The rates are applicable on a calendar year basis.
For example, if your employee is sent overseas in year 2012, see the rates under column “2012”. If an employee is paid a per diem allowance that is more than the IRAS acceptable rate for a particular country, the amount in excess of the acceptable rate is taxable in the Year of Assessment 2013.
See examples of how to compute the taxable benefit arising from per diem allowance.
Name of country
Consolidated file for all countries (97KB)
Consolidated file for all countries (93KB)
Consolidated file for all countries (98KB)
Note: The rates above are only for Income Tax purpose. They do not determine the amount of per diem allowance that the employer wishes to pay their employees.