2019 Acceptable Rates published by IRAS for per diem allowance for countries/regions starting with letters from G to O. 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

Gabon

125

 

Gambia

70

-4

Georgia

108

-8

Germany

116

4

Ghana

178

-13

Greece

101

5

Grenada

132

-17

Guam

116

-5

Guatemala

102

-2

Guinea

90

-4

Guinea-Bissau

55

5

Guyana

132

-6

Haiti

95

-5

Honduras

72

-2

Hong Kong

134

-3

Hungary

105

-4

Iceland

128

8

India

104

-3

Indonesia

117

-6

Iran

83

-2

Iraq

95

 

Ireland

108

3

Israel

105

-5

Italy

115

6

Jamaica

107

-6

Japan

114

2

Jordan

151

-10

Kazakhstan

120

-9

Kenya

143

-3

Kiribati

49

-4

Korea, North

72

8

Korea, South

140

-14

Kuwait

191

-1

Kyrgyzstan

142

-11

Lao People's Democratic

73

-2

Latvia

70

 

Lebanon

121

 

Lesotho

37

-1

Liberia

103

3

Libyan Arab Jamahiriya

120

-4

Lithuania

79

7

Luxembourg

121

10

Macao

88

-2

Macedonia, TFRY

60

 

Madagascar

72

-1

Malawi

67

-1

Malaysia

755

Maldives

120

 

Mali

98

2

Malta

114

7

Marshall Islands

74

1

Mauritania

61

5

Mauritius

84

6

Mexico

123

3

Micronesia

76

 

Moldova, Rep of

71

 

Monaco

121

5

Mongolia

78

7

Montenegro

54

1

Montserrat

82

-2

Morocco

80

1

Mozambique

94

6

Myanmar

92

3

Namibia

55

6

Nauru

72

3

Nepal

61

-1
Netherlands Antilles 113-8

Netherlands

115

5

New Zealand

117

-6

Nicaragua

71

-1

Niger

67

3

Nigeria

113

-17

Niue

89

-4

Norway

106

-1

Oman

104

-9