2023 Acceptable Rates published by IRAS for per diem allowance for countries/regions starting with letters from A to F. Any per diem allowance in excess of these acceptable rates are taxable.

Notes on Acceptable Rates

  1. These rates are applicable to Singapore-based employees sent overseas for short business trips and whose services rendered overseas are considered as incidental to their employment in Singapore. In addition, for overseas employees travelling into Singapore on or after 1 January 2016 for business trips, an acceptable rate for per diem allowance for Singapore applies.
  2. The acceptable rates determined by IRAS are strictly for Income Tax purpose. The rates do not determine the amount of per diem allowance that the employer wishes to pay their employees.
Country/ RegionRate Per Day (S$)

Afghanistan

108

Albania

80

Algeria

125

Angola

150

Anguilla

168

Antigua

144

Argentina

91

Armenia

82

Aruba

125

Australia

118

Austria

108

Azerbaijan

90

Bahamas

150

Bahrain

162

Bangladesh

114

Barbados

174

Belarus

90

Belgium

133

Belize

85

Benin

103

Bermuda

170

Bhutan

136

Bolivia

63

Bosnia & Herzegovina

61

Botswana

75

Brazil

41

Brunei

64

Bulgaria

92

Burkina Faso

140

Burundi

87

Cambodia

136

Cameroon

121

Canada

129

Cape Verde

74

Cayman Islands

133

Central African Rep

98

Chad

94

Chile

122

China

85

Colombia

48

Comoros

87

Congo, Republic

169

Congo, Democratic Rep

156

Cook Islands

113

Costa Rica

101

Cote d'lvoire

142

Croatia

117

Cuba

90

Cyprus

74

Czech Republic

84

Denmark

124

Djibouti

154

Dominica

129

Dominican Republic

85

Ecuador

80

Egypt

96

El Salvador

79

Equatorial Guinea

181

Eritrea

59

Estonia

85

Eswatini (Lilangeni)

62

Ethiopia

171

Fiji

124

Finland

112

France135
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2022 rates).