2021 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.
  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$)
Afghanistan106
Albania64
Algeria115
American Samoa85
Angola156
Anguilla180
Antigua137
Argentina85
Armenia56
Aruba127
Australia116
Austria101
Azerbaijian91
Bahamas156
Bahrain120
Bangladesh110
Barbados160
Belarus88
Belgium134
Belize88
Benin72
Bermuda171
Bhutan141
Bolivia61
Bosnia & Herzegovina55
Botswana89
Brazil59
Brunei62
Bulgaria87
Burkina Faso150
Burundi81
Cambodia121
Cameroon119
Canada120
Cape Verde67
Cayman Islands133
Central African Rep73
Chad97
Chile93
China88
Colombia56
Comoros80
Congo, Republic158
Congo, Democratic Rep145
Cook Islands112
Costa Rica79
Cote d'Ivoire143
Croatia112
Cuba91
Cyprus66
Czech Republic94
Denmark124
Djibouti141
Dominica115
Dominican Republic92
Ecuador69
Egypt100
El Salvador78
Equatorial Guinea127
Eritrea73
Estonia96
Eswatini (Lilangeni)69
Ethiopia174
Fiji87
Finland116
France131
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2020 rates).