2019 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 of per diem allowance for Singapore will apply.
  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$)Change from previous year
Afghanistan107-7
Albania77-6
Algeria130-4
American Samoa83-3
Angola173-13
Anguilla16511
Antigua125-5
Argentina98-17
Armenia60-4
Aruba132-11
Australia1196
Austria1023
Azerbaijan95-4
Bahamas158-2
Bahrain133-3
Bangladesh110-5
Barbados159-4
Belarus814
Belgium1297
Belize82-7
Benin77-1
Bermuda171-1
Bhutan14114
Bolivia62-6
Bosnia & Herzegovina55-5
Botswana1005
Brazil682
Brunei65 
Bulgaria787
Burkina Faso13412
Burundi85-4
Cambodia107-1
Cameroon11510
Canada1191
Cape Verde71 
Canary Islands683
Cayman Islands127-7
Central African Rep679
Chad100 
Chile1029
China82-2
Columbia57-2
Comoros792
Congo, Republic1641
Congo, Democratic Rep144-4
Cook Islands117-7
Costa Rica76 
Cote d'Ivoire1501
Croatia1042
Cuba932
Cyprus674
Czeck Republic90 
Denmark1365
Djibouti142-1
Dominica1306
Dominocan Republic96-6
East Timor83-2
Ecuador78-8
Egypt100-5
El Salvador851
Equatorial Guinea149-18
Eritrea79-4
Estonia10011
Ethiopia1706
Fiji90 
Finland1182
France1347