Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Vietnam → Kampala, UG
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Lodging | All Other | 110 USD per day | Flat-rate (khoan) room allowance per person per day, payable without producing invoices or receipts; paid at 100% of the rate for the first 30 days of the assignment and at two-thirds of the rate from day 31 to day 180 (Article 6.1). Actual room costs against lawful invoices may be claimed instead, subject to the room standards per rank in Article 6.2 and a pre-approved cost estimate.; Residual row 126 of the annex to Circular 140/2025/TT-BTC: applies to all other countries not listed in groups 1, 2 or 3 of the annex. |
| Meals and incidentals | All Other | 90 USD per day | Flat-rate meals-and-pocket-money allowance (tien an va tieu vat) per person per day, payable without invoices or receipts; paid at 100% for the first 30 days and at two-thirds of the rate from day 31 to day 180 (Article 6.1). Official members of high-level delegations receive twice this rate and entourage members 1.5 times this rate (Article 8.2).; Residual row 126 of the annex to Circular 140/2025/TT-BTC: applies to all other countries not listed in groups 1, 2 or 3 of the annex. |
| Transport | All Other | 120 USD per entry exit | Flat-rate allowance for hiring transport between the airport, railway station, port or border gate and the place of stay in the destination country, per person for one exit and one entry (round-trip transfer), payable without invoices or receipts (Article 5.2).; Residual row 126 of the annex to Circular 140/2025/TT-BTC: applies to all other countries not listed in groups 1, 2 or 3 of the annex. |
| Transport | All International | 120 USD per country | Flat-rate allowance for daily transport to work at the destination, 120 USD per person per country visited, payable without invoices or receipts (Article 5.3a); alternatively actual local transport hire may be reimbursed against invoices per the delegation's working schedule (Article 5.3b). |
| Incidentals | All International | 50 USD per day | Pocket money (tien tieu vat) of 50 USD per person per day paid when the foreign host covers all meal and accommodation costs but provides no cash allowance (Articles 3.3a and 6.3). |
| Telephone, fax and internet allowance | All International | 50 USD per trip | Flat-rate communication allowance of 50 USD per person per business trip, payable without receipts (Article 7.7). |
| Telephone, fax and internet allowance | All International | 80 USD per trip | Higher flat-rate communication allowance of 80 USD per person per trip for delegations conducting bilateral or multilateral negotiations (Article 7.7). |
| Medical insurance premium cap | All International | 50 USD per trip | Maximum reimbursement of medical/travel health insurance premiums against actual invoices for business trips of 3 months or less (Article 7.4a); any premium above the cap is borne by the traveler. |
| Medical insurance premium cap | All International | 80 USD per trip | Maximum reimbursement of medical/travel health insurance premiums against actual invoices for business trips of more than 3 months and up to 6 months (Article 7.4b). |
| Tip allowance (tien boi duong) | All International | 100 USD per country | Flat-rate tip allowance of 100 USD per person per country visited, applicable to members of high-level delegations holding leadership titles with a position-allowance coefficient of 1.3 or higher; the head of delegation decides its use for the delegation's common purposes (Article 8.3). |
Source URL:
https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/01/140-btc.pdf
This source provides official travel rate information from datafiles.chinhphu.vn.