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

Pakistan

121

5

Palau

102

-2

Panama

89

1

Papua New Guinea

119

2

Paraguay

84

-8

Peru

86

-1

Philippines

94

-3

Poland

103

-2

Portugal

93

7

Puerto Rico

134

-9

Qatar

139

-14

Romania

84

2

Russian Federation

120

1

Rwanda

150

-25

Samoa

76

-1

Sao Tome & Principe

85

 

Saudi Arabia

134

-4

Senegal

94

7

Serbia

63

-3

Seychelles

113

-2

Sierra Leone

92

4
Singapore141 

Slovakia

84

6

Slovenia

97

4

Solomon Islands

99

2

Somalia

70

-5

South Africa

65

5

Spain

104

6

Sri Lanka

80

-5

St Kitts & Nevis

151

-5

St Lucia

128

13

St Vincent

108

7

Sudan

73

-8

Suriname

65

-4
Swaziland656

Sweden

144

1

Switzerland

137

3

Syrian Arab Rep

98

-3

Taiwan

75

-5

Tajikistan

112

-11

Tanzania

112

-1

Thailand

80

 

Togo

96

4

Tokelau Islands

28

2

Tonga

79

2

Trinidad & Tobago

118

-13

Tunisia

54

-4

Turkey

62

-1

Turkmenistan

88

-2

Turks & Caicos Island

137

-1

Tuvalu

77

-1

Uganda

188

-2

Ukraine

104

-8

United Arab Emirates

132

-2

United Kingdom

138

8

United States

131

-1

Uruguay

83

-7

Uzbekistan

76

 

Vanuatu

120

6

Venezuela

53

-2

Vietnam

61

-1

Virgin Island (UK)

144

12

Virgin Island (US)

165

-5

West Bank & Gaza Strip

62

-6

Yemen, Rep of

78

-3

Zambia

139

-13

Zimbabwe

72

-7