The ATO's reasonable amounts for 2026–27 from TD 2026/4: the overtime meal allowance and the domestic travel allowance for accommodation, meals and incidentals in each capital city and high-cost country centre, with a daily-amount lookup.
Overtime meal allowance: $40.00 per meal in 2026–27. Travel allowance for a salary up to $153,210: from $298.90 a day in most country towns to $400.85 a day in Sydney.
Look up your daily reasonable amount
Part-time employees use their full-time equivalent salary to choose the table.
Daily travel amounts in capital cities
| Place | Accommodation (salary up to $153,210) | Daily total: up to $153,210 | $153,211 to $272,680 | $272,681 or more |
|---|---|---|---|---|
| Adelaide | $158 | $328.85 | $419.50 | $439.00 |
| Brisbane | $188 | $358.85 | $465.50 | $485.00 |
| Canberra | $178 | $348.85 | $454.50 | $474.00 |
| Darwin | $220 | $390.85 | $501.50 | $521.00 |
| Hobart | $176 | $346.85 | $443.50 | $463.00 |
| Melbourne | $175 | $345.85 | $441.50 | $493.00 |
| Perth | $180 | $350.85 | $453.50 | $493.00 |
| Sydney | $230 | $400.85 | $515.50 | $535.00 |
| Other country centre (not in the list below) | $141 | $298.90 | $368.55 | – |
Daily totals as published (accommodation, breakfast, lunch, dinner and incidentals). For a salary of $272,681 or more, all country centres use $207 a night or the country centre amount below if higher.
Meals and incidentals by salary
| Salary | Breakfast | Lunch | Dinner | Incidentals |
|---|---|---|---|---|
| Salary $153,210 or less | $36.00 | $40.45 | $69.00 | $25.40 |
| Salary $153,211 to $272,680 | $39.20 | $55.35 | $77.65 | $36.30 |
| Salary $272,681 or more | $43.65 | $61.70 | $86.35 | $36.30 |
Capital cities and the high-cost country centres listed below. Other country centres: $32.25, $36.80 and $63.45 (up to $153,210) or $36.00, $36.80 and $71.45 ($153,211 to $272,680).
High-cost country centres: accommodation per night
- Albany (WA): $193
- Albury (NSW): $207
- Alice Springs (NT): $206
- Ararat (Vic): $159
- Armidale (NSW): $166
- Ayr (Qld): $207
- Bairnsdale (Vic): $182
- Ballarat (Vic): $187
- Bathurst (NSW): $207
- Bega (NSW): $207
- Benalla (Vic): $168
- Bendigo (Vic): $177
- Bordertown (SA): $165
- Bourke (NSW): $189
- Bright (Vic): $180
- Broken Hill (NSW): $168
- Broome (WA): $269
- Bunbury (WA): $184
- Bundaberg (Qld): $184
- Burnie (Tas): $181
- Cairns (Qld): $175
- Carnarvon (WA): $183
- Castlemaine (Vic): $162
- Ceduna (SA): $156
- Charters Towers (Qld): $168
- Chinchilla (Qld): $207
- Christmas Island (WA): $221
- Cobar (NSW): $207
- Cocos (Keeling) Islands (WA): $331
- Coffs Harbour (NSW): $207
- Colac (Vic): $207
- Cooma (NSW): $207
- Cowra (NSW): $207
- Dalby (Qld): $201
- Dampier (WA): $210
- Derby (WA): $192
- Devonport (Tas): $170
- Dubbo (NSW): $173
- Echuca (Vic): $207
- Emerald (Qld): $182
- Esperance (WA): $183
- Exmouth (WA): $247
- Geelong (Vic): $175
- Geraldton (WA): $201
- Gladstone (Qld): $171
- Gold Coast (Qld): $234
- Gosford (NSW): $161
- Goulburn (NSW): $165
- Grafton (NSW): $179
- Griffith (NSW): $165
- Gunnedah (NSW): $186
- Halls Creek (WA): $215
- Hamilton (Vic): $170
- Hervey Bay (Qld): $175
- Horn Island (Qld): $345
- Horsham (Vic): $173
- Innisfail (Qld): $207
- Inverell (NSW): $207
- Jabiru (NT): $216
- Kadina (SA): $207
- Kalgoorlie (WA): $193
- Karratha (WA): $304
- Katherine (NT): $230
- Kingaroy (Qld): $180
- Kununurra (WA): $234
- Launceston (Tas): $174
- Lismore (NSW): $190
- Mackay (Qld): $166
- Maitland (NSW): $187
- Maryborough (Qld): $207
- Mildura (Vic): $177
- Mount Gambier (SA): $164
- Mount Isa (Qld): $188
- Mudgee (NSW): $213
- Muswellbrook (NSW): $166
- Nambour (Qld): $168
- Naracoorte (SA): $207
- Narrabri (NSW): $207
- Newcastle (NSW): $195
- Newman (WA): $277
- Nhulunbuy (NT): $278
- Norfolk Island (Qld): $256
- Northam (WA): $232
- Nowra (NSW): $168
- Orange (NSW): $222
- Port Augusta (SA): $207
- Port Hedland (WA): $281
- Port Lincoln (SA): $170
- Port Macquarie (NSW): $190
- Port Pirie (SA): $207
- Portland (Vic): $170
- Queanbeyan (NSW): $207
- Queenstown (Tas): $207
- Renmark (SA): $207
- Rockhampton (Qld): $174
- Roma (Qld): $188
- Sale (Vic): $207
- Seymour (Vic): $171
- Shepparton (Vic): $172
- Swan Hill (Vic): $181
- Tamworth (NSW): $207
- Taree (NSW): $207
- Tennant Creek (NT): $207
- Thursday Island (Qld): $323
- Toowoomba (Qld): $161
- Townsville (Qld): $174
- Tumut (NSW): $207
- Wagga Wagga (NSW): $178
- Wangaratta (Vic): $186
- Warrnambool (Vic): $182
- Weipa (Qld): $238
- Whyalla (SA): $170
- Wilpena-Pound (SA): $281
- Wodonga (Vic): $207
- Wollongong (NSW): $188
- Wonthaggi (Vic): $188
- Yulara (NT): $570
How it works
- The reasonable amounts are a record-keeping exception, not an automatic deduction: you must have received and declared an allowance, spent the money, and the expense must be deductible.
- Claim up to the reasonable amount and you don't need detailed written evidence; claim more and you need it for the whole amount.
- Accommodation amounts only apply to short stays in hotels, motels, serviced apartments and similar commercial accommodation.
- Example: on a $100,000 salary in Sydney the reasonable amount is $400.85 a day.
Common questions
What is the ATO overtime meal allowance for 2026–27?
The reasonable amount for an overtime meal is $40.00 per meal for the 2026–27 income year (TD 2026/4). If you're paid an overtime meal allowance under an award or agreement and spend no more than that on a meal you eat while working overtime, you can claim the deduction without keeping receipts.
What are the ATO travel allowance rates for 2026–27?
They depend on your salary and where you stay. For a salary of $153,210 or less, Sydney is $230 a night for accommodation plus $145.45 for meals and $25.40 incidentals: $400.85 a day.
Do I need receipts if I claim the reasonable amount?
Not usually. If you receive the allowance, declare it, and claim no more than the reasonable amount, you don't need detailed written evidence, but you still need to show you spent the money on work travel or an overtime meal. If you claim more, you need written evidence for the whole claim.
Can I claim the reasonable amount if I didn't get an allowance?
No. The exception only applies when you receive and declare an allowance for that expense. Without an allowance you need records for everything you claim.
Is a travel or meal allowance taxable?
Yes. Allowances shown on your income statement are declared as income in your tax return; you then claim the deduction for what you actually spent.
Who can't use these travel amounts?
Employee truck drivers, office holders covered by the Remuneration Tribunal and federal members of parliament have their own amounts in the determination.
See also the tax refund calculator, overtime calculator and the sole trader tax calculator.
Source: ATO, TD 2026/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2026–27 income year; Overtime meal expenses. Checked 2026-10-22. General information only, not tax advice.