2020 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 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

Pakistan

123

2

Palau

104

2

Panama

90

1

Papua New Guinea

119

 

Paraguay

79

-5

Peru

937

Philippines

92

-2

Poland

101-2

Portugal

107

14

Puerto Rico

132

-2

Qatar

130

-9

Romania

84

 

Russian Federation

107

-13

Rwanda

128

-22

Samoa

78

2

Sao Tome & Principe

85

 

Saudi Arabia

127

-7

Senegal

94

 

Serbia

67

4

Seychelles

114

1

Sierra Leone

91

-1

Singapore140-1

Slovakia

85

1

Slovenia

96

-1

Solomon Islands

99

 

Somalia

733

South Africa

63-2

Spain

105

1

Sri Lanka

78

-2

St Kitts & Nevis

163

12

St Lucia

139

11

St Vincent

119

11

Sudan

67

-6

Suriname

62

-3

Sweden

140

-4

Switzerland

134

-3

Syrian Arab Rep

1079

Taiwan

80

5

Tajikistan

96-16

Tanzania

111-1

Thailand

80

 
Timor-Leste81 -2

Togo

88

-8

Tokelau Islands

324

Tonga

77

-2

Trinidad & Tobago

119

1

Tunisia

57

3

Turkey

56

-6

Turkmenistan

891

Turks & Caicos Island

136

-1

Tuvalu

73

-4

Uganda

184

-4

Ukraine

107

3

United Arab Emirates*

131

-1

United Kingdom

139

1

United States

131

 

Uruguay

79

-4

Uzbekistan

70

-6

Vanuatu

120

 

Venezuela

51

-2

Vietnam

61 

Virgin Island (UK)

134

-10

Virgin Island (US)

163

-2

West Bank & Gaza Strip

63

1

Yemen, Rep of

79

1

Zambia

124

-15

Zimbabwe

71

-1

* United Arab Emirates includes Abu Dhabi, Ajman, Dubai, Fujairah, Ras al-Khaimah, Sharjah and Umm al-Qaiwain.