2020 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 for 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

123-2

Gambia

72

2

Georgia

1146

Germany

111

-5

Ghana

157

-21

Greece

100

-1

Grenada

126

-6

Guam

113

-3

Guatemala

101

-1

Guinea

80

-10

Guinea-Bissau

55

 

Guyana

136

4

Haiti

103

8

Honduras

742

Hong Kong

122

-12

Hungary

102-3

Iceland

124

-4

India

99

-5

Indonesia

111

-6

Iran

74

-9

Iraq

85

-10

Ireland

106

-2

Israel

103-2

Italy

115

 

Jamaica

108

1

Japan

114

 

Jordan

148

-3

Kazakhstan

107-13

Kenya

142-1

Kiribati

45

-4

Korea, North

79

7

Korea, South

127

-13

Kuwait

201

10

Kyrgyzstan

123-19

Lao People's Democratic

79

6

Latvia

75

5

Lebanon

120

-1

Lesotho

36

-1

Liberia

104

1

Libyan Arab

120

 

Lithuania

79

 

Luxembourg

125

4

Macao

81-7

Macedonia, TFRY

60

 

Madagascar

68

-4

Malawi

66

-1

Malaysia

75

 

Maldives

108

-12

Mali

104

6

Malta

112

-2

Marshall Islands

77

3

Mauritania

63

2

Mauritius

92

8

Mexico

124

1

Micronesia

78

2

Moldova, Rep of

73

2

Monaco

120

-1

Mongolia

82

4

Montenegro

50-4

Montserrat

79

-3

Morocco

80

 

Mozambique

90-4

Myanmar

84

-8

Namibia

60

5

Nauru

71

-1

Nepal

63

2

Netherlands Antilles

112

-1

Netherlands

115

 

New Zealand

113

-4

Nicaragua

71 

Niger

66

-1

Nigeria

94

-19

Niue

95

6

Norway

116

10

Oman

100

-4