ATO travel and overtime meal allowance rates 2026-27
Quick answer: the reasonable amount for an overtime meal is $40. For travel away from home overnight, the reasonable amount depends on your salary, where you stayed and which meals your allowance covered — a night in Sydney runs to $400.85 a day on the lowest salary table. Every figure below is from TD 2026/4.
What a "reasonable amount" actually buys you
These amounts are a substantiation exception, not an entitlement and not a cap. Three things have to be true before you can use one: you received a bona fide travel or overtime meal allowance for the expense, you actually incurred the expense and were not reimbursed, and the expense is deductible in the first place. If all three hold and you claim no more than the reasonable amount, you do not have to keep the receipts. Claim more than it and the normal substantiation rules apply to the whole claim, not just the excess.
Overtime meal allowance
For 2026-27 the reasonable amount for overtime meal expenses is $40 per meal. This one applies per occurrence of overtime, and only where you received an overtime meal allowance under an industrial instrument that is declared in your return.
Which salary table applies
| Salary | Table used below |
|---|---|
| $153,210 or less | Salary $153,210 or less |
| $153,211 to $272,680 | Salary $153,211 to $272,680 |
| $272,681 or more | Salary $272,681 or more |
Part-time employees annualise their salary to a full-time equivalent before choosing a table.
Domestic travel — salary $153,210 or less
| Place | Accommodation | Breakfast | Lunch | Dinner | Incidentals | Daily total |
|---|---|---|---|---|---|---|
| Adelaide | $158 | $36 | $40.45 | $69 | $25.40 | $328.85 |
| Brisbane | $188 | $36 | $40.45 | $69 | $25.40 | $358.85 |
| Canberra | $178 | $36 | $40.45 | $69 | $25.40 | $348.85 |
| Darwin | $220 | $36 | $40.45 | $69 | $25.40 | $390.85 |
| Hobart | $176 | $36 | $40.45 | $69 | $25.40 | $346.85 |
| Melbourne | $175 | $36 | $40.45 | $69 | $25.40 | $345.85 |
| Perth | $180 | $36 | $40.45 | $69 | $25.40 | $350.85 |
| Sydney | $230 | $36 | $40.45 | $69 | $25.40 | $400.85 |
| Other country centres | $141 | $32.25 | $36.80 | $63.45 | $25.40 | $298.90 |
Domestic travel — salary $153,211 to $272,680
| Place | Accommodation | Breakfast | Lunch | Dinner | Incidentals | Daily total |
|---|---|---|---|---|---|---|
| Adelaide | $211 | $39.20 | $55.35 | $77.65 | $36.30 | $419.50 |
| Brisbane | $257 | $39.20 | $55.35 | $77.65 | $36.30 | $465.50 |
| Canberra | $246 | $39.20 | $55.35 | $77.65 | $36.30 | $454.50 |
| Darwin | $293 | $39.20 | $55.35 | $77.65 | $36.30 | $501.50 |
| Hobart | $235 | $39.20 | $55.35 | $77.65 | $36.30 | $443.50 |
| Melbourne | $233 | $39.20 | $55.35 | $77.65 | $36.30 | $441.50 |
| Perth | $245 | $39.20 | $55.35 | $77.65 | $36.30 | $453.50 |
| Sydney | $307 | $39.20 | $55.35 | $77.65 | $36.30 | $515.50 |
| Other country centres | $188 | $36 | $36.80 | $71.45 | $36.30 | $368.55 |
Domestic travel — salary $272,681 or more
| Place | Accommodation | Breakfast | Lunch | Dinner | Incidentals | Daily total |
|---|---|---|---|---|---|---|
| Adelaide | $211 | $43.65 | $61.70 | $86.35 | $36.30 | $439 |
| Brisbane | $257 | $43.65 | $61.70 | $86.35 | $36.30 | $485 |
| Canberra | $246 | $43.65 | $61.70 | $86.35 | $36.30 | $474 |
| Darwin | $293 | $43.65 | $61.70 | $86.35 | $36.30 | $521 |
| Hobart | $235 | $43.65 | $61.70 | $86.35 | $36.30 | $463 |
| Melbourne | $265 | $43.65 | $61.70 | $86.35 | $36.30 | $493 |
| Perth | $265 | $43.65 | $61.70 | $86.35 | $36.30 | $493 |
| Sydney | $307 | $43.65 | $61.70 | $86.35 | $36.30 | $535 |
| All country centres | $207, or the listed amount if higher | $43.65 | $61.70 | $86.35 | $36.30 | Varies |
High-cost country centres — accommodation
117 centres carry their own accommodation amount. Meals and incidentals still come from your salary table above. Anywhere not listed here uses the "other country centres" row.
| Centre | Accommodation | Centre | Accommodation |
|---|---|---|---|
| Albany (WA) | $193 | Kadina (SA) | $207 |
| Albury (NSW) | $207 | Kalgoorlie (WA) | $193 |
| Alice Springs (NT) | $206 | Karratha (WA) | $304 |
| Ararat (Vic) | $159 | Katherine (NT) | $230 |
| Armidale (NSW) | $166 | Kingaroy (Qld) | $180 |
| Ayr (Qld) | $207 | Kununurra (WA) | $234 |
| Bairnsdale (Vic) | $182 | Launceston (Tas) | $174 |
| Ballarat (Vic) | $187 | Lismore (NSW) | $190 |
| Bathurst (NSW) | $207 | Mackay (Qld) | $166 |
| Bega (NSW) | $207 | Maitland (NSW) | $187 |
| Benalla (Vic) | $168 | Maryborough (Qld) | $207 |
| Bendigo (Vic) | $177 | Mildura (Vic) | $177 |
| Bordertown (SA) | $165 | Mount Gambier (SA) | $164 |
| Bourke (NSW) | $189 | Mount Isa (Qld) | $188 |
| Bright (Vic) | $180 | Mudgee (NSW) | $213 |
| Broken Hill (NSW) | $168 | Muswellbrook (NSW) | $166 |
| Broome (WA) | $269 | Nambour (Qld) | $168 |
| Bunbury (WA) | $184 | Naracoorte (SA) | $207 |
| Bundaberg (Qld) | $184 | Narrabri (NSW) | $207 |
| Burnie (Tas) | $181 | Newcastle (NSW) | $195 |
| Cairns (Qld) | $175 | Newman (WA) | $277 |
| Carnarvon (WA) | $183 | Nhulunbuy (NT) | $278 |
| Castlemaine (Vic) | $162 | Norfolk Island (Qld) | $256 |
| Ceduna (SA) | $156 | Northam (WA) | $232 |
| Charters Towers (Qld) | $168 | Nowra (NSW) | $168 |
| Chinchilla (Qld) | $207 | Orange (NSW) | $222 |
| Christmas Island (WA) | $221 | Port Augusta (SA) | $207 |
| Cobar (NSW) | $207 | Port Hedland (WA) | $281 |
| Cocos (Keeling) Islands (WA) | $331 | Port Lincoln (SA) | $170 |
| Coffs Harbour (NSW) | $207 | Port Macquarie (NSW) | $190 |
| Colac (Vic) | $207 | Port Pirie (SA) | $207 |
| Cooma (NSW) | $207 | Portland (Vic) | $170 |
| Cowra (NSW) | $207 | Queanbeyan (NSW) | $207 |
| Dalby (Qld) | $201 | Queenstown (Tas) | $207 |
| Dampier (WA) | $210 | Renmark (SA) | $207 |
| Derby (WA) | $192 | Rockhampton (Qld) | $174 |
| Devonport (Tas) | $170 | Roma (Qld) | $188 |
| Dubbo (NSW) | $173 | Sale (Vic) | $207 |
| Echuca (Vic) | $207 | Seymour (Vic) | $171 |
| Emerald (Qld) | $182 | Shepparton (Vic) | $172 |
| Esperance (WA) | $183 | Swan Hill (Vic) | $181 |
| Exmouth (WA) | $247 | Tamworth (NSW) | $207 |
| Geelong (Vic) | $175 | Taree (NSW) | $207 |
| Geraldton (WA) | $201 | Tennant Creek (NT) | $207 |
| Gladstone (Qld) | $171 | Thursday Island (Qld) | $323 |
| Gold Coast (Qld) | $234 | Toowoomba (Qld) | $161 |
| Gosford (NSW) | $161 | Townsville (Qld) | $174 |
| Goulburn (NSW) | $165 | Tumut (NSW) | $207 |
| Grafton (NSW) | $179 | Wagga Wagga (NSW) | $178 |
| Griffith (NSW) | $165 | Wangaratta (Vic) | $186 |
| Gunnedah (NSW) | $186 | Warrnambool (Vic) | $182 |
| Halls Creek (WA) | $215 | Weipa (Qld) | $238 |
| Hamilton (Vic) | $170 | Whyalla (SA) | $170 |
| Hervey Bay (Qld) | $175 | Wilpena-Pound (SA) | $281 |
| Horn Island (Qld) | $345 | Wodonga (Vic) | $207 |
| Horsham (Vic) | $173 | Wollongong (NSW) | $188 |
| Innisfail (Qld) | $207 | Wonthaggi (Vic) | $188 |
| Inverell (NSW) | $207 | Yulara (NT) | $570 |
| Jabiru (NT) | $216 |
Employee truck drivers
Truck drivers who sleep away from home get their own meal amounts, and no separate accommodation amount. The three meals are separate and cannot be added together into one claim.
| Breakfast | Lunch | Dinner |
|---|---|---|
| $32.25 | $36.80 | $63.45 |
Overseas travel — meals and incidentals by cost group
Overseas accommodation is not covered by a reasonable amount and must be fully substantiated. Find your destination's cost group in the country list below, then read the row for your salary table.
| Cost group | $153,210 or less | $153,211 to $272,680 | $272,681 or more |
|---|---|---|---|
| Group 1 | $100 ($75 meals + $25) | $120 ($95 meals + $25) | $150 ($120 meals + $30) |
| Group 2 | $140 ($110 meals + $30) | $165 ($130 meals + $35) | $220 ($180 meals + $40) |
| Group 3 | $185 ($150 meals + $35) | $215 ($175 meals + $40) | $275 ($230 meals + $45) |
| Group 4 | $230 ($195 meals + $35) | $260 ($215 meals + $45) | $340 ($290 meals + $50) |
| Group 5 | $275 ($235 meals + $40) | $340 ($290 meals + $50) | $425 ($365 meals + $60) |
| Group 6 | $325 ($280 meals + $45) | $410 ($360 meals + $50) | $475 ($415 meals + $60) |
Country cost groups
140 countries are listed. A destination that is not here falls to cost group 1.
| Country | Group | Country | Group | Country | Group |
|---|---|---|---|---|---|
| Albania | 3 | Georgia | 3 | Norway | 6 |
| Algeria | 3 | Germany | 5 | Oman | 6 |
| Antigua and Barbuda | 6 | Gibraltar | 4 | Pakistan | 2 |
| Argentina | 3 | Greece | 4 | Panama | 4 |
| Armenia | 3 | Guatemala | 4 | Papua New Guinea | 4 |
| Austria | 5 | Guyana | 5 | Paraguay | 2 |
| Azerbaijan | 3 | Hong Kong | 6 | Peru | 3 |
| Bahamas | 6 | Hungary | 4 | Philippines | 4 |
| Bahrain | 6 | Iceland | 6 | Poland | 4 |
| Bangladesh | 5 | India | 3 | Portugal | 4 |
| Barbados | 6 | Indonesia | 3 | Puerto Rico | 6 |
| Belarus | 2 | Iraq | 4 | Qatar | 6 |
| Belgium | 5 | Ireland | 6 | Romania | 3 |
| Bermuda | 6 | Israel | 6 | Russia | 4 |
| Bolivia | 3 | Italy | 5 | Rwanda | 2 |
| Bosnia | 2 | Jamaica | 4 | Saint Lucia | 5 |
| Brazil | 3 | Japan | 5 | Saint Vincent | 3 |
| Brunei | 3 | Jordan | 6 | Samoa | 4 |
| Bulgaria | 3 | Kazakhstan | 3 | Saudi Arabia | 5 |
| Burkina Faso | 3 | Kenya | 4 | Senegal | 5 |
| Cambodia | 4 | Korea Republic | 5 | Serbia | 3 |
| Cameroon | 4 | Kosovo | 2 | Sierra Leone | 3 |
| Canada | 5 | Kuwait | 5 | Singapore | 6 |
| Chile | 3 | Kyrgyzstan | 2 | Slovakia | 4 |
| China | 5 | Laos | 2 | Slovenia | 4 |
| Colombia | 3 | Latvia | 4 | Solomon Islands | 4 |
| Cook Islands | 4 | Lebanon | 4 | South Africa | 2 |
| Costa Rica | 4 | Lithuania | 4 | Spain | 4 |
| Cote d'Ivoire | 5 | Luxembourg | 6 | Sri Lanka | 4 |
| Croatia | 3 | Macau | 5 | Sweden | 6 |
| Cyprus | 4 | Malaysia | 3 | Switzerland | 6 |
| Czech Republic | 4 | Mali | 3 | Taiwan | 5 |
| Denmark | 6 | Malta | 4 | Tanzania | 2 |
| Dominican Republic | 4 | Mauritius | 4 | Thailand | 4 |
| East Timor | 3 | Mexico | 4 | Tonga | 3 |
| Ecuador | 4 | Monaco | 6 | Trinidad and Tobago | 6 |
| Egypt | 2 | Morocco | 3 | Tunisia | 2 |
| El Salvador | 4 | Mozambique | 3 | Türkiye (Turkey) | 3 |
| Eritrea | 3 | Myanmar | 2 | Uganda | 3 |
| Estonia | 4 | Namibia | 2 | Ukraine | 2 |
| Ethiopia | 2 | Nepal | 2 | United Arab Emirates | 6 |
| Fiji | 3 | Netherlands | 5 | United Kingdom | 5 |
| Finland | 6 | New Caledonia | 5 | United States of America | 6 |
| France | 5 | New Zealand | 4 | Uruguay | 3 |
| French Polynesia | 6 | Nicaragua | 3 | Vanuatu | 4 |
| Gabon | 5 | Nigeria | 4 | Vietnam | 3 |
| Gambia | 2 | North Macedonia | 2 |
Work-from-home deductions
The other big substantiation-exception rate, with its own record-keeping rules.
Truck driver deductions
Where the meal amounts above fit alongside the rest of the occupation's claims.
Income tax calculator
See what a deduction of this size is actually worth at your marginal rate.
Frequently asked questions
What is the ATO reasonable amount for overtime meals in 2026-27?
Does the reasonable amount mean I can claim it without spending it?
What is TD 2026/4?
Which salary table applies to me?
Can I add the daily meal amounts together?
What about accommodation when I travel overseas?
My country is not in the list. What cost group do I use?
Tax Accuracy & Sources
Every amount on this page is transcribed from TD 2026/4 for the 2026-27 income year. Reasonable amounts are a substantiation exception only — they do not make an expense deductible, and they are not a cap on a properly substantiated claim. The ATO issues a new determination each income year.