HMRC overseas subsistence rates: all 284 cities, and the date on the table

Written from primary sources · Editor-reviewed · Sources last read 22 September 2026

By the tmcmatch.co.uk editorial team · Published 22 September 2026 · Last reviewed 22 September 2026 · 10 min read

5 primary sources cited on this page. How we check what is on this site

HMRC publishes benchmark rates for accommodation and subsistence when employees travel outside the UK: 284 cities in 170 countries. This page carries every one of them, in the currency HMRC states for each country, with HMRC’s rules for using them. It also carries the date the table was published, which most pages quoting it leave out: 26 March 2020.

Key points

284 cities, 170 countries, each with hourly rates, a room rate and meal components.
Not in sterling. Each country states its own currency.
Pay at or below the rate and no receipts are needed — but the travel must qualify, and you must keep evidence that it did.
Hourly rates or meal amounts, never both, for the same journey.
HMRC’s page shows publication on 26 March 2020 and no later update.

What each column in HMRC’s table means

The table cannot be read correctly without these. The middle column is HMRC’s definition, from its manual page EIM05260; the third is what it means in practice.

Terms in HMRC’s overseas scale rates table
Column	What HMRC means by it	What it means in practice
Over 5 hours	A period of more than 5 hours but less than 10 hours (EIM05260).	Paid instead of individual meal amounts for that period, never as well as them.
Over 10 hours	A period of more than 10 hours but less than 24 hours (EIM05260).	The same choice: this rate, or the actual meals, not both.
24 hour rate	Paid for each complete 24 hours, counted from arrival at the destination airport or station until leaving the country (EIM05260).	Shown on HMRC’s table as an amount “plus room rate” — accommodation is on top.
Room rate	HMRC’s benchmark for accommodation in that city.	Optional: “Employers are not bound to use the overseas room rate.” Many employers book the hotel through their travel supplier and use only the subsistence rates.
Breakfast / Lunch / Dinner	Individual meal amounts, the alternative to the hourly rates.	Use these or the hourly rates for a journey, not a mixture.
Drinks / Other	Component amounts for incidental costs.	Together with the meals and hotel-to-office, usually adds up to the total residual — not always (see below the table).
Hotel to office	A component for local travel between accommodation and the place of work.	Another component of the residual.
Total residual	The subsistence figure for a 24-hour period, excluding the room.	What an employer pays for subsistence if it pays for accommodation separately. It matches the 24 hour amount for almost every city on the table.
Currency	Stated per country: “All rates are in … (unless otherwise stated)”.	Not sterling. A cell can name a different currency, and it then overrides the country’s.
Place not listed	“If the country is not shown, you can use the rates for the closest city geographically that is shown.”	Use the nearest listed city; do not average or estimate.

How the rates may be used — HMRC’s rules

Without receipts, but not without evidence

HMRC Employment Income Manual EIM05250

HMRC has therefore agreed that employers may use the overseas scale rates when paying or reimbursing accommodation and subsistence expenses to employees whose duties require them to travel abroad, without the need for the employees to produce expenses receipts.

Read EIM05250

EIM05250

Employers will need to be satisfied, and retain evidence to demonstrate, that the employee was engaged in qualifying travel outside the UK in the performance of the duties of their employment on each occasion that a payment or reimbursement is made using the overseas scale rates.

Read EIM05250

The overseas rates are a way of paying, not a definition of what qualifies. Whether a journey is business travel at all is still decided by the statutory tests — travel for necessary attendance in the performance of the duties, not ordinary commuting. Sections 337 to 339. Longer overseas employments have further provisions of their own in the same Part of the Act, which this page does not cover.

One method per journey

HMRC Employment Income Manual EIM05260

Employers may use the individual meal rates or the hourly rates, but should not pay both for the same journey.

Read EIM05260

When the 24 hours start and stop

HMRC’s manual says the employer may pay “the employer may decide to pay the “24-hour” rate for each complete period of 24 hours, starting from the time when the employee arrives at the destination airport, or train station, and ending when they leave the country in question”. The clock runs from arrival at the destination, not from leaving home.

The shorter periods

“The over 5-hour rate applies to a period of more than 5 hours but less than 10 hours. The 10-hour rate applies to a period of more than 10 hours but less than 24 hours.” For any residual period under 24 hours, the room rate can be added if the period includes an overnight stay.

The room rate is optional

“Employers are not bound to use the overseas room rate.” An employer can pay for accommodation at actual cost — typically booked through its travel supplier — and use the overseas rates only for subsistence, through the over 5-hour, over 10-hour and total residual figures.

When the rates do not apply as they stand

HMRC notes that separate rules apply if an employee “stays as a guest of a private individual (including a colleague) receives free meals and accommodation (for example, when staying as a guest of another company) stays in vacant residential property, or a serviced flat with cooking and laundry facilities”.

If you do not want to use them

HMRC’s page gives two alternatives:

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

The date on the table

HMRC’s page shows a publication date of 26 March 2020, and its list of updates contains that entry and no other (read 22 September 2026). The page also points to earlier rates, from 1 October 2013 to 5 April 2019, on the National Archives website.

Two things follow, and neither is a criticism of HMRC — the rates remain the published benchmark. First, a page describing these as “2026 rates” is showing a table published in 2020. Second, an employer whose actual overseas costs have moved well away from the table has the options HMRC lists above: a bespoke rate, or actual vouched expenses.

Why the date matters to a travel programmeA programme that books hotels through a supplier and pays subsistence at the benchmark is already using the table only for the part it is suited to. One that uses the room rate as a budget cap is anchoring its accommodation policy to 2020 figures.

Every city, A to Z

Jump to a country: Afghanistan · Albania · Algeria · Angola · Anguilla · Antigua and Barbuda · Argentina · Armenia · Australia · Austria · Bahrain · Bangladesh · Barbados · Belarus · Belgium · Belize · Bermuda · Bolivia · Bosnia-Herzegovina · Botswana · Brazil · British Virgin Islands · Brunei · Bulgaria · Burundi · Cambodia · Cameroon · Canada · Cayman Islands · Chile · China · Colombia · Congo, Democratic Republic · Cook Islands · Costa Rica · Croatia · Cuba · Cyprus · Czech Republic · Denmark · Djibouti · Dominica · Dominican Republic · Ecuador · Egypt · El Salvador · Equatorial Guinea · Eritrea · Estonia · Ethiopia · Falkland Islands · Fiji · Finland · France · French Polynesia (Tahiti) · Gambia · Georgia · Germany · Ghana · Gibraltar · Greece · Grenada · Guatemala · Guinea · Guyana · Haiti · Honduras · Hong Kong · Hungary · Iceland · India · Indonesia · Iran · Ireland · Israel (also see occupied territories) · Italy · Jamaica · Japan · Jordan · Kazakhstan · Kenya · Korea, Democratic People’s Republic · Korea, Republic · Kosovo · Kuwait · Kyrgyzstan · Laos · Latvia · Lithuania · Luxembourg · Macau Sar · Macedonia · Madagascar · Malawi · Malaysia · Mali · Malta · Mauritania · Mauritius · Mexico · Moldova · Mongolia · Montenegro · Montserrat · Morocco · Mozambique · Myanmar (Burma) · Nambia · Nepal · Netherlands · New Zealand · Nicaragua · Nigeria · Norway · Occupied Territories · Oman · Pakistan · Panama · Papua New Guinea · Peru · Philippines · Poland · Portugal · Qatar · Romania · Russia · Rwanda · Samoa · Saudi Arabia · Senegal · Serbia · Seychelles · Sierra Leone · Singapore · Slovakia · Slovenia · Solomon Islands · South Africa · South Sudan · Spain · Sri Lanka · St Kitts and Nevis · St Lucia · St Vincent · Sudan · Surinam · Sweden · Switzerland · Taiwan · Tajikistan · Tanzania · Thailand · Tonga · Trinidad and Tobago · Tunisia · Turkey · Turkmenistan · Turks and Caicos Islands · Uganda · Ukraine · United Arab Emirates · United States of America · Uruguay · Uzbekistan · Vanuatu · Venezuela · Vietnam · Yemen · Zambia · Zimbabwe

Main rates below; the meal and incidental components for every city are in the next section. All figures are in the currency shown for the country unless a cell states otherwise.

HMRC overseas scale rates — 284 cities, published 26 March 2020
Country	City	Currency	Over 5 hours	Over 10 hours	24 hour rate	Room rate
Afghanistan	Kabul	US dollars	19.50	41.50	53 plus room rate	72.50
Albania	Tirana	Albanian lek	3,154.50	7,536.50	8,919 plus room rate	120.50 euros
Algeria	Algiers	Algerian dinar	2,641.50	7,537.50	9,973 plus room rate	23,383.50
Angola	Luanda	Angolan kwanza	6,381.50	17,002	18,761.50 plus room rate	417 US dollars
Anguilla	Anguilla	US dollars	39	122	150.50 plus room rate	235.50
Antigua and Barbuda	St John’s	East Caribbean dollars	113.50	317	392.50 plus room rate	200 US dollars
Argentina	Buenos Aires	Argentinian pesos	147	346.5	391 plus room rate	215.50 US dollars
Armenia	Yerevan	Armenia dram	11,649.50	27,383	32,230.50 plus room rate	73,645
Australia	Adelaide	Australian dollars	57	133	176 plus room rate	262.50
Australia	Brisbane	Australian dollars	49.50	128.50	156.50 plus room rate	291
Australia	Canberra	Australian dollars	55	132.50	164.50 plus room rate	238.50
Australia	Darwin	Australian dollars	45.50	118	157.50 plus room rate	230
Australia	Hobart	Australian dollars	53.50	136.50	172 plus room rate	251
Australia	Melbourne	Australian dollars	77.50	181	236.50 plus room rate	262.50
Australia	Perth	Australian dollars	48.50	141.50	191 plus room rate	245
Australia	Sydney	Australian dollars	57.50	147.50	195 plus room rate	227
Austria	Vienna, Austria (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg and Innsbruck)	euros	33	84	89.50 plus room rate	123.50
Bahrain	Bahrain	Bahrani dinar	17	40.50	56.50 plus room rate	115.50
Bangladesh	Dhaka	Bangladeshi taka	1,132	2,962.50	3,753.50 plus room rate	139 US dollars
Barbados	Bridgetown	Bajan dollars	58	179	199.50 plus room rate	170.50 US dollars
Belarus	Minsk	US dollars	23.5	63	79.50 plus room rate	160.50
Belgium	Brussels	euros	27	71	76 plus room rate	165.50
Belize	Belize City	Belize dollars	41.5	125	167 plus room rate	141 US dollars
Belize	Belmopan	Belize dollars	20.50	54.50	85 plus room rate	150.50
Bermuda	Hamilton	Bermudan dollars	41.50	113	121.50 plus room rate	356.50
Bolivia	La Paz	Bolivian boliviano	105.50	259	355.50 plus room rate	888.50
Bolivia	Cochabamba	Bolivian boliviano	77	190	272.50 plus room rate	56 US dollars
Bolivia	Santa Cruz	Bolivian boliviano	15 US dollars	39 US dollars	51.50 US dollars plus room rate	96 US dollars
Bosnia-Herzegovina	Sarajevo	Bosnia-Herzegovina convertible mark	28.50	66	75.50 plus room rate	177
Botswana	Gaborone	Botswanan pula	213.50	503.50	517.50 plus room rate	853
Brazil	Brasilia	Brazilian real	61	155	177.50 plus room rate	442.50
Brazil	Rio de Janeiro	Brazilian real	102.50	242.50	268.50 plus room rate	601.50
Brazil	Sao Paulo	Brazilian real	101.50	272	300.50 plus room rate	453
British Virgin Islands	Tortola, British Virgin Island	US dollars	28.50	80	104.50 plus room rate	157.50
Brunei	Bandar Seri Begawan	Brunei dollars	37	121.50	134.50 plus room rate	203
Bulgaria	Sofia	Bulgarian lev	42.50	98.50	108.50 plus room rate	154 euros
Burundi	Bujumbura	Burundian franc	23,893	64,741.50	80,502 plus room rate	111.50 US dollars
Cambodia	Phnom Penh	US dollars	31.50	74	87 plus room rate	102
Cameroon	Douala	Central African CFA franc	19,210	51,269.50	69,805.50 plus room rate	88,871
Cameroon	Yaounde	Central African CFA franc	16,653	38,759.50	56,349 plus room rate	100,679.50
Canada	Calgary, Alberta	Canadian dollars	61.50	142	179.50 plus room rate	156
Canada	Edmonton, Alberta	Canadian dollars	28.50	72.5	99.50 plus room rate	132.50
Canada	Halifax, Nova Scotia	Canadian dollars	36.50	98	123 plus room rate	175.50
Canada	Montreal, Qubec	Canadian dollars	47	119	156.50 plus room rate	223.50
Canada	Ottawa, Ontario	Canadian dollars	47	124	156.50 plus room rate	212
Canada	Quebec City, Quebec	Canadian dollars	53.5	127	164.50 plus room rate	254.50
Canada	Regina, Saskatchewan	Canadian dollars	39.50	98.50	107 plus room rate	159.50
Canada	Saskatoon, Saskatchewan	Canadian dollars	36.50	90.50	117.50 plus room rate	226
Canada	St John’s, Newfoundland	Canadian dollars	47.50	117	148.50 plus room rate	186
Canada	Toronto, Ontario	Canadian dollars	46	118	151.50 plus room rate	181
Canada	Vancouver, British Columbia	Canadian dollars	38.50	84.50	114.50 plus room rate	224
Canada	Victoria, British Columbia	Canadian dollars	39.50	94	126 plus room rate	195.50
Canada	Winnipeg, Manitoba	Canadian dollars	49.50	124	160 plus room rate	191
Canada	Yellowknife, NW Territories	Canadian dollars	34.50	86	108.50 plus room rate	148.50
Cayman Islands	Grand Cayman	Cayman Islands dollars	33.50	92.50	118.50 plus room rate	211 US dollars
Chile	Santiago	Chilean peso	16,626	41,395.50	45,497 plus room rate	156 US dollars
China	Beijing	Chinese yuan	232	563	605.50 plus room rate	1344.50
China	Chongqing	Chinese yuan	232	563	605.50 plus room rate	582.50
China	Guangzhou	Chinese yuan	232	563	605.50 plus room rate	818.50
China	Shanghai	Chinese yuan	232	563	605.50 plus room rate	1,328.50
Colombia	Bogota	Colombian peso	49,827	118,240.50	140,054 plus room rate	412,244
Colombia	Cali	Colombian peso	55,045.50	140,116	161,005.50 plus room rate	288,446
Colombia	Cartagena	Colombian peso	69,899	182,236.50	206,034.50 plus room rate	597,997.50
Colombia	Medellin	Colombian peso	43,812	110,216	132,641 plus room rate	280,276
Congo, Democratic Republic	Kinshasa, Democratic Republic of Congo	US dollars	36	89.50	107 plus room rate	208.50
Cook Islands	Rarotonga, Cook Island	New Zealand dollars	45.50	119	135.50 plus room rate	436.50
Costa Rica	San Jose	US dollars	31	74	88.50 plus room rate	149.50
Croatia	Dubrovnik	Croatian kuna	241	515	552.50 plus room rate	285.50 euros
Croatia	Split	Croatian kuna	139.50	333.50	371 plus room rate	126.50 euros
Croatia	Zagreb	Croatian kuna	171	404	441.50 plus room rate	1,020
Cuba	Havana	Cuban convertible peso	18	55.50	65 plus room rate	133.50 US dollars
Cyprus	Nicosia	euros	37	88	94 plus room rate	108
Czech Republic	Prague	Czech koruna	455	1,153.50	1,296.50 plus room rate	126 euros
Denmark	Copenhagen	Danish krone	235	683	895.50 plus room rate	1,200
Djibouti	Djibouti	Djiboutian franc	4,277.50	10,218	11,753 plus room rate	35,640.50
Dominica	Roseau	East Caribbean dollars	67.50	162.50	185 plus room rate	119.50 US dollars
Dominican Republic	Santo Domingo	Dominican peso	1,048.50	2,402.50	2,846 plus room rate	140.50 US dollars
Ecuador	Guayaquil	US dollars	24.50	63.50	75 plus room rate	140
Ecuador	Quito	US dollars	29	67.50	105 plus room rate	163
Egypt	Alexandria	Egyptian pounds	154	370.50	445 plus room rate	1,118
Egypt	Cairo	Egyptian pounds	279	702	761 plus room rate	181.50 US dollars
El Salvador	San Salvador	US dollars	22.50	59.50	72 plus room rate	136.50
Equatorial Guinea	Malabo	Central African CFA franc	26,454.50	70,544.50	100,391 plus room rate	210,274.50
Eritrea	Asmara	Eritrean nakfa	363	1,084	1,295 plus room rate	133.50 US dollars
Estonia	Tallinn	euros	11.50	53	60 plus room rate	116
Ethiopia	Addis Ababa	Ethiopian birr	677	1,548.50	1,719.50 plus room rate	274.50 US dollars
Falkland Islands	Stanley	Falkland Island pounds	14	41.50	46.50 plus room rate	91.50
Fiji	Nadi	Fijian dollars	70.50	169	196.50 plus room rate	295.50
Fiji	Suva	Fijian dollars	68.50	155	172 plus room rate	254.50
Finland	Helsinki	euros	33	75.50	82 plus room rate	146.50
France	Bordeaux	euros	44	114	135 plus room rate	120
France	Lille	euros	24.50	63	84.50 plus room rate	183.50
France	Lyon	euros	28	73	79.50 plus room rate	122
France	Marseilles	euros	28.50	86	92.50 plus room rate	190.50
France	Paris	euros	40	86.50	117 plus room rate	199.50
France	Strasbourg	euros	24	59.50	80.50 plus room rate	108
French Polynesia (Tahiti)	Papete, French Polynesia	CFP franc	3,291.50	8,634	13,411 plus room rate	16,541
Gambia	Banjul	Gambian dalasi	531.50	1,485.50	1,860.50 plus room rate	90 euros
Georgia	Tbilisi	Georgian lari	73.50	160.50	182 plus room rate	233.50 euros
Germany	Berlin	euros	22	65.50	72 plus room rate	167.50
Germany	Dusseldorf	euros	23	59	66 plus room rate	110.50
Germany	Munich	euros	29	73	79.50 plus room rate	147
Ghana	Accra	Ghanaian cedi	42.50	127.50	149.50 plus room rate	200 US dollars
Gibraltar	Gibraltar	Gibraltar pound	20	55	75 plus room rate	115
Greece	Athens	euros	28.50	62.50	67.50 plus room rate	153.50
Greece	Corfu	euros	30.50	76	82.50 plus room rate	92.50
Greece	Crete	euros	23	54	60 plus room rate	83
Greece	Rhodes	euros	21.50	56.50	63.50 plus room rate	82.50
Greece	Thessaloniki	euros	30	80	86.50 plus room rate	155
Grenada	St George’s	East Caribbean dollars	66	188.50	255 plus room rate	144.50 US dollars
Guatemala	Guatemala City	US dollars	30.50	72	99.50 plus room rate	160.50
Guinea	Conakry	Guinean franc	144,877	338,725.50	443,812.50 plus room rate	100.50 US dollars
Guyana	Georgetown	Guyanaese dollars	4,263	10,163	14,953 plus room rate	181 US dollars
Haiti	Port au Prince	US dollars	19.50	48.50	67.50 plus room rate	132.50
Honduras	San Pedro Sula	US dollars	26	67	93 plus room rate	164
Honduras	Tegucigalpa	US dollars	32.50	70	82 plus room rate	177
Hong Kong	Hong Kong	Hong Kong dollars	292.50	761.50	816.50 plus room rate	2,376.50
Hungary	Budapest	Hungarian forint	6,092	14,512.50	16,001 plus room rate	137 euros
Iceland	Reykjavik	Icelandic Krona	3,866.50	16,368	19,262 plus room rate	15,990.50
India	Ahmedabad	Indian rupees	1,016	2,212.50	2,753 plus room rate	9,420.50
India	Bangalore	Indian rupees	1,685.50	3,746	4,629.50 plus room rate	16,809.50
India	Chandigarh	Indian rupees	1,751	3,917	5,364.50 plus room rate	10,485.50
India	Chennai (Madras)	Indian rupees	2,203.50	5,097.50	5,917 plus room rate	14,540.50
India	Hyderabad	Indian rupees	1,868.50	4,187	5,070.50 plus room rate	13,926
India	Jalandhar	Indian rupees	1,309	3,125	3,650.50 plus room rate	6,267
India	Kolkata (Calcutta)	Indian rupees	2,171.50	5,120.50	5,650 plus room rate	13,418
India	Ludhiana	Indian rupees	1,207.50	2,673	3,198.50 plus room rate	6,062
India	Mumbai (Bombay)	Indian rupees	2,186	4,567.50	5,108 plus room rate	14,888.50
India	Nashik	Indian rupees	942.50	2,237	2,777.50 plus room rate	7,569.50
India	New Delhi	Indian rupees	2,334	5,572	6,100.50 plus room rate	13,926
India	Pune	Indian rupees	1,411	3,475.50	4,016 plus room rate	16,219.50
Indonesia	Jakarta	Indonesian rupees	347,139.50	723,469.50	986,827 plus room rate	155 US dollars
Indonesia	Semarang	Indonesian rupees	183,037	476,527.50	585,476.50 plus room rate	606,384.50
Iran	Tehran	Iranian rial	559,938.50	1,313,334.50	1,509,517.50 plus room rate	139 US dollars
Ireland	Dublin	euros	38.50	94	99 plus room rate	149
Israel (also see occupied territories)	Tel Aviv, Israel	US dollars	33	79.50	95 plus room rate	183.50
Italy	Bologna, Florence, Genoa, Milan, Turin and Venice	euros	34	84.50	96.50 plus room rate	230
Italy	Rome and Naples	euros	35.50	81.50	90 plus room rate	170
Jamaica	Kingston	US dollars	31.50	94.50	114.50 plus room rate	216.50
Japan	Osaka	Japanese yen	2,578	8,239.50	11,474 plus room rate	15,333.50
Japan	Tokyo	Japanese yen	4,445.50	10,534.50	11,290.50 plus room rate	18,381.50
Jordan	Amman	Jordanian dinar	30.50	73.50	84.50 plus room rate	131.50
Jordan	Aqaba	Jordanian dinar	26	58	65.50 plus room rate	107
Jordan	Petra	Jordanian dinar	26	58	65.50 plus room rate	99.50
Kazakhstan	Almaty	Kazakhstani tenge	9,460	23,650	25,036 plus room rate	43,626.50
Kazakhstan	Astana	Kazakhstani tenge	43 US dollars	120 US dollars	131 US dollars plus room rate	263 US dollars
Kazakhstan	Atyrau	Kazakhstani tenge	5,234	14,591	16,227.50 plus room rate	27,595
Kenya	Mombasa	Kenyan shilling	1,756.50	4,332	5,190 plus room rate	84.50 US dollars
Kenya	Nairobi	Kenyan shilling	1,654.50	4,070.50	5,102.50 plus room rate	11,318
Korea, Democratic People’s Republic	Pyongyang, Democratic People’s Republic of Korea	euros	19.50	43.50	49.50 plus room rate	81
Korea, Republic	Seoul (also applies to Ulsan, Busan, Daejon, Jeju Island and Daego), Republic of Korea	South Korean won	64,949	147,488	167,991 plus room rate	277,384
Kosovo	Pristina	euros	15	37.50	44.50 plus room rate	81
Kuwait	Kuwait	Kuwaiti dinar	14	33.50	36.50 plus room rate	74.50
Kyrgyzstan	Bishkek	US dollars	28	75.50	82.50 plus room rate	161.50
Laos	Vientiane	rates are in Laotian kip	337,253.50	770,864.50	997,108.50 plus room rate	929,071
Latvia	Riga	euros	22.50	55	60 plus room rate	115
Lithuania	Vilinius	euros	28.50	65	74 plus room rate	93
Luxembourg	Luxembourg	euros	33	89	123 plus room rate	241
Macau Sar	Macao	Hong Kong dollars	350	832	1,089.50 plus room rate	2,484.50
Macedonia	Skopje	Macedonian denar	677	1,487.5	1,901.50 plus room rate	8,314
Macedonia	Ohrid	Macedonian denar	466.50	1,099.50	1,513.50 plus room rate	3,350.50
Madagascar	Antananarivo	Malagasy ariary	56,012	146,819.50	219,663.50 plus room rate	471,687.50
Malawi	Lilongwe	Malawian kwacha	6,300	15,913.50	19,194 plus room rate	111.50 US dollars
Malaysia	Kuala Lumpur	Malaysian ringgit	116.50	279	334 plus room rate	374
Mali	Bamako	West African CFA franc	12,241	33,940	48,629.50 plus room rate	61,759.50
Malta	Valletta	euros	27.5	64	74.50 plus room rate	116
Mauritania	Nouakchott	euros	18.5	50	69 plus room rate	128.50
Mauritius	Port Louis	Mauritian rupee	785.50	1,882	2,160.50 plus room rate	5,781
Mexico	Mexico City	Mexican peso	223.50	648	1,034.50 plus room rate	215 US dollars
Moldova	Chisinau	Moldovan Leu	432	989.50	1,165 plus room rate	130.50 euros
Mongolia	Ulaanbaatar	Mongolian tughrik	31,415	71,053.50	89,672.50 plus room rate	111.50 US dollars
Montenegro	Podgorica	euros	15.50	39	49 plus room rate	119
Montserrat	Plymouth	East Caribbean dollars	53.50	165	229.50 plus room rate	132.50 US dollars
Morocco	Agadir	Moroccan dirham	209.50	559.50	648.50 plus room rate	1,304
Morocco	Casablanca	Moroccan dirham	365.5	888	1,305.50 plus room rate	2,036
Morocco	Fes	Moroccan dirham	178	502	553.50 plus room rate	1,086.50
Morocco	Marrakech	Moroccan dirham	178	481	689.50 plus room rate	917.50
Morocco	Rabat	Moroccan dirham	235.50	585.50	637 plus room rate	1,531
Morocco	Tangier	Moroccan dirham	261.50	669	720.50 plus room rate	1,863.50
Mozambique	Maputo	Mozambican metical	1,153	2,606	2,924 plus room rate	195 US dollars
Myanmar (Burma)	Yangon (Rangoon), Myanmar	US dollars	23	52	59.50 plus room rate	64.50
Nambia	Windhoek	Namibian dollars	108	284.50	358.50 plus room rate	1,150
Nepal	Kathmandu	Nepalese rupees	2,001.50	4,748.50	5,455.50 plus room rate	124.50 US dollars
Netherlands	Amsterdam	euros	25	65	72 plus room rate	150
Netherlands	The Hague	euros	29.5	87.50	117.50 plus room rate	163.50
New Zealand	Auckland	New Zealand dollars	54	133	180.50 plus room rate	205.50
New Zealand	Christchurch	New Zealand dollars	43	109	147.50 plus room rate	110
New Zealand	Wellington	New Zealand dollars	53.50	146.50	191.50 plus room rate	225
Nicaragua	Managua	US dollars	24	60	73.50 plus room rate	192
Nigeria	Abuja	Nigerian naira	7,644.50	17,836.50	27,529 plus room rate	79,560
Nigeria	Lagos	Nigerian naira	6,564	14,755.50	23,480 plus room rate	68,217.50
Nigeria	Port Harcourt	Nigerian naira	5,573	14,236	19,852 plus room rate	75,943.50
Norway	Bergen	Norwegian krone	422	1,134.50	1,176 plus room rate	1,388.50
Norway	Oslo	Norwegian krone	326	806.50	848 plus room rate	1,192.50
Norway	Stavanger	Norwegian krone	380.50	1,043.50	1,085 plus room rate	1,301.50
Occupied Territories	Jerusalem	US dollars	28.50	88	100.50 plus room rate	208
Oman	Muscat	Omani rial	23.50	59	63 plus room rate	104.50
Pakistan	Karachi	Pakistani Rupee	1,451.50	3,515	4,233.50 plus room rate	16,001.50
Pakistan	Lahore	Pakistani Rupee	1,630.50	4,278	5,069.50 plus room rate	173 US dollars
Pakistan	Peshawar	Pakistani Rupee	1,046	2,544	3,348.50 plus room rate	15,072.50
Pakistan	Quetta	Pakistani Rupee	1,140	2,807.50	3,599.50 plus room rate	13,263.50
Panama	Panama City	US dollars	32.50	71	81 plus room rate	157
Papua New Guinea	Port Moresby	Papua New Guinean kina	84.50	209.50	246.50 plus room rate	719
Peru	Lima	Peruvian sol	131	299.50	326.50 plus room rate	179.50 US dollars
Philippines	Cebu	Philippine peso	1,036.50	2,472.50	3,033 plus room rate	129.50 US dollars
Philippines	Manila	Philippine peso	1,528.50	3,751	4,345 plus room rate	7,323.50
Poland	Warsaw	Poland zloty	154	372.50	393 plus room rate	115 euros
Portugal	Azores	euros	16.50	44.50	49.50 plus room rate	107
Portugal	Funchal (Madeira)	euros	23.50	60	65 plus room rate	103
Portugal	Lisbon	euros	25.50	69.50	74.50 plus room rate	106.50
Portugal	Oporto	euros	35.50	88	93 plus room rate	130
Portugal	Portimao	euros	20.50	47.50	52.50 plus room rate	123.50
Qatar	Doha	Qatari rial	227	524.50	617.50 plus room rate	711
Romania	Bucharest	Romanian leu	96	218.50	243 plus room rate	147 euros
Russia	Ekaterinburg	Russian ruble	963.50	2,301.50	2,559.50 plus room rate	6,639
Russia	Moscow	Russian ruble	1,878.50	4,567.50	5,313 plus room rate	12,474
Russia	St Petersburg	Russian ruble	2,021	5,184	5,451.50 plus room rate	13,299.50
Rwanda	Kigali	Rwandan franc	11,417	31,917.50	39,082 plus room rate	156 US dollars
Samoa	Apia	Samoan tala	63	147	205.50 plus room rate	133 US dollars
Saudi Arabia	Al Khobar	Saudi riyal	114	257	374.50 plus room rate	532.50
Saudi Arabia	Jeddah	Saudi riyal	173.50	475	637 plus room rate	639 US dollars
Saudi Arabia	Riyadh	Saudi riyal	135.50	344.50	484.50 plus room rate	674.50
Senegal	Dakar	West African CFA franc	12,200.50	32,888.50	48,650.50 plus room rate	70,019.50
Serbia	Belgrade	Serbian dinar	2,883.50	7,530.50	8,090.50 plus room rate	190.50 euros
Seychelles	Victoria	Seychellois rupee	371	869	1,052.50 plus room rate	3,734
Sierra Leone	Freetown	Sierra Leonean leone	140,147.50	333,381	375,694 plus room rate	145 US dollars
Singapore	Singapore	Singapore dollars	91.50	206.50	218 plus room rate	318
Slovakia	Bratislava	euros	19	48	53.50 plus room rate	110.50
Slovakia	Kosice	euros	16.50	37	42.50 plus room rate	83
Slovenia	Ljubljana	euros	21.50	59	65.50 plus room rate	148.50
Solomon Islands	Honiara	Solomon Islands dollar	198.50	502	709 plus room rate	1,524.50
South Africa	Cape Town	South African rand	147	388.50	456 plus room rate	2,051.50
South Africa	Pretoria	South African rand	127.50	335.50	403.50 plus room rate	1,177.50
South Sudan	Juba	South Sudanese pounds	130.50	307.50	355 plus room rate	278 US dollars
Spain	Barcelona	euros	28	76	101.50 plus room rate	176
Spain	Madrid	euros	32	86	114.50 plus room rate	172.50
Sri Lanka	Colombo	Sri Lankan rupee	1,474	3,444	4,295 plus room rate	123.50 US dollars
St Kitts and Nevis	Basseterre	East Caribbean dollars	94	187	250 plus room rate	179 US dollars
St Lucia	Castries	East Caribbean dollars	52	154	216.50 plus room rate	357
St Vincent	Kingstown	East Caribbean dollars	82	209.50	231 plus room rate	328.50
Sudan	Khartoum	Sudanese pounds	207.50	570	656 plus room rate	1,520
Surinam	Paramaribo	US dollars	20.50	61.50	70.50 plus room rate	137.50
Sweden	Stockholm	Swedish krone	379	857.50	917.50 plus room rate	1,939.50
Switzerland	Berne	Swiss franc	47	109.50	118 plus room rate	184.50
Switzerland	Geneva	Swiss franc	44.60	117.50	155.50 plus room rate	207.50
Taiwan	Taipei	Taiwan new dollar	1,673	3,982	4,210.50 plus room rate	6,126
Tajikistan	Dushanbe	Tajikistani somoni	247	571	601.50 plus room rate	320.50 US dollars
Tanzania	Dar Es Salaam	Tanzanian shilling	43,888.50	114,696.50	130,163.50 plus room rate	179 US dollars
Tanzania	Zanzibar	Tanzanian shilling	35,078.60	86,471.50	104,040 plus room rate	111.50 US dollars
Thailand	Bangkok	Thai baht	1,048	2,565.50	2,965 plus room rate	5,442.50
Tonga	Nuku Alofa	Tonga pa’anga	66.50	172.50	223 plus room rate	196.50
Trinidad and Tobago	Port of Spain	Trinidad and Tobago dollars	346	993.50	1,284.50 plus room rate	281 US dollars
Trinidad and Tobago	Tobago	Trinidad and Tobago dollars	279.50	754.50	823.50 plus room rate	1,304
Tunisia	Tunis	Tunisian dinar	45	105.50	146.50 plus room rate	163.50
Turkey	Ankara	Turkish lira	93	223.50	239.50 plus room rate	160 euros
Turkey	Istanbul	Turkish lira	74	173.50	188 plus room rate	136 euros
Turkey	Izmir	Turkish lira	75	178	194 plus room rate	198 euros
Turkmenistan	Ashgabat	Turkmenistan manat	45	117.50	143 plus room rate	72.50 US dollars
Turks and Caicos Islands	Grand Turk	US dollars	27.50	74.50	101 plus room rate	166.50
Turks and Caicos Islands	Providenciales	US dollars	35.50	87	121.50 plus room rate	206
Uganda	Kampala	US dollars	13.50	32	41.50 plus room rate	130.50
Ukraine	Kyiv	Ukrainian hryvnia	204.50	459.50	554.50 plus room rate	219 euros
United Arab Emirates	Abu Dhabi	United Arab Emirates dirham (unelss otherwise stated)	98	242.50	373.50 plus room rate	637
United Arab Emirates	Dubai	United Arab Emirates dirham (unelss otherwise stated)	161	432	614.50 plus room rate	949.50
United States of America	Atlanta	US dollars	30.50	75	98.50 plus room rate	127
United States of America	Boston	US dollars	32	76.50	97.50 plus room rate	239
United States of America	Chicago	US dollars	34.50	84	112.50 plus room rate	198
United States of America	Houston	US dollars	24	66.50	88 plus room rate	113.50
United States of America	Los Angeles	US dollars	28.50	72	93 plus room rate	193
United States of America	Miami	US dollars	28	75.50	98.50 plus room rate	221.50
United States of America	New York	US dollars	31	76.50	102.50 plus room rate	216
United States of America	San Francisco	US dollars	21	71.50	99.50 plus room rate	190.50
United States of America	Seattle	US dollars	24.50	62	81 plus room rate	184
United States of America	Washington	US dollars	30.50	70.50	91.50 plus room rate	177
Uruguay	Montevideo	US dollars	46	111.50	120.50 plus room rate	143.50
Uzbekistan	Tashkent	US dollars	32	73	79.50 plus room rate	100.50
Vanuatu	Port Vila	Vanuatu vatu	4,592.50	11,111.50	14,228.50 plus room rate	16,056.50
Venezuela	Caracas	Venezuelan bolivar	482.50	1,106.50	1,247 plus room rate	3,567
Venezuela	Valencia	Venezuelan bolivar	423.50	1,013	1,438 plus room rate	1,785
Vietnam	Hanoi	US dollars	18	74	85.50 plus room rate	154.50
Vietnam	Ho Chi Minh City	US dollars	41.50	88	97 plus room rate	134
Yemen	Sana’a	US dollars	22.50	53.50	65.50 plus room rate	160.50
Zambia	Lusaka	Zambian kwacha	144.50	321	384 plus room rate	927
Zimbabwe	Harare	US dollars	31.50	68.50	92.50 plus room rate	187

Meal and incidental components, every city

Show the component table (284 rows)

Meal and incidental components — HMRC overseas scale rates
City	Breakfast	Lunch	Dinner	Other	Drinks	Hotel to office	Total residual
Kabul, Afghanistan	0 (included in room rate)	16	18.50	2.50	7	9	53
Tirana, Albania	0 (included in room rate)	2,925	4,152.50	573.50	459	809	8,919
Algiers, Algeria	1,804	2,383.50	4,638.50	0	515.50	631.50	9,973
Luanda, Angola	0 (included in room rate)	5,582.50	9,822	935	1,597.50	824.50	18,761.50
Anguilla, Anguilla	15.50	31	75.50	4	15.50	9	150.50
St John’s, Antigua and Barbuda	52 (included in room rate)	102.50	192.50	0	22	23.50	392.50
Buenos Aires, Argentina	0 (included in room rate)	131.50	184.50	0	30.5	44.50	391
Yerevan, Armenia	0 (included in room rate)	10,310.50	14,394.50	1,607	2,678	3,240.50	32,230.50
Adelaide, Australia	33.50	51	70.50	0	11.50	9.50	176
Brisbane, Australia	18.50	44	73.50	0	11	9.50	156.50
Canberra, Australia	22	50	73	0	9.50	10	164.50
Darwin, Australia	30 (included in room rate)	40.50	68	0	9.50	9.50	157.50
Hobart, Australia	26	48.50	78.50	0	9.50	9.50	172
Melbourne, Australia	46	71	97	0	13	9.50	236.50
Perth, Australia	40	43	88	0	10.50	9.50	191
Sydney, Australia	38	51.50	84.50	0	11.50	9.50	195
Vienna, Austria (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg and Innsbruck), Austria	0 (included in room rate)	28.50	46.50	0	9	5.50	89.50
Bahrain, Bahrain	13	14.50	21.50	0	4.50	3	56.50
Dhaka, Bangladesh	0 (included in room rate)	968.50	1,667.50	0	326.50	791	3,753.50
Bridgetown, Barbados	0 (included in room rate)	51.50	114.50	0	13	20.50	199.50
Minsk, Belarus	0 (included in room rate)	21	37	7.50	5	9	79.50
Brussels, Belgium	0 (included in room rate)	23	40	0	8	5	76
Belize City, Belize	24.50	37.50	80	0	7.50	17.50	167
Belmopan, Belize	13	19	33	0	2.50	17.50	85
Hamilton, Bermuda	0 (included in room rate)	35	65	0	13	8.50	121.50
La Paz, Bolivia	0 (included in room rate)	92.50	140.50	23.50	26	73	355.50
Cochabamba, Bolivia	0 (included in room rate)	70.50	106.50	9.50	13	73	272.50
Santa Cruz, Bolivia	0 (included in room rate)	13 US dollars	22 US dollars	3.50 US dollars	4 US dollars	9 US dollars	51.50 US dollars
Sarajevo, Bosnia-Herzegovina	0 (included in room rate)	25	34.50	0	6.50	9.50	75.50
Gaborone, Botswana	0 (included in room rate)	196.50	273	0	34	68	571.50
Brasilia, Brazil	0 (included in room rate)	55	88	4.50	12	18	177.50
Rio de Janeiro, Brazil	0 (included in room rate)	92.50	130.50	7.50	19.50	18.50	268.50
Sao Paulo, Brazil	0 (included in room rate)	95.50	164.50	7.50	12	21	300.50
Tortola, British Virgin Island, British Virgin Islands	15.50	26.50	49.50	0	4	9	104.50
Bandar Seri Begawan, Brunei	0 (included in room rate)	31	79	0	11.50	13	134.50
Sofia, Bulgaria	0 (included in room rate	38	51.50	0	9	10	108.50
Bujumbura, Burundi	0 (included in room rate)	21,580.50	38,536.50	3,854	4,624.50	11,906.50	80,502
Phnom Penh, Cambodia	0 (included in room rate)	27	38.50	6.5	8.50	6.50	87
Douala, Cameroon	12,055.50	16,692.50	29,542	2,777.50	5,035	3,703	69,805.50
Yaounde, Cameroon	11,664.50	14,653	20,107	2,222	3,999.50	3,703	56,349
Calgary, Alberta, Canada	27.50	56.50	75.50	0	10	10	179.50
Edmonton, Alberta, Canada	16.50 (included in room rate)	25	41	0	6.50	10.50	99.50
Halifax, Nova Scotia, Canada	16.50	32.50	58	0	7.50	8.50	123
Montreal, Qubec, Canada	27.50	42	67	0	10	10	156.50
Ottawa, Ontario, Canada	24	42.50	72.50	0	9	8.50	156.50
Quebec City, Quebec, Canada	27.50	48.50	68.50	0	10	10	164.50
Regina, Saskatchewan, Canada	0 (include in room rate)	35.50	55	0	8	8.50	107
Saskatoon, Saskatchewan, Canada	18.50	33	51	0	6.5	8.50	117.50
St John’s, Newfoundland, Canada	23	43	65.50	0	8.50	8.50	148.50
Toronto, Ontario, Canada	24	41.50	67.50	0	9	9.50	151.50
Vancouver, British Columbia, Canada	20	33.50	41	0	10	10	114.50
Victoria, British Columbia, Canada	22	35.50	51	0	7.5	10	126
Winnipeg, Manitoba, Canada	27.50	45	70	0	9	8.5	160
Yellowknife, NW Territories, Canada	14	31	48	0	7	8.5	108.50
Grand Cayman, Cayman Islands	20	30.50	56	0	6	6	118.50
Santiago, Chile	0 (included in room rate)	15,042.50	23,186	0	3,167	4,101.50	45,497
Beijing, China	0 (included in room rate)	205	304	0	54	42.50	605.50
Chongqing, China	0 (included in room rate)	205	304	0	54	42.50	605.50
Guangzhou, China	0 (included in room rate)	205	304	0	54	42.50	605.50
Shanghai, China	0 (included in room rate)	205	304	0	54	42.50	605.50
Bogota, Colombia	0 (included in room rate)	45,537.50	64,124.50	5,505	8,578.50	16,308.50	140,054
Cali, Colombia	0 (included in room rate)	51,471	81,496	5,004.50	7,149	15,885	161,005.50
Cartagena, Colombia	0 (included in room rate)	63,658	106,096.50	7,489.50	12,482	16,308.50	206,034.50
Medellin, Colombia	0 (included in room rate)	41,440	64,032.50	6,116.50	4,743.50	16,308.50	132,641
Kinshasa, Democratic Republic of Congo, Congo, Democratic Republic	0 (included in room rate)	31.50	49	8	9	9.5	107
Rarotonga, Cook Island, Cook Islands	0 (included in room rate)	40.50	68.50	5	10	11.50	135.50
San Jose, Costa Rica	0 (included in room rate)	28	40	5.50	6	9	88.50
Dubrovnik, Croatia	0 (included in room rate)	225.50	258.50	0	31	37.50	552.50
Split, Croatia	0 (included in room rate)	121.50	176.50	0	35.50	37.50	371
Zagreb, Croatia	0 (included in room rate)	151	213.50	0	39.50	37.50	441.50
Havana, Cuba	0 (included in room rate)	15.50	35.50	2.50	4.50	7	65
Nicosia, Cyprus	0 (included in room rate)	31.50	46	0	10.50	6	94
Prague, Czech Republic	0 (included in room rate)	390	633.50	0	130	143	1,296.50
Copenhagen, Denmark	164	213	426	0	44	48.50	895.50
Djibouti, Djibouti	0 (included in room rate)	3,861.50	5,524.50	0	832	1,535	11,753
Roseau, Dominica	0 (included in room rate)	61.50	89.50	0	11.50	22.50	185
Santo Domingo, Dominican Republic	0 (included in room rate)	975.50	1,281	106.50	146	337	2,846
Guayaquil, Ecuador	0 (included in room rate)	22	36.50	4	5	7.50	75
Quito, Ecuador	25.50	26	35.50	4.5	6	7.50	105
Alexandria, Egypt	0 (included in room rate)	138	201	0	31.50	74.50	445
Cairo, Egypt	0 (included in room rate)	247	391.50	0	63.50	59	761
San Salvador, El Salvador	0 (included in room rate)	20	34.50	5	5	7.5	72
Malabo, Equatorial Guinea	18,993	23,741	41,377	6,105	5,426.50	4,748.50	100,391
Asmara, Eritrea	0 (included in room rate)	350	708.50	0	25.50	211	1,295
Tallinn, Estonia	0 (included in room rate)	10	40	0	3	7	60
Addis Ababa, Ethiopia	0 (included in room rate)	610	805	0	133.50	171	1,719.50
Stanley, Falkland Islands	0 (included in room rates)	12.50	26.50	0	2.50	5	46.50
Nadi, Fiji	0 (included in room rate)	64	92	12	13	15.50	196.50
Suva, Fiji	0 (included in room rate)	62.50	80.50	0	12	17	172
Helsinki, Finland	0 (included in room rate)	28.50	38	0	9	6.50	82
Bordeaux, France	15.50	40.50	66.50	0	7	5.50	135
Lille, France	16	22	36.50	0	4.50	5.50	84.50
Lyon, France	0 (included in room rate)	25.50	43	0	4.50	6.50	79.50
Marseilles, France	0 (included in room rate)	24.50	53.50	0	8	6.50	92.50
Paris, France	24	35.50	42	0	9	6.50	117
Strasbourg, France	14.50	20.50	32.50	0	6.50	6.50	80.50
Papete, French Polynesia, French Polynesia (Tahiti)	3,705	3,077.50	5,129	497	427.50	575	13,411
Banjul, Gambia	0 (included in room rate)	480.50	903	102	102	273	1,860.50
Tbilisi, Georgia	0 (included in room rate)	63	77	9	20.50	12.50	182
Berlin, Germany	0 (included in room rate)	18.50	40.50	0	6.50	6.50	72
Dusseldorf, Germany	0 (included in room rate)	19.50	33	0	6.50	7	66
Munich, Germany	0 (included in room rate)	25.50	41	0	6.50	6.50	79.50
Accra, Ghana	0 (included in room rate)	38	80.50	5.50	9	16.50	149.50
Gibraltar, Gibraltar	15	17	32.50	0	5.50	5	75
Athens, Greece	0 (included in room rate)	25	30.50	0	7	5	67.50
Corfu, Greece	0 (included in room rate)	28	43	0	5	6.50	82.50
Crete, Greece	0 (included in room rate)	19.50	27.50	0	7	6	60
Rhodes, Greece	0 (included in room rate)	19.50	33	0	4	7	63.50
Thessaloniki, Greece	0 (included in room rate)	25.50	45.50	0	9	6.50	86.50
St George’s, Grenada	45.50	58	115	0	15.50	21	255
Guatemala City, Guatemala	15	26.50	38	5	7.50	7.50	99.50
Conakry, Guinea	0 (included in room rate)	128,552.50	177,524.50	20,405.50	32,648.50	84,681.50	443,812.50
Georgetown, Guyana	3,002	3,853.50	5,490.50	0	819	1,788	14,953
Port au Prince, Haiti	10.50	18	28	0	2.5	8.50	67.50
San Pedro Sula, Honduras	12.50	24	39.50	4.50	3.50	9	93
Tegucigalpa, Honduras	0 (included in room rate)	29.50	35	4.50	5.50	7.50	82
Hong Kong, Hong Kong	0 (included in room rate)	253	429.50	0	79	55	816.50
Budapest, Hungary	0 (included in room rate)	5,136	7,465	0	1,911.50	1,488.50	16,001
Reykjavik, Iceland	2,008.50	3,489.50	12,125	0	753.50	885.50	19,262
Ahmedabad, India	0 (included in room rate)	893	1,073.50	0	246	540.50	2,753
Bangalore, India	0 (included in room rate)	1,406	1,781	369	559	514.50	4,629.50
Chandigarh, India	922	1,520.50	1,935.50	0	461	525.50	5,364.50
Chennai (Madras), India	0 (included in room rate)	1,843.50	2,534.50	305	719.50	514.50	5,917
Hyderabad, India	0 (included in room rate)	1,630.50	2,081	369	475.50	514.50	5,070.50
Jalandhar, India	0 (included in room rate)	1,124.50	1,631.50	0	369	525.50	3,650.50
Kolkata (Calcutta), India	0 (included in room rate)	1,884.50	2,662.50	0	573.50	529.50	5,650
Ludhiana, India	0 (included in room rate)	1,106	1,364	0	203	525.50	3,198.50
Mumbai (Bombay), India	0 (included in room rate)	1,950.50	2,146.50	0	470.50	540.50	5,108
Nashik, India	0 (included in room rate)	819.50	1,171.50	0	246	540.50	2,777.50
New Delhi, India	0 (included in room rate)	2,020.50	2,924.50	0	627	528.50	6,100.50
Pune, India	0 (included in room rate)	1,217.50	1,871	0	387	540.50	4,016
Jakarta, Indonesia	0 (included in room rate)	299,802	328,993	165,680	94,674.50	97,677.50	986,827
Semarang, Indonesia	0 (included in room rate)	157,790.50	268,244	15,779.50	50,493	93,169.50	585,476.50
Tehran, Iran	0 (included in room rate)	498,631	692,089	0	122,614.50	196,183	1,509,517.50
Dublin, Ireland	0 (included in room rate)	34	51.50	0	8.50	5	99
Tel Aviv, Israel, Israel (also see occupied territories)	0 (included in room rate)	28.50	42.50	7	8.50	8.50	95
Bologna, Florence, Genoa, Milan, Turin and Venice, Italy	0 (included in room rate)	31.50	48	6.50	5	5.50	96.50
Rome and Naples, Italy	0 (included in room rate)	31.50	42.50	2.50	7.50	6	90
Kingston, Jamaica	6	25.50	57.50	5	11.50	9	114.50
Osaka, Japan	2,359	1,634	4,718	0	1,887.50	875.50	11,474
Tokyo, Japan	0 (included in room rate)	3,641	5,285	0	1,608.50	756	11,290.50
Amman, Jordan	0 (included in room rate)	25.50	38	3.50	10	7.50	84.50
Aqaba, Jordan	0 (included in room rate)	22.50	29	0	6.50	7.50	65.50
Petra, Jordan	0 (included in room rate)	22.50	29	0	6.50	7.50	65.50
Almaty, Kazakhstan	0 (included in room rate)	8,437	13,077	0	2,226	1,386	25,036
Astana, Kazakhstan	0 (included in room rate)	35.50 US dollars	70 US dollars	4 US dollars	14.50 US dollars	7 US dollars	131 US dollars
Atyrau, Kazakhstan	0 (included in room rate)	4,599.50	8,722.50	634.50	1,269	1,002	16,227.50
Mombasa, Kenya	0 (included in room rate)	1,582	2,401.50	116.50	348.50	741.50	5,190
Nairobi, Kenya	0 (included in room rate)	1,480	2,242	290.50	348.50	741.50	5,102.50
Pyongyang, Democratic People’s Republic of Korea, Korea, Democratic People’s Republic	0 (included in room rate)	16	20.50	1	7	5	49.50
Seoul (also applies to Ulsan, Busan, Daejon, Jeju Island and Daego), Republic of Korea, Korea, Republic	0 (included in room rate)	53,447.50	71,037.50	11,276	23,003	9,227	167,991
Pristina, Kosovo	0 (included in room rate)	13	21	1.5	3.50	5.50	44.50
Kuwait, Kuwait	0 (included in room rate)	11.50	17.50	0	4.50	3	36.50
Bishkek, Kyrgyzstan	0 (included in room rate)	24.50	44	0	7	7	82.50
Vientiane, Laos	0 (included in room rate)	273,014.50	369,372.50	160,597	128,477.50	65,647	997,108.50
Riga, Latvia	0 (included in room rate)	19.50	30	0	5.50	5	60
Vilinius, Lithuania	0 (included in room rate)	26	34.50	0	5	6.50	74
Luxembourg, Luxembourg	28.50	28.50	52	0	8.50	5.50	123
Macao, Macau Sar	183	291	423	0	118	74	1,089.50
Skopje, Macedonia	0 (included in room rate)	566	699.50	0	222	414	1,901.50
Ohrid, Macedonia	0 (included in room rate)	411	577.50	0	111	414	1,513.50
Antananarivo, Madagascar	45,828	50,920	85,715.50	6,789.50	10,184	20,226.50	219,663.50
Lilongwe, Malawi	0 (included in room rate)	5,727	9,040.50	543.50	1,146	2,737	19,194
Kuala Lumpur, Malaysia	0 (included in room rate)	94.50	140.50	23.50	44	31.50	334
Bamako, Mali	9,459	10,571.50	20,030	2,003	3,338.50	3,227.50	48,629.50
Valletta, Malta	0 (included in room rate)	24.50	33.50	4.50	6	6	74.50
Nouakchott, Mauritania	14	15	28.50	0	6.50	5	69
Port Louis, Mauritius	0 (included in room rate)	686	997.50	0	198.50	278.50	2,160.50
Mexico City, Mexico	279.50	201	402	0	45	107	1,034.50
Chisinau, Moldova	0 (included in room rate)	352	478	80	159.50	95.50	1,165
Ulaanbaatar, Mongolia	0 (included in room rate)	28,125.50	36,349	2,961	6,579	15,658	89,672.50
Podgorica, Montenegro	0 (included in room rate)	13.50	21.50	3	4	7	49
Plymouth, Montserrat	44.50	47	105.50	0	12.50	20	229.50
Agadir, Morocco	0 (included in room rate)	183	324	37	52.50	52	648.50
Casablanca, Morocco	272	318.50	475.50	94	94	51.50	1,305.50
Fes, Morocco	0 (included in room rate)	157	303	0	42	51.50	553.50
Marrakech, Morocco	125.50	151.50	277	31.50	52.50	51.50	689.50
Rabat, Morocco	0 (included in room rate)	204	318.50	0	63	51.50	637
Tangier, Morocco	0 (included in room rate)	219.50	365.50	0	84	51.50	720.50
Maputo, Mozambique	0 (included in room rate)	1,016.50	1,316.50	95.50	273	222.50	2,924
Yangon (Rangoon), Myanmar, Myanmar (Burma)	0 (included in room rate)	19.50	25.50	0	7	7.50	59.50
Windhoek, Nambia	0 (included in room rate)	96	164.50	0	24	74	358.50
Kathmandu, Nepal	0 (included in room rate)	1,766	2,511.50	0	471	706.50	5,445
Amsterdam, Netherlands	0 (included in room rate)	22	37.50	0	5.50	7	72
The Hague, Netherlands	25	26	55	0	6.50	5	117.50
Auckland, New Zealand	36	48	73.50	0	11.50	11.50	180.50
Christchurch, New Zealand	27	39	62	0	8	11.50	147.50
Wellington, New Zealand	33.50	49	88.50	0	9	11.50	191.50
Managua, Nicaragua	0 (included in room rate)	22.50	34.50	4.5	3	9	73.50
Abuja, Nigeria	7,233	6,986.50	9,534.50	1,068.50	1,315.50	1,391	27,529
Lagos, Nigeria	6,329	5,605.50	7,233	850	1,917	1,545.50	23,480
Port Harcourt, Nigeria	3,945.50	4,816.50	7,907	0	1,512.50	1,670.50	19,852
Bergen, Norway	0 (included in room rate)	381.50	672	0	81	41.5	1,176
Oslo, Norway	0 (included in room rate)	296.50	451	0	59	41.5	848
Stavanger, Norway	0 (included in room rate)	353	636	0	54.50	41.50	1,085
Jerusalem, Occupied Territories	0 (included in room rate)	24.50	56	4	7.50	8.50	100.50
Muscat, Oman	0 (included in room rate)	19.50	32	0	7.50	4	63
Karachi, Pakistan	0 (included in room rate)	1,281.50	1,894	0	339.50	718.50	4,233.50
Lahore, Pakistan	0 (included in room rate)	1,356.50	2,374	0	547.50	791.50	5,069.50
Peshawar, Pakistan	0 (included in room rate)	895	1,347.50	0	301.50	804.50	3,348.50
Quetta, Pakistan	0 (included in room rate)	1,017.50	1,545	0	245	792	3,599.50
Panama City, Panama	0 (included in room rate)	29	35	0	7	10	81
Port Moresby, Papua New Guinea	0 (Included in room rate)	70.50	111	7	28	30	246.50
Lima, Peru	0 (Included in room rate)	110	148	0	41.50	27	326.50
Cebu, Philippines	0 (Included in room rate)	880.50	1,280	149.50	312	411	3,033
Manila, Philippines	0 (Included in room rate)	1,315	2,009.50	183	426.50	411	4,345
Warsaw, Poland	0 (Included in room rate)	136	201	0	35.50	20.50	393
Azores, Portugal	0 (Included in room rate)	14	26	0	4.50	5	49.50
Funchal (Madeira), Portugal	0 (Included in room rate)	20.50	34	0	5.50	5	65
Lisbon, Portugal	0 (Included in room rate)	22.50	41.50	0	5.50	5	74.50
Oporto, Portugal	0 (Included in room rate)	32.50	49.50	0	6	5	93
Portimao, Portugal	0 (Included in room rate)	19	25.50	0	3	5	52.50
Doha, Qatar	45.50	197	268	15.50	59.50	32	617.50
Bucharest, Romania	0 (Included in room rate)	86.50	113.50	0	18.50	24.50	243
Ekaterinburg, Russia	0 (Included in room rate)	852.50	1,227	0	222	258	2,559.50
Moscow, Russia	0 (Included in room rate)	1,670.50	2,481	478.50	416	267	5,313
St Petersburg, Russia	0 (Included in room rate)	1,757.50	2,899.50	0	527	267.50	5,451.50
Kigali, Rwanda	0 (Included in room rate)	9,452.50	18,536.50	2,701	3,928.50	4,463.50	39,082
Apia, Samoa	28	57	78.50	11.50	11.50	19	205.50
Al Khobar, Saudi Arabia	78.50	99.50	129	11.50	28.50	27.50	374.50
Jeddah, Saudi Arabia	105	152	280	20	43	37	637
Riyadh, Saudi Arabia	106.50	118	192	0	34.50	33.50	484.50
Dakar, Senegal	11,670	10,609	19,096.50	0	3,183	4,092	48,650.50
Belgrade, Serbia	0 (included in room rate)	2,575.50	4,399	0	616	560	8,090.50
Victoria, Seychelles	0 (included in room rate)	321.50	448.50	63.50	99	120	1,052.50
Freetown, Sierra Leone	0 (included in room rate)	129,530	182,616.50	8,494	21,234.50	33,819	375,694
Singapore, Singapore	0 (included in room rate)	79	102.50	0	25	11.50	218
Bratislava, Slovakia	0 (included in room rate)	16	26.50	0	5.50	5.50	53.50
Kosice, Slovakia	0 (included in room rate)	14	18.50	0	4.50	5.50	42.50
Ljubljana, Slovenia	0 (included in room rate)	19	35.50	0	4.50	6.50	65.50
Honiara, Solomon Islands	136.50	179.50	285	0	37.50	70.50	709
Cape Town, South Africa	0 (included in room rate)	130	224.50	0	34	67.50	456
Pretoria, South Africa	0 (included in room rate)	114	195	0	26.50	68	403.50
Juba, South Sudan	0 (included in room rate)	116.50	163	9.50	28	38	355
Barcelona, Spain	20	24.50	44.50	0	7	5.50	101.50
Madrid, Spain	23	29.50	51.50	0	5	5.50	114.50
Colombo, Sri Lanka	0 (included in room rate)	1,271.50	1,768	253	404.50	598	4,295
Basseterre, St Kitts and Nevis	41	89.50	88.50	0	9	22	250
Castries, St Lucia	37	46.50	96.50	0	11	25.50	216.50
Kingstown, St Vincent	0 (included in room rate)	75.50	121	0	13	21.50	231
Khartoum, Sudan	0 (included in room rate)	185	340.50	33.50	44.50	52.50	656
Paramaribo, Surinam	0 (included in room rate)	17.50	38.50	0	5.5	9	70.50
Stockholm, Sweden	0 (included in room rate)	345	445	0	67.50	60	917.50
Berne, Switzerland	0 (included in room rate)	43	59	0	7.50	8.50	118
Geneva, Switzerland	28	40	69	0	8.5	10	155.50
Taipei, Taiwan	0 (included in room rate)	1,402	2,038	0	542	228.50	4,210.50
Dushanbe, Tajikistan	0 (included in room rate)	211.50	289	0	70.50	30.50	601.50
Dar Es Salaam, Tanzania	0 (included in room rate)	40,951.50	67,871.50	0	5,873.50	15,467	130,163.50
Zanzibar, Tanzania	0 (included in room rate)	33,446.50	49,761.50	1,632	3,263.50	15,937	104,040.50
Bangkok, Thailand	0 (included in room rate)	884.50	1,354	163.50	327	236	2,965
Nuku Alofa, Tonga	19	61	100.50	12.50	11	19	223
Port of Spain, Trinidad and Tobago	222	310.50	612	0	71	69	1,284.50
Tobago, Trinidad and Tobago	0 (included in room rate)	258	454	0	42.50	69	823.50
Tunis, Tunisia	29.50	38.50	54	0	13	11.50	146.50
Ankara, Turkey	0 (included in room rate)	79.50	117.50	0	26.50	16	239.50
Istanbul, Turkey	0 (included in room rate)	60.50	86.50	0	26.50	14.50	188
Izmir, Turkey	0 (included in room rate)	67.50	95.50	0	15	16	194
Ashgabat, Turkmenistan	0 (included in room rate)	40	67.50	4	10	21.50	143
Grand Turk, Turks and Caicos Islands	13	25.50	45	4.50	4	9	101
Providenciales, Turks and Caicos Islands	20	30.50	46.50	5.50	10	9	121.50
Kampala, Uganda	0 (included in room rate)	11.50	17	1	3.50	8.50	41.50
Kyiv, Ukraine	0 (included in room rate)	180.50	231	37	48	58	554.50
Abu Dhabi, United Arab Emirates	85.50	82	128.50	15	32	30.50	373.50
Dubai, United Arab Emirates	127	139.50	250	23.50	42.50	32	614.50
Atlanta, United States of America	15	27.50	42	0	5.50	8.50	98.50
Boston, United States of America	13	29	41.50	0	6	8	97.50
Chicago, United States of America	21	30	45	0	9	7.50	112.50
Houston, United States of America	14	21	40	0	5.5	7.50	88
Los Angeles, United States of America	12.50	24.50	40	0	7.50	8.50	93
Miami, United States of America	14.50	24.50	44.50	0	6.50	8.50	98.50
New York, United States of America	18	27	42	0	7.50	8	102.50
San Francisco, United States of America	20.50	16.50	46.50	0	8.50	7.50	99.50
Seattle, United States of America	12.50	21.50	35	0	5.50	6.50	81
Washington, United States of America	13.50	27	37	0	6.50	7.50	91.50
Montevideo, Uruguay	0 (included in room rate)	40.50	60	0	11	9	120.50
Tashkent, Uzbekistan	0 (included in room rate)	27.50	36.50	0	9	6.50	79.50
Port Vila, Vanuatu	1,606	4,271	6,198	749.50	642.50	761.50	14,228.50
Caracas, Venezuela	0 (included in room rate)	443.50	585	88	78	52.50	1,247
Valencia, Venezuela	285.50	385	551.50	71.50	76.50	68	1,438
Hanoi, Vietnam	0 (included in room rate)	12.50	51	4	10.50	7.50	85.50
Ho Chi Minh City, Vietnam	0 (included in room rate)	37.50	42.50	0	8	9	97
Sana’a, Yemen	0 (included in room rate)	20	28.50	3	5	9	65.50
Lusaka, Zambia	0 (included in room rate)	126.50	159	18	35.50	45	384
Harare, Zimbabwe	17	28	33.50	0	7	7	92.50

We checked HMRC’s figures against themselves. In 274 of the 281 cities where every component is a plain number, the meal and incidental components add up to the total residual. In 7 they do not (St John’s, Antigua and Barbuda; Darwin, Australia; Edmonton, Alberta, Canada; Almaty, Kazakhstan; Vilinius, Lithuania; Kathmandu, Nepal; Belgrade, Serbia), and in 3 a component is stated in a different currency or as a note, so the sum cannot be taken. The figures above are reproduced exactly as HMRC publishes them, including where they disagree with each other — and including HMRC’s own spelling of city names. We have not corrected any of it.

Why this site has nothing to gain from your answer

We are paid a fixed fee per enquiry, agreed in advance, identical whichever supplier receives it. This table is here because overseas trips are where a travel programme and an expenses policy most often contradict each other — the hotel is booked at one figure and the allowance assumes another.

Booking overseas travel for a team?

Describe the requirement once. It goes to no more than three suppliers, once each.

What to put in the travel policy

Say whether you use HMRC’s overseas rates, and whether for subsistence only or for accommodation too.
Name the method — hourly rates or actual meals — so a traveller cannot claim both.
Say when the 24-hour clock starts: arrival at the destination, per HMRC.
Say what happens where no city is listed: the nearest listed city.
Book accommodation through the channel rather than paying the room rate, if your programme can — it keeps the hotel inside the reporting and outside a 2020 figure.

The UK meal rates, and the rules on what counts as business travel at all, are on business travel expenses and HMRC. The policy clauses are on corporate travel policy, and car travel is on HMRC mileage rates.

This page reproduces HMRC’s published table and describes its guidance. It is not tax advice.

Common questions

What are the HMRC overseas subsistence rates?

Benchmark amounts HMRC publishes for accommodation and subsistence when employees travel outside the UK for work, for 284 cities in 170 countries. For each city there are hourly rates (over 5 hours, over 10 hours, 24 hours), a room rate, and individual meal and incidental amounts. Payments at or below the published rates can be made without the employee producing receipts, provided the travel qualifies.

When were the HMRC overseas rates last updated?

The HMRC page shows a publication date of 26 March 2020 and lists no later update (checked 22 September 2026). The rates in circulation as ‘2026 rates’ are the table published on that date.

What currency are the overseas subsistence rates in?

The currency is stated country by country — for example the United States section says all rates are in US dollars unless otherwise stated. They are not sterling. Where a cell names a different currency, that cell’s currency applies.

Can an employer pay both the hourly rate and the meal amounts?

No. HMRC’s manual: “Employers may use the individual meal rates or the hourly rates, but should not pay both for the same journey.”

When does the 24 hour rate start?

HMRC’s manual says the employer may pay the 24-hour rate for each complete period of 24 hours, starting from the time the employee arrives at the destination airport or train station, and ending when they leave the country in question.

Do employees need receipts?

Not for payments at or below the published rates. EIM05250: “HMRC has therefore agreed that employers may use the overseas scale rates when paying or reimbursing accommodation and subsistence expenses to employees whose duties require them to travel abroad, without the need for the employees to produce expenses receipts.” The employer still has to retain evidence that the travel qualified on each occasion.

What if the city is not in the table?

HMRC’s page: “If the country is not shown, you can use the rates for the closest city geographically that is shown.”

What are the HMRC overseas rates for New York?

On HMRC’s table New York is listed with an over 5 hours rate of 31, over 10 hours 76.50, a 24 hour rate of 102.50 plus room rate and a room rate of 216, all in US dollars. The table is dated 26 March 2020.

What are the HMRC overseas rates for Paris?

On HMRC’s table Paris is listed with an over 5 hours rate of 40, over 10 hours 86.50, a 24 hour rate of 117 plus room rate and a room rate of 199.50, all in euros.

Sources cited on this page

Every figure above was read from the source it is attributed to on 20 September 2026. How we check this.

HMRC overseas subsistence rates: all 284 cities, and the date on the table

Key points

What each column in HMRC’s table means

How the rates may be used — HMRC’s rules

Without receipts, but not without evidence

One method per journey

When the 24 hours start and stop

The shorter periods

The room rate is optional

When the rates do not apply as they stand

If you do not want to use them

The date on the table

Every city, A to Z

Meal and incidental components, every city

Booking overseas travel for a team?

What to put in the travel policy

Common questions

Sources cited on this page

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