2020 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$)Change from previous year

Afghanistan

106-1

Albania

68

-9

Algeria

120

-10

American Samoa

84

1

Angola

162

-11

Anguilla

175

10

Antigua

133

8

Argentina

89

-9

Armenia

57

-3

Aruba

128

-4

Australia

117

-2

Austria

101

-1

Azerbaijan

92

-3

Bahamas

156

-2

Bahrain

124

-9

Bangladesh

110

 

Barbados

160

1

Belarus

86

5

Belgium

132

3

Belize

86

4

Benin

73

-4

Bermuda

171

 

Bhutan

141

 

Bolivia

61

-1

Bosnia & Herzegovina

55

 

Botswana

93

-7

Brazil

62

-6

Brunei

63

-2

Bulgaria

84

6

Burkina Faso

144

10

Burundi

82

-3

Cambodia

116

9

Cameroon

118

3

Canada

120

1

Cape Verde

68

-3

Cayman Islands

131

4

Central African Rep

71

4

Chad

98

-2

Chile

96

-6

China

86

4

Colombia

56-1

Comoros

79

 

Congo, Republic

160

-4

Congo, Democratic Rep

145

1

Cook Islands

114

-3

Costa Rica

78

2

Cote d'lvoire

145

-5

Croatia

109

5

Cuba

92

-1

Cyprus

66

-1

Czech Republic

93

3

Denmark

128

-8

Djibouti

141

-1

Dominica

120

-10

Dominican Republic

93

-3

Ecuador

72

-6

Egypt

100

 

El Salvador

80

-5

Equatorial Guinea

134

-15

Eritrea

75-4

Estonia

97

-3

Eswatini (Lilangeni)

68

3

Ethiopia

1722

Fiji

88

-2

Finland

117

-1

France132

-2