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$)Change from previous year
Afghanistan106 
Albania64-4
Algeria115-5
American Samoa851
Angola156-6
Anguilla1805
Antigua1374
Argentina85-4
Armenia56-1
Aruba127-1
Australia116-1
Austria101 
Azerbajian91-1
Bahamas156 
Bahrain120-4
Bangladesh110 
Barbados160 
Belarus882
Belgium1342
Belize882
Benin72-1
Bermuda171 
Bhutan141 
Bolivia61 
Bosnia & Herzegoniva55 
Botswana89-4
Brazil59-3
Brunei62-1
Bulgaria873
Burkina Faso1506
Burundi81-1
Cambodia1215
Cameroon1191
Canada120 
Cape Verde67-1
Cayman Islands1332
Central African Rep732
Chad97-1
Chile93-3
China882
Colombia56 
Comoros801
Congo, Republic158-2
Congo, Democratic Rep145 
Cook Islands112-2
Coasta Rica791
Cote d'Ivoire143-2
Croatia1123
Cuba91-1
Cyprus66 
Czech Republic941
Denmark124-4
Djibouti141 
Dominica115-5
Dominican Republic92-1
Ecuador69-4
Egypt100 
El Salvador78-2
Equatorial Guinea127-7
Eritrea73-2
Estonia96-1
Eswatini (Lilangeni)691
Ethiopia1742
Fiji87-1
Finland116-1
France131-1