Per diem

Summary

Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business.

A per diem payment can cover part or all of the expenses incurred. For example, it may include an accommodation allowance or it may only cover meals (with actual accommodation costs reimbursed separately or be prepaid). Travel, particularly by motor vehicles, is often reimbursed at a rate determined only by distance travelled, e.g., the US business mileage reimbursement rate.

Fixed per diem (and per mile) rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure. In some countries, the income tax code specifies a maximum daily allowance: although an employer may pay a higher rate, the excess is subject to income tax.

United KingdomEdit

Accommodation and subsistence (meals) payments paid as fixed daily amounts are described as "scale rate expenses payments" by HM Revenue & Customs (HMRC). HMRC guidance does not use the term "per diem",[1] but it is used by some organisations.[2] HMRC allows scale rate expenses payments for income tax purposes for travel within the UK,[3] and allows a dispensation for such payments for travel abroad.[1]

United StatesEdit

U.S. companies and organizations use the per diem rate guide published by the General Services Administration which provides rates for a number of cities in the Continental United States.[4] For locations in the US outside the continental US, including Alaska, Hawaii and the US territories and possessions, per Diem rates are published by the Per Diem, Travel and Transportation Allowance Committee (also known as the Per Diem Committee or PDTATAC).[citation needed] For all foreign locations, per Diem rates are established by the Department of State.

Per diem is understood to include the additional expenses incurred living away from home—basically the need to have two residences.[5] The GSA establishes per diem rates within the Continental United States for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe properties in the local lodging industry";[6] this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama.[7]

To qualify for a per diem, work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay must genuinely be required and actually occurs, to justify payment of per diem allowance.[8] The purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is to alleviate the burden on taxpayers whose business or employment travel creates duplicated expenses.

The US military pays its members per diem in accordance with the Joint Travel Regulations.[9] According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all other days of travel receive the full rate.[10] The JTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt.[11] The JTR also follows the 'expenses below $75 do not require a receipt' rule, established by the Internal Revenue Service although local disbursing officers may question charges they feel may be false.[citation needed]

The US Government also allows federal employees to purchase a home at the temporary duty location and claim the allowable expenses of: mortgage interest, property taxes and utility costs actually incurred.[12]

In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income.[13]

Due to the large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the NBA has the highest per-diem for players at $115 per day, followed by the NHL whose per-diem began at a base of $100/day in 2012–13 and is adjusted each year based on changes in the US Consumer Price Index. Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as a rate set by the league or university they are affiliated with. As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016 Major League Baseball slashed allowances from $100/day to $35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale.[14]

Per Diem rates 2022Edit

Below are 2022 per diem rates in the United States[15].

Country Name Post Name Season Begin Season End Maximum Lodging Rate M & IE Rate Maximum Per Diem Rate Footnote Effective Date
AFGHANISTAN Kabul 44562 44926 0 78 78 View 43770
AFGHANISTAN Other 44562 44926 0 15 15 View 37834
ALBANIA Other 44562 44926 70 74 144 N/A 44562
ALBANIA Tirana 44562 44926 128 85 213 N/A 44562
ALGERIA Algiers 44562 44926 150 62 212 N/A 44501
ALGERIA Other 44562 44926 192 112 304 View 42005
ANDORRA Andorra 44562 44926 209 123 332 N/A 39448
ANGOLA Luanda 44562 44926 405 170 575 N/A 41487
ANGOLA Other 44562 44926 405 170 575 N/A 41487
ANGUILLA The Valley 44562 44926 244 130 374 N/A 43862
ANTARCTICA Antarctica Region Posts 44562 44926 0 1 1 N/A 40330
ANTIGUA AND BARBUDA Antigua and Barbuda 44698 44909 175 70 245 N/A 43862
ANTIGUA AND BARBUDA Antigua and Barbuda 44910 44697 204 73 277 N/A 43862
ANTIGUA AND BARBUDA Other 44667 44909 37 18 55 N/A 39569
ANTIGUA AND BARBUDA Other 44910 44666 50 19 69 N/A 39569
ARGENTINA Bariloche 44562 44926 218 112 330 N/A 40969
ARGENTINA Buenos Aires 44562 44926 267 129 396 N/A 42736
ARGENTINA Mendoza 44562 44926 182 105 287 N/A 41030
ARGENTINA Other 44562 44926 175 117 292 N/A 41030
ARMENIA Other 44562 44926 120 75 195 N/A 44531
ARMENIA Yerevan 44562 44926 120 75 195 N/A 44531
Aruba Oranjestad 44576 44673 310 141 451 N/A 43739
Aruba Oranjestad 44674 44575 259 136 395 N/A 43739
Aruba Other 44576 44673 310 141 451 N/A 44317
Aruba Other 44674 44575 259 136 395 N/A 44317
ASCENSION ISLAND Ascension Island 44562 44926 122 29 151 N/A 42675
AUSTRALIA Adelaide 44562 44926 152 125 277 N/A 44440
AUSTRALIA Bendigo 44562 44926 268 126 394 N/A 44440
AUSTRALIA Brisbane 44562 44926 163 101 264 N/A 44440
AUSTRALIA Broome 44562 44926 301 130 431 N/A 44440
AUSTRALIA Cairns 44562 44926 132 103 235 N/A 44440
AUSTRALIA Canberra 44562 44926 159 126 285 N/A 44440
AUSTRALIA Darwin, Northern Territory 44562 44926 208 126 334 N/A 44440
AUSTRALIA Exmouth 44562 44926 170 117 287 N/A 44440
AUSTRALIA Fremantle 44562 44926 184 108 292 N/A 44440
AUSTRALIA Hobart 44562 44926 163 134 297 N/A 44440
AUSTRALIA Melbourne 44562 44926 190 147 337 N/A 44440
AUSTRALIA Other 44562 44926 132 103 235 N/A 44440
AUSTRALIA Perth 44562 44926 209 139 348 N/A 44440
AUSTRALIA Richmond, NSW 44562 44926 149 107 256 N/A 44440
AUSTRALIA Sydney 44562 44926 240 147 387 N/A 44440
AUSTRIA Graz 44562 44926 256 119 375 N/A 44562
AUSTRIA Innsbruck 44562 44926 221 126 347 N/A 44562
AUSTRIA Linz 44562 44926 186 147 333 N/A 44562
AUSTRIA Other 44562 44926 221 126 347 N/A 44562
AUSTRIA Salzburg 44562 44926 262 115 377 N/A 44562
AUSTRIA Vienna 44562 44926 279 121 400 N/A 44562
AZERBAIJAN Baku 44562 44926 159 115 274 N/A 44562
AZERBAIJAN Ganja 44562 44926 125 90 215 N/A 41883
AZERBAIJAN Other 44562 44926 98 81 179 N/A 41883
AZERBAIJAN Qabala 44562 44926 128 84 212 N/A 41883
Bahamas, The Andros Island 44562 44926 159 107 266 View 42217
Bahamas, The Eleuthera Island 44668 44879 213 143 356 View 42248
Bahamas, The Eleuthera Island 44880 44667 276 150 426 View 42248
Bahamas, The Grand Bahama Island 44562 44926 187 126 313 View 42125
Bahamas, The Nassau 44562 44926 318 159 477 View 42064
Bahamas, The Other 44562 44926 176 132 308 View 42917
BAHRAIN Bahrain 44562 44926 255 122 377 N/A 42583
BAHRAIN MANAMA 44562 44926 255 122 377 N/A 42583
BANGLADESH Chittagong 44562 44926 150 96 246 N/A 43922
BANGLADESH Dhaka 44562 44926 240 95 335 N/A 43952
BANGLADESH Other 44562 44926 143 102 245 N/A 43952
BANGLADESH Sylhet 44562 44926 177 104 281 N/A 43952
BARBADOS Barbados 44682 44879 200 137 337 N/A 43647
BARBADOS Barbados 44880 44681 307 147 454 N/A 43647
BELARUS Minsk 44562 44926 190 70 260 N/A 44501
BELARUS Other 44562 44926 190 70 260 N/A 44501
BELGIUM Antwerp 44562 44926 190 105 295 N/A 44562
BELGIUM Brugge 44562 44926 128 91 219 View 44562
BELGIUM Brussels 44635 44733 227 133 360 N/A 44562
BELGIUM Brussels 44734 44634 174 127 301 N/A 44562
BELGIUM Diegem 44635 44733 227 133 360 N/A 44562
BELGIUM Diegem 44734 44634 174 127 301 N/A 44562
BELGIUM Kleine Brogel 44562 44926 114 80 194 N/A 44562
BELGIUM Liege 44562 44926 140 75 215 N/A 44562
BELGIUM Other 44562 44926 81 71 152 N/A 44562
BELGIUM SHAPE/Chievres 44562 44926 110 80 190 N/A 44562
BELGIUM Zaventem 44635 44733 227 133 360 N/A 44562
BELGIUM Zaventem 44734 44634 174 127 301 N/A 44562
BELIZE Belize City 44562 44926 158 115 273 N/A 43891
BELIZE Belmopan 44562 44926 156 87 243 N/A 43891
BELIZE Caye Caulker 44562 44926 131 111 242 N/A 43891
BELIZE Hopkins 44562 44926 199 110 309 N/A 43891
BELIZE Other 44562 44926 143 80 223 N/A 43891
BELIZE Placencia 44562 44926 202 106 308 N/A 43891
BELIZE San Ignacio Town 44562 44926 155 106 261 N/A 43891
BELIZE San Pedro 44562 44926 206 121 327 N/A 43891
BENIN Cotonou 44562 44926 136 92 228 N/A 44531
BENIN Other 44562 44926 80 67 147 N/A 39569
BERMUDA Bermuda 44652 44895 445 191 636 N/A 42826
BERMUDA Bermuda 44896 44651 365 183 548 N/A 42826
BHUTAN Bhutan 44562 44926 280 112 392 N/A 40513
BOLIVIA Cochabamba 44562 44926 85 49 134 N/A 41153
BOLIVIA La Paz 44562 44926 140 85 225 N/A 42461
BOLIVIA Other 44562 44926 77 53 130 N/A 42491
BOLIVIA Potosi 44562 44926 88 60 148 N/A 42461
BOLIVIA Santa Cruz 44562 44926 135 82 217 N/A 42278
BOLIVIA Tarija 44562 44926 81 60 141 N/A 42979
Bonaire, Sint Eustatius, and Saba Bonaire 44666 44909 118 88 206 N/A 39569
Bonaire, Sint Eustatius, and Saba Bonaire 44910 44665 155 91 246 N/A 39569
Bonaire, Sint Eustatius, and Saba Saba 44562 44926 186 113 299 N/A 39569
Bosnia and Herzegovina Other 44562 44926 115 71 186 N/A 44501
Bosnia and Herzegovina Sarajevo 44562 44926 115 71 186 N/A 44501
BOTSWANA Francistown 44562 44926 128 68 196 N/A 44562
BOTSWANA Gaborone 44562 44926 137 76 213 N/A 44562
BOTSWANA Kasane 44562 44926 158 79 237 N/A 44562
BOTSWANA Maun 44562 44926 137 69 206 N/A 44562
BOTSWANA Other 44562 44926 120 68 188 N/A 44562
BOTSWANA Selebi Phikwe 44562 44926 120 68 188 N/A 44562
BOTSWANA Serowe 44562 44926 73 66 139 N/A 44562
BRAZIL Belem 44562 44926 76 47 123 N/A 44501
BRAZIL Belo Horizonte 44562 44926 69 59 128 N/A 44501
BRAZIL Brasilia 44562 44926 121 96 217 N/A 44562
BRAZIL Fortaleza 44562 44926 210 114 324 N/A 41426
BRAZIL Foz do Iguacu 44562 44926 71 71 142 N/A 44501
BRAZIL Goiania 44562 44926 194 131 325 N/A 41030
BRAZIL Manaus 44562 44926 117 95 212 N/A 43252
BRAZIL Natal 44562 44926 199 95 294 N/A 40483
BRAZIL Other 44562 44926 177 130 307 N/A 41030
BRAZIL Porto Alegre 44562 44926 150 112 262 N/A 43678
BRAZIL Porto Velho 44562 44926 64 38 102 N/A 44501
BRAZIL Recife, Pernambuco 44562 44926 199 93 292 N/A 40483
BRAZIL Rio de Janeiro 44562 44926 219 99 318 N/A 44501
BRAZIL Salvador da Bahia 44562 44926 201 121 322 N/A 41609
BRAZIL Sao Paulo 44562 44926 286 96 382 View 44501
BRUNEI Bandar Seri Begawan 44562 44926 200 101 301 N/A 44531
BRUNEI Jerudong 44562 44926 245 106 351 N/A 41699
BRUNEI Other 44562 44926 75 48 123 N/A 36586
BULGARIA Bourgas 44562 44926 112 74 186 N/A 43525
BULGARIA Other 44562 44926 106 81 187 N/A 44440
BULGARIA Plovdiv 44562 44926 119 87 206 N/A 44440
BULGARIA Sofia 44562 44926 173 99 272 N/A 44501
BULGARIA Varna 44562 44926 114 77 191 N/A 43891
BURKINA FASO Bobo Dioulasso 44562 44926 71 63 134 N/A 44531
BURKINA FASO Other 44562 44926 71 63 134 N/A 44531
BURKINA FASO Ouagadougou 44562 44926 166 107 273 N/A 44531
BURMA Naypyitaw 44562 44926 110 106 216 N/A 42795
BURMA Other 44562 44926 150 93 243 N/A 42795
BURMA Rangoon 44562 44926 180 107 287 N/A 42795
BURUNDI Bujumbura 44562 44926 120 48 168 View 44501
BURUNDI Other 44562 44926 120 48 168 View 44501
CABO VERDE Boa Vista Island 44562 44926 171 48 219 N/A 44501
CABO VERDE Fogo 44562 44926 71 64 135 N/A 44501
CABO VERDE Other 44562 44926 64 46 110 N/A 44501
CABO VERDE Praia 44562 44926 147 96 243 N/A 44501
CABO VERDE Sal Island 44562 44926 160 94 254 N/A 44501
CABO VERDE Sao Tiago Island 44562 44926 52 45 97 N/A 44501
CABO VERDE Sao Vicente Island 44562 44926 118 80 198 N/A 44501
CAMBODIA Other 44562 44926 110 57 167 N/A 42095
CAMBODIA Phnom Penh 44562 44926 151 85 236 N/A 41760
CAMBODIA Siem Reap 44652 44834 155 79 234 N/A 41609
CAMBODIA Siem Reap 44835 44651 170 81 251 N/A 41609
CAMBODIA Sihanoukville 44682 44804 145 73 218 N/A 42552
CAMBODIA Sihanoukville 44805 44681 180 76 256 N/A 42552
CAMEROON Douala 44562 44926 161 127 288 N/A 44501
CAMEROON Limbe 44562 44926 160 72 232 N/A 44501
CAMEROON Other 44562 44926 129 60 189 View 44501
CAMEROON Yaounde 44562 44926 179 110 289 N/A 44501
CANADA Banff 44562 44926 302 89 391 N/A 44409
CANADA Calgary 44562 44926 254 140 394 N/A 44409
CANADA Dartmouth 44562 44926 192 145 337 N/A 44409
CANADA Edmonton 44562 44926 178 138 316 N/A 44409
CANADA Fort McMurray, Alberta 44562 44926 210 92 302 N/A 39448
CANADA Fredericton 44562 44926 184 125 309 N/A 44409
CANADA Gander, Newfoundland 44562 44926 166 118 284 N/A 44409
CANADA Goose Bay 44562 44926 171 116 287 N/A 44409
CANADA Halifax 44562 44926 192 145 337 N/A 44409
CANADA Kelowna 44562 44926 197 135 332 N/A 44409
CANADA London, Ontario 44562 44926 115 94 209 N/A 40391
CANADA Moncton 44562 44926 156 119 275 N/A 44409
CANADA Montreal 44562 44926 186 117 303 View 44409
CANADA Nanoose Bay 44562 44926 109 100 209 N/A 44409
CANADA Niagara Falls, Ontario 44562 44926 181 138 319 View 44409
CANADA Other 44562 44926 132 113 245 N/A 44409
CANADA Ottawa 44562 44926 216 118 334 N/A 44409
CANADA Prince Edward Island 44562 44926 202 125 327 N/A 44409
CANADA Quebec 44562 44926 241 135 376 N/A 44409
CANADA Regina, Saskatchewan 44562 44926 192 91 283 N/A 39448
CANADA Richmond 44562 44926 220 130 350 N/A 44409
CANADA Saskatoon, Saskatchewan 44562 44926 188 90 278 N/A 39448
CANADA Sidney 44562 44926 149 108 257 N/A 44409
CANADA St. John's, Newfoundland 44562 44926 186 144 330 N/A 44409
CANADA Toronto 44562 44926 285 130 415 View 44409
CANADA Vancouver 44636 44895 398 167 565 N/A 44409
CANADA Vancouver 44896 44635 202 148 350 N/A 44409
CANADA Victoria 44696 44835 231 132 363 N/A 44409
CANADA Victoria 44836 44695 170 126 296 N/A 44409
CANADA Whistler, BC 44562 44926 245 128 373 N/A 44409
CANADA Whitehorse, Yukon 44562 44926 228 103 331 N/A 44409
CANADA Winnipeg 44562 44926 195 148 343 N/A 44409
CANADA Yellowknife 44562 44926 141 103 244 N/A 44409
CAYMAN ISLANDS Cayman Islands 44759 44909 307 119 426 N/A 42339
CAYMAN ISLANDS Cayman Islands 44910 44758 588 147 735 N/A 42339
CENTRAL AFRICAN REPUBLIC Bangui 44562 44926 215 91 306 View 44531
CENTRAL AFRICAN REPUBLIC Other 44562 44926 215 91 306 View 44531
CHAD Ndjamena 44562 44926 232 113 345 N/A 44501
CHAD Other 44562 44926 173 100 273 View 41913
CHAGOS ARCHIPELAGO Diego Garcia 44562 44926 147 80 227 N/A 43405
CHILE Other 44562 44926 182 89 271 N/A 41456
CHILE Santiago 44562 44926 226 88 314 N/A 44501
CHINA Beijing 44562 44926 254 118 372 View 44378
CHINA Changchun 44562 44926 167 100 267 N/A 41365
CHINA Chengdu 44562 44926 145 133 278 N/A 44197
CHINA Chongqing 44562 44926 114 126 240 N/A 43101
CHINA Dalian 44562 44926 166 108 274 N/A 41365
CHINA Fuzhou 44562 44926 176 122 298 N/A 41640
CHINA Guangzhou 44562 44926 246 169 415 N/A 43160
CHINA Guilin 44562 44926 168 100 268 N/A 41122
CHINA Haikou 44562 44926 176 114 290 N/A 44197
CHINA Hangzhou 44562 44926 169 124 293 N/A 42217
CHINA Harbin 44562 44926 187 101 288 N/A 41365
CHINA Jinan 44562 44926 121 85 206 N/A 44197
CHINA Lhasa 44562 44926 210 111 321 N/A 43101
CHINA Lijiang 44562 44926 153 133 286 N/A 42186
CHINA Nanjing 44562 44926 136 76 212 N/A 44197
CHINA Nanning 44562 44926 131 119 250 N/A 40848
CHINA Ningbo 44562 44926 135 97 232 N/A 44197
CHINA Other 44562 44926 142 111 253 View 44197
CHINA Qingdao 44562 44926 157 88 245 N/A 40664
CHINA Sanya 44562 44926 173 90 263 N/A 44197
CHINA Shanghai 44562 44926 250 138 388 N/A 44501
CHINA Shantou 44562 44926 141 86 227 N/A 40634
CHINA Shenyang 44562 44926 186 104 290 N/A 44501
CHINA Shenzhen 44562 44926 263 135 398 N/A 44378
CHINA Suzhou 44562 44926 148 106 254 N/A 44197
CHINA Tianjin 44562 44926 141 102 243 N/A 41030
CHINA Urumqi 44562 44926 146 79 225 N/A 44197
CHINA Wuhan 44562 44926 142 111 253 View 44197
CHINA Xiamen 44562 44926 175 113 288 N/A 43191
CHINA Xian 44562 44926 190 142 332 N/A 44197
CHINA Zhuhai 44562 44926 168 117 285 N/A 44197
COCOS (KEELING) ISLANDS Cocos Islands 44562 44926 58 50 108 N/A 35855
COLOMBIA Barranquilla 44562 44926 113 71 184 N/A 44440
COLOMBIA Bogota 44562 44926 270 95 365 N/A 44562
COLOMBIA Bucaramanga 44562 44926 93 71 164 View 44470
COLOMBIA Buenaventura 44562 44926 101 67 168 View 44440
COLOMBIA Cali 44562 44926 148 75 223 N/A 44440
COLOMBIA Cartagena 44562 44926 263 102 365 N/A 44440
COLOMBIA Cucuta 44562 44926 135 74 209 N/A 44440
COLOMBIA Medellin 44562 44926 145 78 223 N/A 44440
COLOMBIA Other 44562 44926 98 52 150 View 44440
COLOMBIA Pasto 44562 44926 110 53 163 N/A 44440
COLOMBIA San Andres 44562 44926 173 71 244 N/A 44440
COLOMBIA San Jose del Guaviare 44562 44926 98 52 150 N/A 44440
COLOMBIA Santa Marta 44562 44926 142 72 214 N/A 44440
COLOMBIA Tumaco 44562 44926 91 58 149 N/A 44440
COMOROS Moroni 44562 44926 116 75 191 N/A 42370
COMOROS Other 44562 44926 72 71 143 N/A 42217
COOK ISLANDS Other 44562 44926 243 120 363 N/A 44562
COOK ISLANDS Rarotonga 44562 44926 243 120 363 N/A 44562
COSTA RICA Other 44562 44926 147 116 263 N/A 44501
COSTA RICA San Jose 44562 44926 147 116 263 N/A 44501
COTE D'IVOIRE Abidjan 44562 44926 228 114 342 N/A 44531
COTE D'IVOIRE Other 44562 44926 80 76 156 N/A 41000
COTE D'IVOIRE Yamoussoukro 44562 44926 79 75 154 N/A 44531
CROATIA Cavtat 44694 44849 319 124 443 N/A 42675
CROATIA Cavtat 44850 44693 210 113 323 N/A 42675
CROATIA Dubrovnik 44694 44849 319 124 443 N/A 42675
CROATIA Dubrovnik 44850 44693 210 113 323 N/A 42675
CROATIA Other 44562 44926 176 86 262 N/A 44501
CROATIA Split 44682 44849 251 121 372 N/A 42675
CROATIA Split 44850 44681 231 119 350 N/A 42675
CROATIA Zagreb 44562 44926 176 86 262 N/A 44501
CUBA Camaguey 44562 44926 180 64 244 N/A 42767
CUBA Guantanamo Bay 44562 44926 125 52 177 N/A 43525
CUBA Havana 44562 44926 200 110 310 N/A 44470
CUBA Holguin 44562 44926 100 49 149 N/A 42767
CUBA Matanzas 44562 44926 110 47 157 N/A 42767
CUBA Other 44562 44926 100 49 149 N/A 42767
CUBA Santiago 44562 44926 130 60 190 N/A 42767
CUBA Trinidad 44562 44926 128 63 191 N/A 42767
Curacao Curacao 44562 44926 194 111 305 N/A 41214
CYPRUS Akrotiri 44562 44926 262 128 390 N/A 44562
CYPRUS Limassol 44562 44926 262 128 390 N/A 44562
CYPRUS Nicosia 44562 44926 203 109 312 N/A 44501
CYPRUS Other 44562 44926 158 84 242 N/A 44562
CYPRUS Paphos 44562 44926 166 124 290 N/A 44562
Czech Republic Brno 44562 44926 132 84 216 N/A 43739
Czech Republic Other 44562 44926 139 82 221 N/A 43739
Czech Republic Prague 44562 44926 255 108 363 N/A 44501
DEM. PEOPLE'S REPUBLIC OF KOREA Other 44562 44926 113 63 176 N/A 43374
DEM. PEOPLE'S REPUBLIC OF KOREA Pyongyang 44562 44926 168 69 237 N/A 43374
DEMOCRATIC REPUBLIC OF THE CONGO Bukavu 44562 44926 165 114 279 N/A 42736
DEMOCRATIC REPUBLIC OF THE CONGO Goma 44562 44926 134 106 240 N/A 42736
DEMOCRATIC REPUBLIC OF THE CONGO Kinshasa 44562 44926 240 152 392 N/A 44562
DEMOCRATIC REPUBLIC OF THE CONGO Lubumbashi 44562 44926 197 126 323 N/A 42736
DEMOCRATIC REPUBLIC OF THE CONGO Mbuji Mayi, Kasai 44562 44926 120 109 229 N/A 42736
DEMOCRATIC REPUBLIC OF THE CONGO Other 44562 44926 130 101 231 View 42736
DENMARK Aalborg 44562 44926 201 113 314 N/A 44562
DENMARK Copenhagen 44562 44926 235 152 387 N/A 44562
DENMARK Lyngby 44562 44926 235 152 387 N/A 44562
DENMARK Odense 44562 44926 209 119 328 N/A 44562
DENMARK Other 44562 44926 212 108 320 N/A 44562
DJIBOUTI Djibouti City 44562 44926 249 132 381 N/A 43070
DJIBOUTI Other 44562 44926 85 69 154 N/A 40575
DOMINICA Dominica 44562 44926 195 117 312 N/A 43862
DOMINICAN REPUBLIC Bavaro 44562 44926 225 63 288 N/A 44531
DOMINICAN REPUBLIC La Romana 44562 44926 280 83 363 N/A 42522
DOMINICAN REPUBLIC Other 44562 44926 180 60 240 N/A 44562
DOMINICAN REPUBLIC Puerto Plata 44562 44926 200 46 246 N/A 44531
DOMINICAN REPUBLIC Punta Cana 44562 44926 217 65 282 N/A 44531
DOMINICAN REPUBLIC Santo Domingo 44562 44926 200 89 289 N/A 44501
DOMINICAN REPUBLIC Sosua 44562 44926 150 63 213 N/A 42522
ECUADOR Cuenca 44562 44926 122 94 216 N/A 44409
ECUADOR Galapagos Islands 44562 44926 300 136 436 N/A 44409
ECUADOR Guayaquil 44562 44926 149 102 251 N/A 44409
ECUADOR Manta 44562 44926 118 89 207 N/A 43252
ECUADOR Other 44562 44926 122 94 216 N/A 44409
ECUADOR Quito 44562 44926 190 107 297 N/A 42064
EGYPT Alexandria 44562 44926 175 95 270 View 43831
EGYPT Aswan 44652 44834 135 102 237 View 43770
EGYPT Aswan 44835 44651 165 105 270 View 43770
EGYPT Cairo 44562 44926 175 98 273 View 44501
EGYPT Luxor 44562 44926 150 79 229 View 42736
EGYPT Other 44562 44926 165 70 235 View 43770
EGYPT Sharm el Sheikh 44566 44832 140 86 226 View 43709
EGYPT Sharm el Sheikh 44833 44565 160 88 248 View 43709
EL SALVADOR Other 44562 44926 62 48 110 N/A 42552
EL SALVADOR San Salvador 44562 44926 128 93 221 View 39479
EQUATORIAL GUINEA Bata 44562 44926 110 61 171 N/A 42948
EQUATORIAL GUINEA Malabo 44562 44926 178 110 288 N/A 44501
EQUATORIAL GUINEA Other 44562 44926 178 110 288 N/A 44501
ERITREA Asmara 44562 44926 125 83 208 N/A 43891
ERITREA Keren 44562 44926 60 85 145 N/A 42186
ERITREA Massawa 44562 44926 90 83 173 N/A 42064
ERITREA Other 44562 44926 60 85 145 N/A 42186
ESTONIA Other 44713 44834 202 99 301 N/A 44562
ESTONIA Other 44835 44712 169 96 265 N/A 44562
ESTONIA Tallinn 44562 44926 221 118 339 N/A 44562
ESWATINI Mbabane 44562 44926 107 61 168 View 44562
ESWATINI Other 44562 44926 35 23 58 N/A 44562
ETHIOPIA Addis Ababa 44562 44926 315 56 371 N/A 44562
ETHIOPIA Other 44562 44926 96 61 157 N/A 42125
Falkland Islands (Islas Malvinas) Falkland Islands 44562 44926 101 74 175 N/A 44562
FAROE ISLANDS Faroe Islands 44562 44926 228 96 324 N/A 44562
FIJI Korolevu 44562 44926 67 75 142 N/A 44562
FIJI Nadi 44562 44926 178 95 273 N/A 44562
FIJI Natadola 44562 44926 424 149 573 N/A 44562
FIJI Other 44562 44926 190 96 286 N/A 44562
FIJI Sigatoka 44562 44926 138 80 218 N/A 44562
FIJI Suva 44562 44926 190 96 286 N/A 44562
FINLAND Helsinki 44562 44926 277 139 416 N/A 44562
FINLAND Other 44562 44926 248 119 367 N/A 44562
FRANCE Bordeaux 44562 44926 206 131 337 N/A 44562
FRANCE Cannes 44682 44834 476 161 637 N/A 44562
FRANCE Cannes 44835 44681 334 147 481 N/A 44562
FRANCE Deauville 44562 44926 328 124 452 N/A 44562
FRANCE Lyon 44562 44926 283 146 429 N/A 44562
FRANCE Marseille 44562 44926 341 149 490 N/A 44562
FRANCE Montpellier 44562 44926 203 160 363 N/A 44562
FRANCE Nice 44562 44926 217 136 353 N/A 44562
FRANCE Other 44562 44926 213 128 341 N/A 44562
FRANCE Paris 44562 44926 405 175 580 View 44562
FRANCE Strasbourg 44562 44926 341 158 499 N/A 44562
FRANCE Toulouse 44562 44926 228 126 354 N/A 44562
FRENCH GUIANA French Guiana 44562 44926 174 90 264 N/A 44562
FRENCH POLYNESIA French Polynesia 44562 44926 266 155 421 N/A 39387
GABON Libreville 44562 44926 156 104 260 N/A 44501
GABON Other 44562 44926 184 133 317 N/A 40575
Gambia, The Banjul 44562 44926 138 68 206 N/A 44501
Gambia, The Other 44562 44926 35 32 67 N/A 38808
GEORGIA Ajara Region 44562 44926 195 95 290 N/A 41609
GEORGIA Borjomi 44562 44926 91 71 162 N/A 39387
GEORGIA Gudauri 44652 44895 104 71 175 N/A 39356
GEORGIA Gudauri 44896 44651 162 77 239 N/A 39356
GEORGIA Kutaisi 44562 44926 85 76 161 N/A 41609
GEORGIA Other 44562 44926 72 63 135 N/A 39356
GEORGIA Tbilisi 44562 44926 236 92 328 N/A 44562
GERMANY Berlin 44562 44926 227 113 340 N/A 44562
GERMANY Boeblingen 44562 44926 243 123 366 N/A 44562
GERMANY Bonames 44562 44926 235 126 361 N/A 44562
GERMANY Bonn 44562 44926 220 122 342 N/A 44562
GERMANY Bremen 44562 44926 220 119 339 N/A 44562
GERMANY Cologne 44562 44926 244 115 359 N/A 44562
GERMANY Dresden 44562 44926 215 124 339 N/A 44562
GERMANY Duesseldorf 44562 44926 262 127 389 N/A 44562
GERMANY Echterdingen 44562 44926 243 123 366 N/A 44562
GERMANY Erfurt 44562 44926 231 114 345 N/A 44562
GERMANY Eschborn 44562 44926 235 126 361 N/A 44562
GERMANY Esslingen 44562 44926 243 123 366 N/A 44562
GERMANY Frankfurt am Main 44562 44926 235 126 361 N/A 44562
GERMANY Garmisch-Partenkirchen 44562 44926 203 115 318 N/A 44562
GERMANY Hamburg 44562 44926 220 106 326 N/A 44562
GERMANY Hannover 44562 44926 197 108 305 N/A 44562
GERMANY Heidelberg 44562 44926 231 114 345 N/A 44562
GERMANY Herongen 44562 44926 262 127 389 N/A 44562
GERMANY Hoechst 44562 44926 235 126 361 N/A 44562
GERMANY Kalkar 44562 44926 262 127 389 N/A 44562
GERMANY Koenigswinter 44562 44926 220 122 342 N/A 44562
GERMANY Kornwestheim 44562 44926 243 123 366 N/A 44562
GERMANY Leipzig 44562 44926 203 126 329 N/A 44562
GERMANY Ludwigsburg 44562 44926 243 123 366 N/A 44562
GERMANY Mainz 44562 44926 227 129 356 N/A 44562
GERMANY Moenchen-Gladbach 44562 44926 262 127 389 N/A 44562
GERMANY Munich 44562 44926 249 131 380 N/A 44562
GERMANY Nellingen 44562 44926 243 123 366 N/A 44562
GERMANY Oberammergau 44562 44926 203 115 318 N/A 44562
GERMANY Offenbach 44562 44926 235 126 361 N/A 44562
GERMANY Other 44562 44926 220 122 342 N/A 44562
GERMANY Roedelheim 44562 44926 235 126 361 N/A 44562
GERMANY Sindelfingen 44562 44926 243 123 366 N/A 44562
GERMANY Stuttgart 44562 44926 243 123 366 N/A 44562
GERMANY Tuebingen 44562 44926 243 123 366 N/A 44562
GERMANY Twisteden 44562 44926 262 127 389 N/A 44562
GERMANY Wiesbaden 44562 44926 237 117 354 N/A 44562
GHANA Accra 44562 44926 232 85 317 N/A 44501
GHANA Other 44562 44926 120 88 208 N/A 43617
GIBRALTAR Gibraltar 44562 44926 214 116 330 N/A 44562
GREECE Athens 44562 44926 200 122 322 N/A 44562
GREECE Iraklion (Crete) 44562 44926 157 83 240 N/A 44562
GREECE Other 44562 44926 157 83 240 N/A 44562
GREENLAND Ilulissat 44562 44926 228 121 349 N/A 44562
GREENLAND Kangerlussuaq 44562 44926 197 109 306 N/A 44562
GREENLAND Nuuk 44652 44835 324 128 452 N/A 44562
GREENLAND Nuuk 44836 44651 278 124 402 N/A 44562
GREENLAND Other 44562 44926 215 107 322 N/A 44562
GREENLAND Thule 44562 44926 210 68 278 N/A 39326
GRENADA Grenada 44668 44914 163 114 277 N/A 42036
GRENADA Grenada 44915 44667 228 121 349 N/A 42036
GUADELOUPE Other 44562 44926 77 80 157 View 34243
GUADELOUPE Saint Martin (French Part) 44562 44926 124 100 224 View 43862
GUATEMALA Guatemala City 44562 44926 144 96 240 N/A 42491
GUATEMALA Other 44562 44926 106 76 182 N/A 39264
GUINEA Conakry 44562 44926 224 88 312 N/A 44562
GUINEA Other 44562 44926 57 48 105 N/A 35400
GUINEA-BISSAU Bissau 44562 44926 160 78 238 N/A 41730
GUINEA-BISSAU Other 44562 44926 73 44 117 N/A 41730
GUYANA Georgetown 44562 44926 220 108 328 N/A 43800
GUYANA Other 44562 44926 220 108 328 N/A 43800
HAITI Cap Haitien 44562 44926 150 91 241 View 41395
HAITI Jacmel 44562 44926 98 75 173 View 41395
HAITI Montrouis 44562 44926 133 106 239 View 40575
HAITI Other 44562 44926 140 40 180 View 41395
HAITI Petionville 44562 44926 155 111 266 View 41306
HAITI Port-au-Prince 44562 44926 155 101 256 View 44501
HOLY SEE Holy See 44562 44926 367 137 504 N/A 44562
HONDURAS Bay Islands 44562 44926 198 99 297 N/A 43739
HONDURAS La Ceiba 44562 44926 138 85 223 N/A 42370
HONDURAS Other 44562 44926 130 80 210 N/A 42370
HONDURAS San Pedro Sula 44562 44926 187 98 285 N/A 42370
HONDURAS Tegucigalpa 44562 44926 187 91 278 N/A 44501
HONDURAS Tela 44562 44926 125 86 211 N/A 42370
HONG KONG Hong Kong 44562 44926 355 180 535 N/A 42064
HUNGARY Budapest 44562 44926 235 100 335 N/A 44562
HUNGARY Other 44562 44926 130 64 194 N/A 44562
HUNGARY Papa 44562 44926 130 64 194 N/A 44562
ICELAND Akureyri 44562 44926 143 134 277 N/A 44562
ICELAND Egilsstadir 44562 44926 220 119 339 N/A 44562
ICELAND Other 44562 44926 142 134 276 N/A 44562
ICELAND Reykjavik 44696 44834 260 137 397 N/A 44562
ICELAND Reykjavik 44835 44695 220 133 353 N/A 44562
INDIA Agra 44562 44926 139 81 220 N/A 43678
INDIA Bangalore 44562 44926 352 141 493 N/A 43252
INDIA Chennai 44562 44926 252 112 364 N/A 44105
INDIA Goa 44562 44926 217 73 290 N/A 44105
INDIA Hyderabad 44562 44926 212 118 330 N/A 43252
INDIA Kolkata 44562 44926 268 118 386 N/A 43647
INDIA Mumbai 44562 44926 214 118 332 N/A 44105
INDIA New Delhi 44562 44926 238 124 362 N/A 44501
INDIA Other 44562 44926 196 92 288 N/A 43282
INDIA Pune 44562 44926 187 101 288 N/A 43344
INDIA Trivandrum 44562 44926 182 56 238 N/A 38353
INDONESIA Bali 44562 44926 235 111 346 N/A 43556
INDONESIA Bandung 44562 44926 218 107 325 N/A 41518
INDONESIA Denpasar 44562 44926 235 111 346 N/A 43556
INDONESIA Jakarta 44562 44926 252 107 359 N/A 44501
INDONESIA Jayapura 44562 44926 127 40 167 N/A 36831
INDONESIA Medan 44562 44926 58 37 95 N/A 44501
INDONESIA Other 44562 44926 58 37 95 N/A 44501
INDONESIA Surabaya 44562 44926 154 110 264 N/A 43405
INDONESIA Timika, Irian Jaya 44562 44926 254 68 322 N/A 36678
IRAN Other 44562 44926 97 58 155 N/A 34213
IRAN Tehran 44562 44926 97 58 155 N/A 34213
IRAQ Baghdad 44562 44926 0 11 11 View 38261
IRAQ Erbil 44562 44926 211 65 276 View 40878
IRAQ Other 44562 44926 247 82 329 View 42339
IRELAND Cork 44562 44926 162 113 275 N/A 44562
IRELAND Dublin 44562 44926 262 103 365 N/A 44562
IRELAND Galway 44562 44926 174 112 286 N/A 44562
IRELAND Other 44562 44926 156 98 254 N/A 44562
ISRAEL Eilat 44562 44926 455 150 605 N/A 44562
ISRAEL En Boqeq 44562 44926 300 122 422 N/A 42430
ISRAEL Haifa 44562 44926 290 132 422 N/A 42430
ISRAEL Herzliya-Pituach 44562 44926 380 153 533 N/A 42401
ISRAEL Jerusalem 44562 44926 400 155 555 N/A 43891
ISRAEL Other 44562 44926 305 146 451 N/A 42430
ISRAEL Sedom 44562 44926 300 122 422 N/A 42430
ISRAEL Tel Aviv 44562 44926 440 174 614 N/A 44531
ISRAEL Tiberias 44562 44926 305 146 451 N/A 42430
ITALY Aviano 44562 44926 113 86 199 N/A 44562
ITALY Bari 44562 44926 250 142 392 N/A 44562
ITALY Bologna 44562 44926 280 125 405 N/A 44562
ITALY Bolzano 44562 44926 142 109 251 N/A 44562
ITALY Capri 44562 44926 422 170 592 N/A 44562
ITALY Catania 44562 44926 171 124 295 N/A 44562
ITALY Como 44562 44926 320 163 483 N/A 44562
ITALY Ferrara 44562 44926 169 110 279 N/A 44562
ITALY Florence 44562 44926 280 131 411 N/A 44562
ITALY Gaeta 44652 44834 378 149 527 N/A 44562
ITALY Gaeta 44835 44651 186 130 316 N/A 44562
ITALY Genoa 44562 44926 232 119 351 N/A 44562
ITALY La Spezia 44562 44926 145 105 250 N/A 44562
ITALY Milan 44562 44926 308 188 496 N/A 44562
ITALY Modena 44562 44926 174 92 266 N/A 44562
ITALY Naples 44562 44926 223 144 367 N/A 44562
ITALY Other 44562 44926 198 118 316 N/A 44562
ITALY Palermo 44562 44926 214 117 331 N/A 44562
ITALY Pisa 44562 44926 139 92 231 N/A 44562
ITALY Ravenna 44562 44926 146 104 250 N/A 44562
ITALY Reggio Emilia 44562 44926 171 112 283 N/A 44562
ITALY Rimini 44562 44926 181 120 301 N/A 44562
ITALY Rome 44562 44926 367 137 504 N/A 44562
ITALY Siena 44562 44926 267 116 383 N/A 44562
ITALY Taormina 44562 44926 171 124 295 N/A 44562
ITALY Treviso 44562 44926 186 110 296 N/A 44562
ITALY Trieste 44562 44926 221 108 329 N/A 44562
ITALY Turin 44562 44926 291 140 431 N/A 44562
ITALY Venice 44562 44926 372 147 519 N/A 44562
ITALY Verona 44562 44926 186 89 275 N/A 44562
ITALY Vicenza 44562 44926 151 90 241 N/A 44562
JAMAICA Kingston 44562 44926 211 101 312 N/A 44562
JAMAICA Montego Bay 44806 44895 209 86 295 N/A 42064
JAMAICA Montego Bay 44896 44805 316 96 412 N/A 42064
JAMAICA Other 44562 44926 211 101 312 N/A 44562
JAPAN Akashi 44562 44926 275 147 422 N/A 44531
JAPAN Amagasaki 44562 44926 275 147 422 N/A 44531
JAPAN Asahikawa 44562 44926 103 84 187 N/A 44531
JAPAN Ashiya 44562 44926 154 154 308 N/A 44531
JAPAN Awashima 44562 44926 288 199 487 View 44531
JAPAN Beppu 44562 44926 176 106 282 N/A 44531
JAPAN Fukui 44562 44926 85 72 157 N/A 44531
JAPAN Fukuoka 44562 44926 193 157 350 N/A 44531
JAPAN Fukuyama 44562 44926 85 79 164 N/A 44531
JAPAN Gifu 44562 44926 168 116 284 N/A 44531
JAPAN Hamamatsu 44562 44926 149 85 234 N/A 44531
JAPAN Hiroshima 44762 44804 307 134 441 N/A 44531
JAPAN Hiroshima 44805 44761 180 121 301 N/A 44531
JAPAN Itazuke 44562 44926 193 157 350 N/A 44531
JAPAN Izumisano 44562 44926 188 89 277 N/A 44531
JAPAN Kagoshima 44562 44926 155 87 242 N/A 44531
JAPAN Kanazawa 44562 44926 99 92 191 N/A 44531
JAPAN Kitakyushu 44562 44926 165 111 276 N/A 44531
JAPAN Kochi 44562 44926 125 78 203 N/A 44531
JAPAN Komaki 44562 44926 125 113 238 N/A 44531
JAPAN Kumamoto 44562 44926 191 99 290 N/A 44531
JAPAN Kurashiki 44562 44926 218 162 380 N/A 44531
JAPAN Kure 44562 44926 114 114 228 N/A 44531
JAPAN Kyoto 44562 44926 321 149 470 N/A 44531
JAPAN Matsue 44562 44926 85 76 161 N/A 44531
JAPAN Matsuyama 44562 44926 122 112 234 N/A 44531
JAPAN Miyazaki City 44562 44926 255 122 377 N/A 44531
JAPAN Morioka 44562 44926 112 81 193 N/A 44531
JAPAN Nagasaki 44562 44926 218 125 343 N/A 44531
JAPAN Nagoya 44562 44926 268 143 411 N/A 44531
JAPAN NAHA 44562 44926 172 104 276 N/A 43405
JAPAN Nara 44562 44926 108 93 201 N/A 44531
JAPAN Narita 44562 44926 182 89 271 N/A 44531
JAPAN Niigata 44562 44926 79 96 175 N/A 44531
JAPAN Nishinomiya 44562 44926 154 154 308 N/A 44531
JAPAN Obihiro 44562 44926 123 84 207 N/A 44531
JAPAN Oita 44562 44926 114 101 215 N/A 44531
JAPAN Okayama 44562 44926 146 121 267 N/A 44531
JAPAN Okinawa Prefecture 44743 44804 279 116 395 N/A 44531
JAPAN Okinawa Prefecture 44805 44742 180 106 286 N/A 44531
JAPAN Osaka-Kobe 44562 44926 275 147 422 N/A 44531
JAPAN Other 44562 44926 147 91 238 N/A 44531
JAPAN Otsu 44562 44926 126 121 247 N/A 44531
JAPAN Oyama 44562 44926 86 88 174 N/A 44531
JAPAN Sapporo 44562 44926 270 136 406 N/A 44531
JAPAN Sasebo 44562 44926 121 106 227 N/A 44531
JAPAN Sendai 44562 44926 287 124 411 N/A 44531
JAPAN Shiga 44562 44926 126 121 247 N/A 44531
JAPAN Takamatsu 44562 44926 108 86 194 N/A 44531
JAPAN Takayama 44562 44926 145 104 249 N/A 44531
JAPAN Tokushima 44562 44926 104 88 192 N/A 44531
JAPAN Tokyo City 44562 44926 315 135 450 View 44531
JAPAN Tokyo-To 44562 44926 151 102 253 View 44531
JAPAN Tottori 44562 44926 99 108 207 N/A 44531
JAPAN Toyama 44562 44926 133 102 235 N/A 44531
JAPAN Toyonaka 44562 44926 130 143 273 N/A 44531
JAPAN Tsu 44562 44926 135 104 239 N/A 44531
JAPAN Wakayama 44562 44926 135 115 250 N/A 44531
JAPAN Yamato 44562 44926 134 81 215 N/A 44531
JAPAN Yokohama 44562 44926 262 155 417 N/A 44531
JAPAN Yokota 44562 44926 125 77 202 N/A 44531
JAPAN Yufuin 44562 44926 157 99 256 N/A 44531
JORDAN Amman 44562 44926 246 138 384 N/A 43525
JORDAN Aqaba 44562 44926 146 105 251 N/A 39873
JORDAN Dead Sea/Jordan Valley 44635 44727 215 118 333 N/A 39873
JORDAN Dead Sea/Jordan Valley 44728 44634 199 117 316 N/A 39873
JORDAN Other 44562 44926 146 105 251 N/A 39873
JORDAN Petra 44562 44926 176 125 301 N/A 41395
KAZAKHSTAN Aktau 44562 44926 213 93 306 N/A 39904
KAZAKHSTAN Almaty 44562 44926 217 126 343 N/A 44562
KAZAKHSTAN Nur-Sultan 44562 44926 220 92 312 N/A 44562
KAZAKHSTAN Other 44562 44926 138 98 236 N/A 39904
KENYA Lamu 44562 44926 231 87 318 N/A 43922
KENYA Malindi 44562 44926 117 69 186 View 43922
KENYA Mara Area Region 44562 44926 295 30 325 View 43922
KENYA Mombasa 44562 44926 160 78 238 View 43525
KENYA Mt. Kenya Area 44562 44926 209 106 315 View 43922
KENYA Nairobi 44562 44926 250 83 333 View 44501
KENYA Nanyuki 44562 44926 97 64 161 View 43922
KENYA Other 44562 44926 147 77 224 View 43525
KENYA Watamu 44562 44926 249 90 339 View 43922
KIRIBATI Christmas Island 44562 44926 76 64 140 N/A 40391
KIRIBATI Kiribati 44562 44926 94 51 145 N/A 44440
KIRIBATI Other 44562 44926 71 42 113 N/A 44440
Korea, South Busan 44562 44926 233 140 373 N/A 44440
Korea, South Changwon 44562 44926 120 69 189 N/A 44440
Korea, South Cheju 44562 44926 225 103 328 N/A 44440
Korea, South Chinju 44562 44926 86 67 153 N/A 44440
Korea, South Chongju 44562 44926 71 53 124 N/A 44440
Korea, South Chonju 44562 44926 150 72 222 N/A 44440
Korea, South Chung Ju 44562 44926 85 59 144 N/A 44440
Korea, South Incheon 44562 44926 155 94 249 N/A 44440
Korea, South Kimhae 44562 44926 66 67 133 N/A 44440
Korea, South Kumi 44562 44926 105 75 180 N/A 44440
Korea, South Kwangju 44562 44926 156 136 292 N/A 44440
Korea, South Kyongju 44562 44926 137 92 229 N/A 44440
Korea, South Masan 44562 44926 62 74 136 N/A 44440
Korea, South Other 44562 44926 75 50 125 N/A 44440
Korea, South Pyeongchang 44562 44926 201 85 286 N/A 44440
Korea, South Pyongtaek 44562 44926 80 62 142 N/A 44440
Korea, South Seoul 44562 44926 230 137 367 View 44440
Korea, South Sokcho 44562 44926 114 85 199 N/A 44440
Korea, South Taegu 44562 44926 129 127 256 N/A 44440
Korea, South Taejon 44562 44926 116 77 193 N/A 44440
Korea, South Uijongbu 44562 44926 75 50 125 N/A 44440
Korea, South Ulsan 44562 44926 183 99 282 N/A 44440
KOSOVO Other 44562 44926 56 46 102 N/A 39630
KOSOVO Pristina 44562 44926 105 60 165 N/A 44562
KUWAIT Kuwait City 44562 44926 325 105 430 N/A 44348
KUWAIT Other 44562 44926 325 105 430 N/A 44348
KYRGYZSTAN Bishkek 44562 44926 224 59 283 N/A 44501
KYRGYZSTAN Issyk-Kul Region 44562 44926 130 62 192 N/A 41000
KYRGYZSTAN Other 44562 44926 75 53 128 N/A 41000
LAOS Luang Prabang 44562 44926 184 89 273 N/A 41091
LAOS Other 44562 44926 110 81 191 N/A 41091
LAOS Vientiane 44562 44926 120 92 212 N/A 44562
LATVIA Other 44562 44926 82 80 162 N/A 42979
LATVIA Riga 44562 44926 229 133 362 N/A 44501
LEBANON Beirut 44562 44926 135 75 210 View 41334
LEBANON Other 44562 44926 135 75 210 View 41334
LESOTHO Maseru 44562 44926 120 72 192 N/A 44562
LESOTHO Other 44562 44926 108 86 194 N/A 41091
LIBERIA Monrovia 44562 44926 200 95 295 View 44562
LIBERIA Other 44562 44926 70 46 116 View 38869
LIBYA Benghazi 44562 44926 117 79 196 View 34213
LIBYA Misurata 44562 44926 117 79 196 View 34213
LIBYA Other 44562 44926 81 79 160 View 34213
LIBYA Sirte 44562 44926 117 79 196 View 34213
LIBYA Tripoli 44562 44926 0 21 21 View 44501
LIECHTENSTEIN Liechtenstein 44562 44926 258 172 430 N/A 44501
LITHUANIA Other 44562 44926 130 92 222 N/A 41671
LITHUANIA Palanga 44713 44834 200 111 311 N/A 42248
LITHUANIA Palanga 44835 44712 160 107 267 N/A 42248
LITHUANIA Vilnius 44562 44926 200 121 321 N/A 44562
LUXEMBOURG Luxembourg 44562 44926 353 133 486 N/A 44562
MACAU Macau 44562 44926 321 120 441 N/A 39569
MADAGASCAR Antananarivo 44562 44926 212 71 283 N/A 44501
MADAGASCAR Nosy Be 44562 44926 145 68 213 N/A 39873
MADAGASCAR Other 44562 44926 113 54 167 N/A 39873
MALAWI Blantyre 44562 44926 146 84 230 N/A 43191
MALAWI Lilongwe 44562 44926 150 74 224 N/A 44501
MALAWI Mangochi 44562 44926 117 81 198 N/A 43191
MALAWI Other 44562 44926 117 81 198 N/A 43191
MALAWI Salima 44562 44926 160 91 251 N/A 43191
MALAYSIA Kota Kinabalu, Sabah 44562 44926 144 94 238 N/A 44440
MALAYSIA Kuala Lumpur 44562 44926 186 78 264 View 44440
MALAYSIA Kuantan 44562 44926 79 52 131 N/A 44440
MALAYSIA Langkawi 44562 44926 239 106 345 N/A 44440
MALAYSIA Melaka 44562 44926 118 94 212 N/A 44440
MALAYSIA Other 44562 44926 97 47 144 N/A 44440
MALAYSIA Penang 44562 44926 127 86 213 N/A 44440
MALDIVES Maldives 44562 44926 310 144 454 N/A 44197
MALDIVES Male 44562 44926 310 144 454 N/A 44197
MALI Bamako 44562 44926 154 96 250 View 44531
MALI Other 44562 44926 67 45 112 View 44531
MALTA Malta 44562 44926 302 142 444 N/A 44562
MARSHALL ISLANDS Kwajalein Atoll 44562 44926 130 46 176 N/A 40725
MARSHALL ISLANDS Likiep Atoll 44562 44926 76 37 113 N/A 39114
MARSHALL ISLANDS Majuro 44562 44926 139 76 215 N/A 41214
MARSHALL ISLANDS Other 44562 44926 50 33 83 N/A 39114
MARTINIQUE Martinique 44562 44926 170 135 305 N/A 43862
MAURITANIA Kaedi 44562 44926 43 33 76 N/A 42491
MAURITANIA Nouadhibou 44562 44926 73 56 129 N/A 42491
MAURITANIA Nouakchott 44562 44926 97 72 169 N/A 44501
MAURITANIA Other 44562 44926 43 35 78 N/A 42491
MAURITIUS Mauritius 44562 44926 190 108 298 N/A 44409
Mayotte Mayotte Islands 44562 44926 110 68 178 N/A 44562
MEXICO Acapulco 44562 44926 170 92 262 N/A 36861
MEXICO Campeche 44562 44926 106 85 191 N/A 41821
MEXICO Cancun 44562 44926 242 119 361 N/A 41791
MEXICO Chihuahua 44562 44926 106 75 181 N/A 43435
MEXICO Ciudad Juarez 44562 44926 113 63 176 N/A 44501
MEXICO Ciudad Victoria 44562 44926 96 55 151 N/A 38108
MEXICO Colima 44562 44926 119 76 195 N/A 41548
MEXICO Cozumel 44562 44926 151 79 230 N/A 36404
MEXICO Cuernavaca 44562 44926 138 73 211 N/A 36861
MEXICO Culiacan 44562 44926 79 48 127 N/A 36465
MEXICO Ensenada 44562 44926 141 69 210 N/A 37043
MEXICO Guadalajara 44562 44926 180 91 271 N/A 42401
MEXICO Hermosillo 44562 44926 115 59 174 N/A 36434
MEXICO Huatulco 44562 44926 132 83 215 N/A 36861
MEXICO Ixtapa Zihuatanejo 44562 44926 99 88 187 N/A 36861
MEXICO La Paz 44562 44926 130 59 189 N/A 37043
MEXICO Los Cabos (Cabo San Lucas and San Jose del Cabo) 44562 44926 273 108 381 N/A 40969
MEXICO Manzanillo 44562 44926 145 84 229 N/A 41579
MEXICO Matamoros 44562 44926 56 67 123 N/A 44562
MEXICO Mazatlan 44562 44926 130 56 186 N/A 37530
MEXICO Merida 44562 44926 157 93 250 N/A 44044
MEXICO Mexicali 44562 44926 160 62 222 N/A 37043
MEXICO Mexico City, D.F. 44562 44926 244 106 350 N/A 44562
MEXICO Monterrey 44562 44926 165 92 257 N/A 44501
MEXICO Morelia 44562 44926 108 64 172 N/A 36861
MEXICO Nogales 44562 44926 125 82 207 N/A 44562
MEXICO Nuevo Laredo 44562 44926 76 84 160 N/A 40634
MEXICO Other 44562 44926 102 65 167 N/A 36861
MEXICO Playa del Carmen, Quintana Roo 44562 44926 132 97 229 N/A 41791
MEXICO Puebla 44562 44926 138 73 211 N/A 42856
MEXICO Puerto Penasco 44562 44926 241 121 362 N/A 42705
MEXICO Puerto Vallarta 44562 44926 181 99 280 N/A 41579
MEXICO Queretaro 44562 44926 120 59 179 N/A 42856
MEXICO San Carlos 44562 44926 110 82 192 N/A 44562
MEXICO San Luis Potosi 44562 44926 154 104 258 N/A 43313
MEXICO San Miguel de Allende 44562 44926 120 59 179 N/A 36861
MEXICO Tapachula 44562 44926 94 57 151 N/A 34304
MEXICO Tijuana 44562 44926 126 78 204 N/A 41699
MEXICO Valle del Bravo 44562 44926 242 95 337 N/A 41306
MEXICO Veracruz 44562 44926 120 71 191 N/A 36861
MEXICO Zacatecas 44562 44926 134 63 197 N/A 38596
Micronesia, Federated States of Chuuk 44562 44926 141 85 226 N/A 43466
Micronesia, Federated States of Kosrae 44562 44926 125 84 209 N/A 43466
Micronesia, Federated States of Other 44562 44926 141 85 226 N/A 43466
Micronesia, Federated States of Pohnpei 44562 44926 127 89 216 N/A 43466
Micronesia, Federated States of Yap 44562 44926 132 85 217 N/A 43466
MOLDOVA Chisinau 44562 44926 155 89 244 N/A 44287
MOLDOVA Other 44562 44926 155 89 244 N/A 44287
MONACO Monaco 44562 44926 420 126 546 N/A 44562
MONGOLIA Other 44562 44926 90 71 161 N/A 41640
MONGOLIA Ulaanbaatar 44562 44926 185 100 285 N/A 44501
MONTENEGRO Other 44562 44926 187 102 289 N/A 44562
MONTENEGRO Podgorica 44562 44926 187 102 289 N/A 44562
MONTSERRAT Montserrat 44682 44895 70 55 125 N/A 40391
MONTSERRAT Montserrat 44896 44681 105 59 164 N/A 40391
MOROCCO Agadir 44562 44926 203 136 339 N/A 44197
MOROCCO Casablanca 44562 44926 211 94 305 N/A 44197
MOROCCO Fes 44562 44926 237 91 328 N/A 44197
MOROCCO Marrakech 44562 44926 231 113 344 N/A 44197
MOROCCO Other 44562 44926 175 71 246 N/A 44501
MOROCCO Rabat 44562 44926 235 150 385 N/A 44197
MOROCCO Tangier 44562 44926 217 115 332 N/A 44197
MOROCCO Taroudant 44562 44926 170 70 240 N/A 44197
MOZAMBIQUE Maputo 44562 44926 220 86 306 N/A 44501
MOZAMBIQUE Other 44562 44926 189 114 303 N/A 41791
MOZAMBIQUE Pemba 44562 44926 189 114 303 N/A 41791
NAMIBIA Etosha 44562 44926 109 60 169 N/A 44562
NAMIBIA Opuwo 44562 44926 96 66 162 N/A 44562
NAMIBIA Other 44562 44926 85 65 150 N/A 44562
NAMIBIA Walvis Bay 44562 44926 113 68 181 N/A 44562
NAMIBIA Windhoek 44562 44926 137 68 205 N/A 44562
NAURU Nauru 44562 44926 148 101 249 N/A 41153
NEPAL Kathmandu 44562 44926 204 113 317 N/A 44562
NEPAL Other 44562 44926 153 90 243 N/A 43405
NEPAL Pokhara 44562 44926 160 113 273 N/A 43405
NETHERLANDS Amsterdam 44562 44926 439 145 584 N/A 44562
NETHERLANDS Coevorden 44562 44926 157 117 274 N/A 44562
NETHERLANDS Eindhoven 44562 44926 210 110 320 N/A 44562
NETHERLANDS Lisse 44562 44926 173 125 298 N/A 44562
NETHERLANDS Maastricht 44562 44926 310 152 462 N/A 44562
NETHERLANDS Noordwijk 44562 44926 191 104 295 N/A 44562
NETHERLANDS Other 44562 44926 185 116 301 N/A 44562
NETHERLANDS Papendrecht 44562 44926 272 152 424 View 44562
NETHERLANDS Rotterdam 44562 44926 272 152 424 View 44562
NETHERLANDS Schiphol 44562 44926 469 195 664 N/A 44562
NETHERLANDS The Hague 44562 44926 331 131 462 N/A 44562
NETHERLANDS Utrecht 44562 44926 165 117 282 N/A 44562
NETHERLANDS Ypenburg 44562 44926 331 131 462 N/A 44562
NEW CALEDONIA New Caledonia 44562 44926 192 97 289 N/A 39630
NEW ZEALAND Auckland 44562 44926 255 171 426 N/A 44562
NEW ZEALAND Christchurch 44562 44926 175 123 298 N/A 44562
NEW ZEALAND Dunedin 44562 44926 135 114 249 N/A 44562
NEW ZEALAND Other 44562 44926 117 94 211 N/A 44562
NEW ZEALAND Queenstown 44562 44926 290 131 421 N/A 44562
NEW ZEALAND Rotorua 44562 44926 138 115 253 N/A 44562
NEW ZEALAND Wellington 44562 44926 184 122 306 N/A 44562
NICARAGUA Corn Island 44562 44926 116 65 181 N/A 40634
NICARAGUA Managua 44562 44926 172 93 265 N/A 44501
NICARAGUA Other 44562 44926 98 55 153 N/A 40634
NICARAGUA San Juan del Sur 44562 44926 242 70 312 N/A 40664
NIGER Niamey 44562 44926 193 91 284 N/A 44531
NIGER Other 44562 44926 99 57 156 N/A 40725
NIGERIA Abuja 44562 44926 265 139 404 N/A 44562
NIGERIA Kaduna 44562 44926 265 113 378 View 41913
NIGERIA Lagos 44562 44926 298 93 391 N/A 44501
NIGERIA Other 44562 44926 318 131 449 View 42278
NIGERIA Port Harcourt 44562 44926 318 131 449 View 42278
NIUE Niue 44562 44926 180 79 259 N/A 44562
NORTH MACEDONIA Ohrid 44562 44926 89 92 181 N/A 41852
NORTH MACEDONIA Other 44562 44926 89 92 181 N/A 41852
NORTH MACEDONIA Skopje 44562 44926 160 76 236 N/A 44501
NORWAY Oslo 44562 44926 203 133 336 N/A 44562
NORWAY Other 44562 44926 203 133 336 N/A 44562
NORWAY Stavanger 44562 44926 217 144 361 N/A 44562
OMAN Duqm 44562 44926 179 135 314 N/A 42064
OMAN Muscat 44562 44926 261 155 416 N/A 41548
OMAN Other 44713 44834 211 170 381 N/A 42064
OMAN Other 44835 44712 167 165 332 N/A 42064
OMAN Salalah 44713 44834 211 170 381 N/A 42064
OMAN Salalah 44835 44712 167 165 332 N/A 42064
OTHER FOREIGN LOCALITIES Other Foreign Localities 44562 44926 48 35 83 N/A 44470
PAKISTAN Faisalabad 44562 44926 163 94 257 View 42522
PAKISTAN Islamabad 44562 44926 130 80 210 View 44562
PAKISTAN Karachi 44562 44926 98 86 184 View 44470
PAKISTAN Lahore 44562 44926 231 86 317 View 42522
PAKISTAN Other 44562 44926 177 82 259 View 42522
PAKISTAN Peshawar 44562 44926 124 74 198 View 42522
PAKISTAN Quetta 44562 44926 177 82 259 View 42522
PALAU Koror 44562 44926 204 136 340 N/A 42095
PALAU Other 44562 44926 204 136 340 N/A 42095
PANAMA Colon 44562 44926 114 87 201 N/A 42005
PANAMA David, Chiriqui 44562 44926 114 81 195 N/A 41214
PANAMA Other 44562 44926 84 58 142 N/A 41244
PANAMA Panama City 44562 44926 173 99 272 N/A 42005
PAPUA NEW GUINEA Other 44562 44926 162 65 227 N/A 43922
PAPUA NEW GUINEA Port Moresby 44562 44926 268 85 353 N/A 43922
PARAGUAY Asuncion 44562 44926 175 93 268 N/A 44501
PARAGUAY Ciudad del Este 44562 44926 133 85 218 N/A 41487
PARAGUAY Other 44562 44926 62 60 122 N/A 41487
PARAGUAY Pegro Juan 44562 44926 45 76 121 N/A 41487
PERU Cusco 44562 44926 213 120 333 N/A 40513
PERU Lima 44562 44926 250 92 342 N/A 44501
PERU Other 44562 44926 127 70 197 View 40940
PERU Paracas 44562 44926 196 78 274 N/A 40483
PHILIPPINES Baguio City 44562 44926 132 78 210 N/A 44440
PHILIPPINES Cebu 44562 44926 132 96 228 N/A 44501
PHILIPPINES Clark AFB 44562 44926 115 102 217 N/A 44440
PHILIPPINES Davao City 44562 44926 101 86 187 View 44501
PHILIPPINES Mactan 44562 44926 161 104 265 N/A 44440
PHILIPPINES Manila 44562 44926 205 144 349 View 44409
PHILIPPINES Other 44562 44926 96 79 175 View 44409
POLAND Bydgoszcz 44562 44926 110 75 185 N/A 43862
POLAND Gdansk 44562 44926 140 91 231 View 43862
POLAND Katowice 44562 44926 124 92 216 N/A 44075
POLAND Kielce 44562 44926 117 76 193 N/A 43862
POLAND Krakow 44562 44926 205 100 305 N/A 44075
POLAND Lodz 44562 44926 108 75 183 N/A 43862
POLAND Other 44562 44926 98 75 173 N/A 43862
POLAND Poznan 44562 44926 126 88 214 View 43862
POLAND Warsaw 44562 44926 175 89 264 N/A 44531
POLAND Wroclaw 44562 44926 130 86 216 N/A 44562
POLAND Zakopane 44562 44926 114 86 200 N/A 43191
PORTUGAL Cascais 44562 44926 106 94 200 N/A 44562
PORTUGAL Estoril 44562 44926 106 94 200 N/A 44562
PORTUGAL Faial Island 44652 44865 105 71 176 N/A 44562
PORTUGAL Faial Island 44866 44651 97 70 167 N/A 44562
PORTUGAL Lisbon 44562 44926 181 118 299 N/A 44562
PORTUGAL Madeira Islands 44562 44926 110 61 171 N/A 44562
PORTUGAL Oeiras 44562 44926 106 94 200 N/A 44562
PORTUGAL Oporto 44562 44926 177 110 287 N/A 44562
PORTUGAL Other 44562 44926 98 66 164 N/A 44562
PORTUGAL Ponta Delgada 44652 44865 180 61 241 N/A 44562
PORTUGAL Ponta Delgada 44866 44651 141 57 198 N/A 44562
PORTUGAL Sao Miguel Island 44562 44926 233 90 323 N/A 44562
QATAR Doha 44562 44926 227 158 385 N/A 43405
QATAR Other 44562 44926 227 158 385 N/A 43405
REPUBLIC OF THE CONGO Brazzaville 44562 44926 287 119 406 N/A 44501
REPUBLIC OF THE CONGO Other 44562 44926 287 119 406 N/A 44501
REUNION Reunion 44562 44926 145 76 221 N/A 39173
ROMANIA Bucharest 44562 44926 170 93 263 N/A 44501
ROMANIA Constanta-Mihail Kogalniceanu AB 44667 44818 155 88 243 View 43678
ROMANIA Constanta-Mihail Kogalniceanu AB 44819 44666 89 82 171 View 43678
ROMANIA Other 44562 44926 124 82 206 N/A 43191
RUSSIA Moscow 44562 44926 195 62 257 View 44501
RUSSIA Other 44562 44926 173 117 290 N/A 44501
RUSSIA Saint Petersburg 44562 44926 352 134 486 N/A 44501
RUSSIA Sochi 44562 44926 305 202 507 N/A 41944
RUSSIA Vladivostok 44562 44926 214 95 309 N/A 44501
RUSSIA Yekaterinburg 44562 44926 173 117 290 N/A 44501
RUSSIA Yuzhno-Sakhalinsk 44562 44926 250 120 370 N/A 38930
RWANDA Akagera 44562 44926 107 60 167 N/A 44287
RWANDA Gisenyi 44562 44926 112 40 152 N/A 44287
RWANDA Kigali 44562 44926 203 80 283 N/A 44287
RWANDA Other 44562 44926 112 40 152 N/A 44287
RWANDA Ruhengeri 44562 44926 84 33 117 N/A 44287
SAINT HELENA Saint Helena 44562 44926 43 15 58 N/A 44562
SAINT KITTS AND NEVIS Saint Kitts and Nevis 44562 44926 220 92 312 N/A 43862
SAINT VINCENT AND THE GRENADINES Saint Vincent and the Grenadines 44562 44926 150 69 219 N/A 43862
Samoa Samoa 44562 44926 186 114 300 N/A 41061
SAN MARINO San Marino 44562 44926 116 98 214 N/A 44562
SAO TOME AND PRINCIPE Principe 44562 44926 258 47 305 N/A 39814
SAO TOME AND PRINCIPE Sao Tome 44562 44926 154 117 271 N/A 39814
SAUDI ARABIA Dhahran Area 44562 44926 260 176 436 View 42036
SAUDI ARABIA Eskan 44562 44926 80 43 123 N/A 41944
SAUDI ARABIA Jeddah 44562 44926 347 163 510 N/A 42005
SAUDI ARABIA Medina 44713 44834 169 93 262 N/A 38412
SAUDI ARABIA Medina 44835 44712 100 86 186 N/A 38412
SAUDI ARABIA Other 44562 44926 347 163 510 N/A 42005
SAUDI ARABIA Riyadh 44562 44926 416 142 558 N/A 44562
SAUDI ARABIA Taif 44713 44834 133 89 222 N/A 38412
SAUDI ARABIA Taif 44835 44712 111 87 198 N/A 38412
SENEGAL Dakar 44562 44926 195 134 329 N/A 44531
SENEGAL Mbour 44562 44926 96 83 179 N/A 44531
SENEGAL Other 44562 44926 79 64 143 N/A 44531
SERBIA Belgrade 44562 44926 205 102 307 N/A 44501
SERBIA Kopaonik 44562 44926 152 68 220 N/A 42095
SERBIA Other 44562 44926 98 62 160 N/A 43770
SEYCHELLES Seychelles 44562 44926 303 130 433 N/A 43800
SIERRA LEONE Freetown 44562 44926 180 103 283 N/A 44562
SIERRA LEONE Other 44562 44926 130 64 194 N/A 44531
SINGAPORE Singapore 44562 44926 288 134 422 N/A 44197
Sint Maarten Sint Maarten 44562 44926 180 121 301 N/A 41214
Slovakia Bratislava 44562 44926 171 104 275 N/A 44562
Slovakia Liptovsky Mikulas 44562 44926 126 97 223 N/A 44562
Slovakia Other 44562 44926 113 71 184 N/A 44562
Slovakia Zilina 44562 44926 134 56 190 N/A 39356
SLOVENIA Ljubljana 44562 44926 170 107 277 N/A 44562
SLOVENIA Other 44562 44926 170 107 277 N/A 44562
SLOVENIA Portoroz 44562 44926 207 86 293 N/A 38443
SOLOMON ISLANDS Honiara 44562 44926 270 91 361 N/A 44501
SOLOMON ISLANDS Other 44562 44926 270 91 361 N/A 44501
SOMALIA Mogadishu 44562 44926 0 66 66 View 43191
SOMALIA Other 44562 44926 112 57 169 View 39387
SOUTH AFRICA Bloemfontein 44562 44926 117 67 184 N/A 44562
SOUTH AFRICA Cape Town 44562 44926 206 84 290 N/A 44562
SOUTH AFRICA Durban 44562 44926 210 73 283 N/A 44562
SOUTH AFRICA Johannesburg 44562 44926 238 79 317 N/A 44562
SOUTH AFRICA Other 44562 44926 109 61 170 N/A 44562
SOUTH AFRICA Pretoria 44562 44926 161 84 245 N/A 44562
SOUTH AFRICA Sun City 44562 44926 118 56 174 N/A 44562
SOUTH SUDAN Juba 44562 44926 275 90 365 View 44501
SOUTH SUDAN Other 44562 44926 275 90 365 View 44501
SPAIN Almeria 44562 44926 163 105 268 N/A 44562
SPAIN Balearic Islands 44562 44926 190 118 308 N/A 44562
SPAIN Barcelona 44562 44926 236 121 357 N/A 44562
SPAIN Bilbao 44562 44926 183 105 288 N/A 44562
SPAIN Fuengirola 44562 44926 153 87 240 N/A 44562
SPAIN La Coruna 44562 44926 146 88 234 N/A 44562
SPAIN Las Palmas de Gran Canaria 44562 44926 185 93 278 N/A 44562
SPAIN Madrid 44562 44926 243 117 360 N/A 44562
SPAIN Malaga 44562 44926 211 108 319 N/A 44562
SPAIN Marbella 44562 44926 145 96 241 N/A 44562
SPAIN Other 44562 44926 148 96 244 N/A 44562
SPAIN Oviedo 44562 44926 119 89 208 N/A 44562
SPAIN San Sebastian 44562 44926 136 86 222 N/A 44562
SPAIN Santa Cruz de Tenerife 44562 44926 125 87 212 N/A 44562
SPAIN Santander 44562 44926 167 86 253 N/A 44562
SPAIN Santiago de Compostela 44562 44926 167 97 264 N/A 44562
SPAIN Seville 44562 44926 161 84 245 N/A 44562
SPAIN Valencia 44562 44926 175 122 297 N/A 44562
SPAIN Vigo 44562 44926 139 88 227 N/A 44562
SPAIN Zaragoza 44562 44926 234 145 379 N/A 39539
SRI LANKA Ahungalla 44562 44926 110 58 168 N/A 36708
SRI LANKA Bentota 44562 44926 104 42 146 N/A 36708
SRI LANKA Chilaw 44562 44926 98 53 151 N/A 40756
SRI LANKA Colombo 44562 44926 233 87 320 N/A 44562
SRI LANKA Galle 44562 44926 145 71 216 N/A 40664
SRI LANKA Kandy 44562 44926 177 69 246 N/A 40817
SRI LANKA Other 44562 44926 107 45 152 N/A 40817
SRI LANKA Trincomalee 44562 44926 155 76 231 N/A 40634
ST LUCIA Saint Lucia 44563 44681 284 129 413 N/A 43862
ST LUCIA Saint Lucia 44682 44562 248 125 373 N/A 43862
SUDAN Khartoum 44562 44926 265 123 388 N/A 43070
SUDAN Other 44562 44926 210 85 295 View 43070
SURINAME Other 44562 44926 149 111 260 N/A 42430
SURINAME Paramaribo 44562 44926 149 111 260 N/A 42430
SWEDEN Other 44562 44926 275 122 397 N/A 44562
SWEDEN Stockholm 44562 44926 275 122 397 N/A 44562
SWITZERLAND Bad Ragaz 44562 44926 427 164 591 N/A 44501
SWITZERLAND Basel 44562 44926 247 174 421 N/A 44501
SWITZERLAND Bern 44562 44926 300 165 465 N/A 44501
SWITZERLAND Davos 44562 44926 353 193 546 N/A 44501
SWITZERLAND Geneva 44562 44926 332 171 503 N/A 44501
SWITZERLAND Klosters 44562 44926 290 182 472 N/A 44501
SWITZERLAND Lugano 44562 44926 268 174 442 N/A 44501
SWITZERLAND Montreux 44562 44926 355 156 511 N/A 44501
SWITZERLAND Other 44562 44926 242 162 404 N/A 44501
SWITZERLAND Zurich 44562 44926 378 203 581 N/A 44501
SYRIA Damascus 44562 44926 205 22 227 View 44501
SYRIA Other 44562 44926 205 22 227 View 44501
TAIWAN Kaohsiung 44562 44926 144 114 258 N/A 44287
TAIWAN Other 44562 44926 121 71 192 N/A 41456
TAIWAN Taichung 44562 44926 123 84 207 N/A 44378
TAIWAN Taipei 44562 44926 191 115 306 N/A 44378
TAJIKISTAN Dushanbe 44562 44926 229 80 309 N/A 44166
TAJIKISTAN Khorog 44562 44926 176 80 256 N/A 40575
TAJIKISTAN Kulob 44562 44926 100 55 155 N/A 40575
TAJIKISTAN Other 44562 44926 100 55 155 N/A 40575
TANZANIA Arusha 44562 44926 143 91 234 View 43617
TANZANIA Dar Es Salaam 44562 44926 207 106 313 View 43617
TANZANIA Dodoma 44562 44926 112 60 172 N/A 43617
TANZANIA Morogoro 44562 44926 137 60 197 View 41791
TANZANIA Other 44562 44926 110 47 157 View 41791
TANZANIA Zanzibar 44562 44926 187 106 293 View 43617
THAILAND Bangkok 44562 44926 146 95 241 View 43132
THAILAND Cha Am 44562 44926 162 73 235 N/A 43525
THAILAND Chiang Mai 44562 44926 127 80 207 N/A 44562
THAILAND Chiang Rai 44562 44926 105 80 185 N/A 43525
THAILAND Hat Yai 44562 44926 105 80 185 N/A 43525
THAILAND Hua Hin 44562 44926 162 73 235 N/A 43525
THAILAND Khao Lak 44562 44926 207 107 314 N/A 43525
THAILAND Krabi 44562 44926 207 88 295 N/A 43525
THAILAND Nong Khai 44562 44926 82 58 140 N/A 43525
THAILAND Other 44562 44926 82 58 140 N/A 43525
THAILAND Pattaya City 44562 44926 123 84 207 N/A 43586
THAILAND Phuket 44562 44926 207 91 298 N/A 43525
THAILAND Samui Island 44562 44926 183 94 277 N/A 43221
TIMOR-LESTE Dili 44562 44926 184 100 284 N/A 43374
TIMOR-LESTE Other 44562 44926 70 70 140 N/A 43435
TOGO Kpalime 44562 44926 63 59 122 N/A 44531
TOGO Lama Kara 44562 44926 58 65 123 N/A 44531
TOGO Lome 44562 44926 184 78 262 N/A 44531
TOGO Other 44562 44926 32 53 85 N/A 44531
TOGO Sokode 44562 44926 56 57 113 N/A 44531
Tokelau Tokelau Islands 44562 44926 20 18 38 N/A 34213
TONGA Nukualofa 44562 44926 129 73 202 N/A 44562
TONGA Other 44562 44926 129 73 202 N/A 44562
TRINIDAD AND TOBAGO Other 44562 44926 236 146 382 N/A 42917
TRINIDAD AND TOBAGO Port of Spain 44562 44926 236 146 382 N/A 42917
TRINIDAD AND TOBAGO Tobago 44562 44926 220 109 329 N/A 42826
TUNISIA Hammamet 44696 44814 142 111 253 View 44501
TUNISIA Hammamet 44815 44695 70 104 174 View 44501
TUNISIA Jerba 44562 44926 64 80 144 View 44501
TUNISIA Other 44562 44926 57 90 147 View 44501
TUNISIA Tabarka 44562 44834 167 108 275 View 44501
TUNISIA Tabarka 44835 44926 151 106 257 View 44501
TUNISIA Tamerza 44562 44926 57 62 119 View 44501
TUNISIA Tozeur 44562 44926 62 63 125 View 44501
TUNISIA Tunis 44562 44926 128 121 249 View 44501
TURKEY Adana-Incirlik 44562 44926 165 47 212 View 44562
TURKEY Ankara 44562 44926 162 49 211 View 44562
TURKEY Antalya 44562 44926 189 94 283 View 38200
TURKEY Aydin 44562 44926 160 104 264 View 38200
TURKEY Bursa 44562 44926 158 102 260 View 38200
TURKEY Elmadag 44562 44926 162 49 211 View 44562
TURKEY Gaziantep 44562 44926 140 93 233 View 42309
TURKEY Istanbul 44562 44926 226 58 284 View 44562
TURKEY Izmir-Cigli 44562 44926 246 50 296 View 44562
TURKEY Manzarali 44562 44926 162 49 211 View 44562
TURKEY Nevsehir 44562 44926 140 93 233 View 38200
TURKEY Other 44562 44926 120 82 202 View 38200
TURKEY Yamanlar 44562 44926 246 50 296 View 44562
TURKMENISTAN Ashgabat 44562 44926 115 110 225 N/A 43617
TURKMENISTAN Other 44562 44926 100 65 165 N/A 40330
TURKS AND CAICOS ISLANDS Turks and Caicos Islands 44562 44666 304 165 469 N/A 42064
TURKS AND CAICOS ISLANDS Turks and Caicos Islands 44667 44926 231 157 388 N/A 42064
TUVALU Tuvalu 44562 44926 112 82 194 N/A 40391
UGANDA Entebbe 44562 44926 172 73 245 View 43525
UGANDA Fort Portal 44562 44926 113 63 176 View 41671
UGANDA Gulu 44562 44926 69 43 112 View 43525
UGANDA Jinja 44562 44926 120 62 182 View 43525
UGANDA Kampala 44562 44926 250 71 321 View 44501
UGANDA Mbale 44562 44926 71 75 146 View 41640
UGANDA Mbarara 44562 44926 100 59 159 View 43525
UGANDA Other 44562 44926 69 43 112 View 43525
UKRAINE Kharkiv 44562 44926 152 95 247 N/A 39569
UKRAINE Kyiv 44562 44926 243 97 340 N/A 44562
UKRAINE Other 44562 44926 140 97 237 N/A 39569
UNITED ARAB EMIRATES Abu Dhabi 44562 44926 268 138 406 N/A 44378
UNITED ARAB EMIRATES Dubai 44562 44926 385 168 553 N/A 42644
UNITED ARAB EMIRATES Other 44562 44926 268 138 406 N/A 44378
UNITED KINGDOM Belfast 44562 44926 203 107 310 N/A 44562
UNITED KINGDOM Birmingham 44562 44926 169 74 243 N/A 44562
UNITED KINGDOM Bristol 44562 44926 202 96 298 N/A 44562
UNITED KINGDOM Cambridge 44562 44926 270 140 410 View 44562
UNITED KINGDOM Cardiff, Wales 44562 44926 176 87 263 N/A 44562
UNITED KINGDOM Caversham 44562 44926 231 128 359 N/A 44562
UNITED KINGDOM Cheltenham 44562 44926 156 106 262 N/A 44562
UNITED KINGDOM Crawley 44562 44926 305 187 492 View 44562
UNITED KINGDOM Edinburgh 44743 44834 604 145 749 N/A 44562
UNITED KINGDOM Edinburgh 44835 44742 190 104 294 N/A 44562
UNITED KINGDOM Fairford 44562 44926 176 91 267 N/A 44562
UNITED KINGDOM Gatwick 44562 44926 178 127 305 N/A 44562
UNITED KINGDOM Glasgow 44562 44926 169 91 260 N/A 44562
UNITED KINGDOM Harrogate 44562 44926 118 102 220 N/A 44562
UNITED KINGDOM High Wycombe 44562 44926 158 96 254 N/A 44562
UNITED KINGDOM Horley 44562 44926 178 127 305 N/A 44562
UNITED KINGDOM Liverpool 44562 44926 226 133 359 N/A 44562
UNITED KINGDOM London 44562 44926 305 187 492 View 44562
UNITED KINGDOM Loudwater 44562 44926 148 103 251 N/A 44562
UNITED KINGDOM Manchester 44562 44926 246 130 376 View 44562
UNITED KINGDOM Menwith Hill 44562 44926 118 102 220 N/A 44562
UNITED KINGDOM Other 44562 44926 207 123 330 N/A 42948
UNITED KINGDOM Oxford 44562 44926 270 157 427 N/A 44562
UNITED KINGDOM Reading 44562 44926 231 128 359 N/A 44562
URUGUAY Colonia 44562 44926 186 79 265 N/A 40026
URUGUAY Montevideo 44562 44926 155 126 281 N/A 44562
URUGUAY Other 44562 44926 155 126 281 N/A 44562
URUGUAY Punta del Este 44636 44909 220 121 341 N/A 40026
URUGUAY Punta del Este 44910 44635 264 125 389 N/A 40026
UZBEKISTAN Other 44562 44926 80 62 142 N/A 40848
UZBEKISTAN Tashkent 44562 44926 180 99 279 N/A 44501
VANUATU Other 44562 44926 20 13 33 N/A 34213
VANUATU Port Vila 44562 44926 176 119 295 N/A 42856
VANUATU Santos 44562 44926 190 103 293 N/A 42856
VANUATU Tanna Island 44562 44926 267 111 378 N/A 42856
VENEZUELA Barquisimeto 44562 44926 263 299 562 View 41913
VENEZUELA Caracas 44562 44926 314 261 575 View 41913
VENEZUELA Maracaibo 44562 44926 276 287 563 View 41913
VENEZUELA Other 44562 44926 278 206 484 View 41913
VENEZUELA Porlamar 44562 44926 266 281 547 View 41913
VENEZUELA Puerto La Cruz 44562 44926 278 206 484 View 41913
VENEZUELA Puerto Ordaz 44562 44926 285 214 499 View 41913
VENEZUELA Punto Fijo 44562 44926 241 231 472 View 41913
VENEZUELA San Cristobal 44562 44926 278 268 546 View 41913
VENEZUELA Valencia 44562 44926 249 256 505 View 41913
VIETNAM Dalat 44562 44926 138 132 270 N/A 43525
VIETNAM Danang 44562 44926 175 118 293 N/A 43525
VIETNAM Hanoi 44562 44926 228 128 356 N/A 43525
VIETNAM Ho Chi Minh City 44562 44926 222 101 323 N/A 44378
VIETNAM Other 44562 44926 151 98 249 N/A 43525
VIRGIN ISLANDS, BRITISH Virgin Islands, British 44666 44909 138 100 238 N/A 40391
VIRGIN ISLANDS, BRITISH Virgin Islands, British 44910 44665 192 105 297 N/A 40391
WALLIS AND FUTUNA Wallis and Futuna 44562 44926 73 64 137 N/A 34243
YEMEN Aden 44562 44926 164 58 222 View 35309
YEMEN Other 44562 44926 108 65 173 View 39142
YEMEN Sanaa 44562 44926 360 95 455 View 44501
ZAMBIA Chipata 44562 44926 110 76 186 N/A 43617
ZAMBIA Kitwe 44562 44926 106 85 191 N/A 43617
ZAMBIA Livingstone 44562 44926 236 103 339 N/A 40603
ZAMBIA Lusaka 44562 44926 220 110 330 N/A 43831
ZAMBIA Mfuwe 44562 44926 100 80 180 N/A 43617
ZAMBIA Ndola 44562 44926 112 86 198 N/A 43617
ZAMBIA Other 44562 44926 95 80 175 N/A 40603
ZAMBIA Solwezi 44562 44926 100 84 184 N/A 43617
ZIMBABWE Bulawayo 44562 44926 138 94 232 N/A 42705
ZIMBABWE Harare 44562 44926 192 112 304 N/A 42705
ZIMBABWE Other 44562 44926 129 92 221 N/A 42705
ZIMBABWE Victoria Falls 44562 44926 243 122 365 N/A 42705

RailroadsEdit

For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return.

Contract lawEdit

Per diem clauses may be used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience.[citation needed].

RussiaEdit

Per diem in Russia is normally set up by companies but in accordance with the legislation cannot be lower than 700 RUR for travel in Russia and 2500 RUR for travel outside of Russia. If employees pay for a hotel in cash or with a payment card, then they must keep the cash register receipt (Russian: кассовый чек, romanizedkassovy check). The regulations governing the use of cash register by business entities allow certain taxpayers to produce handwritten receipts (Russian: квитанция, romanizedkvitantsia) at a point of sale instead of printed cash register receipts. Handwritten receipts usually contain the same information as cash register receipts and are treated as sufficient evidence of expense.[citation needed]

Per Diem AllowanceEdit

Generally a per diem allowance covers:

  • Cost of meal;
  • Fees and tips for services;
  • Laundry, dry cleaning etc.;
  • Room service.

Russian tax regulations do not provide for any alternative to per diem method for reimbursing employee's meal cost and incidental expenses. Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances.

Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip.

The portion of per diem allowance in excess of RUB 700 for travel in Russia and RUB 2,500 for travel outside Russia is deemed employee's taxable income. The excess is treated as part of employee's taxable gross income and must be withheld from his/her earnings.[16]

GermanyEdit

In Germany, per diem allowance are calculated in accordance with the provisions of the German Income Tax Act[17] The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses must be claimed within six months of travel (beginning with the first day following completion of your journey). Travel expenses cannot be claimed after this period.

Per Diem AllowanceEdit

There are different rules for travel within the country and international trips. For domestic business trips spanning more than one day, employees receive €28 (was €24 until 31/12/2019) for every 24 hours that they are away from their home and primary workplace and €14 (was €12 until 31/12/2019) for the day of departure and arrival, if the employee does not spend the night at their home. For single-day trips employees receive €14 (was €12 until 31/12/2019) for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of Germany the amount varies by country (and in some cases city).

KenyaEdit

Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where the Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax.

“Per diem” refers to payments in respect of subsistence, travelling, entertainment and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work.

Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required.

However, the organisation can seek the Commissioner's opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on the employee.

The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: the cost of living in different geographical zones or localities within the country and overseas travel, where applicable.

United Nations Development ProgrammeEdit

A Daily Subsistence Allowance (DSA) comprises the UNDP's total contribution towards such charges as lodging, meals, gratuities, transport cost from place of lodging to the first place of official business, and vice versa, and other payments made for personal services rendered.

A DSA is applicable for UNDP staff members on authorized official travel and for non-staff members when their travel is organized and paid by UNDP. For non-staff members it is on the basis of the standards established for staff members, except where otherwise expressly provided in the terms of their contract.[18]

See alsoEdit

ReferencesEdit

  1. ^ a b HMRC: Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK
  2. ^ Warwick University, Human Resources - Payroll: Per Diem Rates (Countries A-C)
  3. ^ HMRC: EIM05200 - Employment income: scale rate expenses payments: general
  4. ^ "Per Diem Rates Overview", US GSA
  5. ^ "Frequently Asked Questions, Per Diem", GSA
  6. ^ GSA per diem FAQ
  7. ^ GSA: Per Diem Rates
  8. ^ Commissioner v. Flowers, 326 US 465
  9. ^ defensetravel.dod.mil
  10. ^ Chap 4; section a; Joint Federal Travel Regulations
  11. ^ Chap 4 Joint Federal Travel Regulations
  12. ^ "usmilitary.about.com". Archived from the original on 2012-02-29. Retrieved 2009-03-24.
  13. ^ Internal Revenue Code 274(n)(3)
  14. ^ espn.com
  15. ^ aoprals.state.gov https://aoprals.state.gov/web920/per_diem_action.asp?PrintView=1&MenuHide=1&CountryCode=0000. Retrieved 2022-01-14. {{cite web}}: Missing or empty |title= (help)
  16. ^ Kuepper H., Sumin E. "Travel & Business Expenses in Russian Accounting" (PDF).
  17. ^ bundesfinanzministerium.de, Einkommensteuergesetz.
  18. ^ undp.org

External linksEdit

  • GSA - Domestic Per Diem Rates
  • Search Domestic and Foreign Per Diem Rates
  • IRS Publication 463 (2006), Travel, Entertainment, Gift, and Car Expenses
  • U.S. Department of Defense - Per Diem, Travel and Transportation Allowance Committee
  • iPhone/iPad Per Diem App for Pilots and Flight Attendants
  • Per Diem Calculation for Pilots and Flight Attendants
  • https://web.archive.org/web/20181102151135/http://www.kra.go.ke/index.php/customs-services/policy-unit-technical/taxation-of-per-diem