest, Romania

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

Ekaterinburg, Russia

Moscow, russia, st petersburg, russia.

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

Kigali, Rwanda

Countries s to u.

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

Apia, Samoa

Saudi arabia.

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

Al Khobar, Saudi Arabia

Jeddah, saudi arabia, riyadh, saudi arabia, dakar, senegal.

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

Belgrade, Serbia

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

Victoria, Seychelles

Sierra leone.

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

Freetown, Sierra Leone

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

Singapore, Singapore

Bratislava, slovakia, kosice, slovakia, ljubljana, slovenia, solomon islands.

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

Honiara, Solomon Islands

South africa.

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

Cape Town, South Africa

Pretoria, south africa, south sudan.

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

Juba, South Sudan

Barcelona, spain, madrid, spain.

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

Colombo, Sri Lanka

St kitts and nevis, basseterre, st kitts and nevis, castries, st lucia, kingstown, st vincent.

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

Khartoum, Sudan

Paramaribo, surinam.

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

Stockholm, Sweden

Switzerland.

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

Berne, Switzerland

Geneva, switzerland.

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

Taipei, Taiwan

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

Dushanbe, Tajikistan

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

Dar Es Salaam, Tanzania

Zanzibar, tanzania.

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

Bangkok, Thailand

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

Nuku Alofa, Tonga

Trinidad and tobago.

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

Port of Spain, Trinidad and Tobago

Tobago, trinidad and tobago.

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

Tunis, Tunisia

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

Ankara, Turkey

Istanbul, turkey, izmir, turkey, turkmenistan.

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

Ashgabat, Turkmenistan

Turks and caicos islands, grand turk, turks and caicos islands, providenciales, turks and caicos islands.

All rates are US dollars (unless otherwise stated).

Kampala, Uganda

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

Kyiv, Ukraine

United arab emirates.

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

Abu Dhabi, United Arab Emirates

Dubai, united arab emirates, united states of america, atlanta, united states of america, boston, united states of america, chicago, united states of america, houston, united states of america, los angeles, united states of america, miami, united states of america, new york, united states of america, san francisco, united states of america, seattle, united states of america, washington, united states of america, montevideo, uruguay, tashkent, uzbekistan, countries v to z.

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

Port Vila, Vanuatu

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

Caracas, Venezuela

Valencia, venezuela, hanoi, vietnam, ho chi minh city, vietnam, w, x y and z, sana’a, yemen.

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

Lusaka, Zambia

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• Per Diem Lookup

FY 2024 Per Diem Rates Now Available

Please note! The FY 2024 rates are NOT the default rates until October 1, 2023.

You must follow these instructions to view the FY 2024 rates. Select FY 2024 from the drop-down box above the “Search By City, State, or ZIP Code” or “Search by State" map. Otherwise, the search box only returns current FY 2023 rates.

Rates are set by fiscal year, effective Oct. 1 each year. Find current rates in the continental United States, or CONUS rates, by searching below with city and state or ZIP code, or by clicking on the map, or use the new per diem tool to calculate trip allowances .

Search by city, state, or ZIP code

Required fields are marked with an asterisk ( * ).

Search by state

Have travel policy questions? Use our ' Have a Question? ' site

Have a question about per diem and your taxes? Please contact the Internal Revenue Service at 800-829-1040 or visit www.irs.gov. GSA cannot answer tax-related questions or provide tax advice.

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PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

Employee travel allowance rates 2022-23

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Capital city zones

Rates effective on and from 1 July 2022 to 30 June 2023

Search capital city boundaries

Capital City Zones - Excluding Canberra

*High season is 1 April to 30 November. *Low season is 1 December to 31 March.

Capital City Zone - Canberra

As at 28 August 2022

1 Canberra TA rates are set in line with Remuneration Tribunal (Members of Parliament) Determination 2022 - Travelling Allowance, in accordance with Clause 55.6 of the Commonwealth Members of Parliament Staff Enterprise Agreement 2020-2023 .

Regional Centres

As at 1 July 2022

Related content

Parliamentarian travel allowance rates - current, office holder travel allowance rates - current, booking domestic and international travel.

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Declaring your travel allowance and claiming expenses

What to do if you receive a travel allowance to cover your travel expenses when travelling for work.

Last updated 25 April 2023

Deductible travel allowance expenses

Receiving a travel allowance from your employer does not automatically entitle you to claim a deduction for travel expenses.

A travel allowance expense is a deductible travel expense :

• you incur when you're travelling away from your home overnight to perform your employment duties
• that you receive an allowance to cover
• for accommodation, meals (food or drink), or incidentals.

You incur a travel allowance expense when you either:

• actually pay an amount for an expense
• have an obligation to pay an amount for the expense.

You can't claim a deduction if your employer either pays for or reimburses you for the expense.

If you don't incur any deducible travel allowance expenses, there is no need to consider if a travel allowance record keeping exception applies .

Example: no deductible travel allowance expenses incurred

Ainsley lives in Melbourne and is the regional manager of a clothing store chain. She must travel to Sydney for 3 days to attend the annual conference of managers.

Ainsley’s employer pays for her accommodation in Sydney, but she buys her own meals. When she returns to the office, Ainsley puts in a reimbursement claim for her meals, and her employer reimburses her for these expenses.

As Ainsley doesn't incur accommodation expenses and receives a reimbursement for the meal expenses, she can't claim a deduction for these expenses.

Since Ainsley hasn't received an allowance and she can't claim a deduction for her accommodation and meals, she doesn't need to consider whether she can rely on the travel allowance record keeping exception.

What to do if you receive a travel allowance

If your travel allowance is shown as an allowance on your annual income statement or payment summary, you:

• must include the allowance as income in your tax return
• can claim a deduction for the amount you spent on deductible travel allowance expenses
• you don't need to keep detailed records if your deduction for travel allowance expenses is within the reasonable amounts we specify.

If your travel allowance isn't shown on your annual income statement or payment summary and you spent the whole amount on deductible expenses, you:

• don't include the allowance as income in your tax return
• can't claim any deduction for your travel allowance expenses
• don't need to keep written evidence or travel records.

If you do this, you will not pay any income tax on your travel allowance.

However, if you spent more than your travel allowance on deductible travel allowance expenses, you:

• include the allowance as income in your tax return
• can claim a deduction for your travel allowance expenses
• you don't need to keep detailed records if your deduction for travel expenses is within the reasonable amounts we specify.

Example: travel allowance on income statement

William works for a company in Sydney. William’s employer requires him to visit clients in country New South Wales once a month. This involves William sleeping away from his home for 3–4 nights.

William’s employer pays him an allowance of $150 per night to cover accommodation, meal and incidental expenses, and includes the allowance on his income statement.

As William’s employer reports the travel allowance on his income statement, William must include the allowance as income in his tax return. He can claim a deduction for the amount he spends on accommodation, meals and incidental expenses while he is travelling away from his home overnight for work.

Unless he can rely on the travel allowance record keeping exception, William will have to keep receipts or other written evidence for all his accommodation, meals and incidental expenses.

Example: travel allowance not reported on income statement

George's employment duties require him to occasionally travel away from his home overnight. When he travels overnight for work, his employer pays him an allowance of $80 to cover accommodation expenses and reimburses him for the cost of his meals. George's employer doesn't show the allowance on his income statement.

When George travels overnight for work he stays in the same place, which costs him $100 per night.

As the travel allowance isn't on George's income statement and he has spent the entire allowance on deductible travel allowance expenses, he doesn't need to:

• declare the travel allowance as income in his tax return
• keep written evidence of his accommodation expenses.

George also can't claim a deduction for the expenses.

However, as George has spent more than the amount of the allowance on deductible travel allowance expenses, he can include the amount as income in his tax return. He can then claim a deduction for the amount he spent on accommodation. Unless George can rely on the travel allowance record keeping exception, he will have to keep written evidence.