2021 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.
  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$)

Gabon

122

Gambia

74

Georgia

117

Germany

108

Ghana

146

Greece

100

Grenada

123

Guam

112

Guatemala

101

Guinea

75

Guinea-Bissau

55

Guyana

138

Haiti

107

Honduras

75

Hong Kong

116

Hungary

101

Iceland

122

India

97

Indonesia

108

Iran

70

Iraq

80

Ireland

106

Israel

102

Italy

115

Jamaica

109

Japan

115

Jordan

147

Kazakhstan

101

Kenya

141

Kiribati

43

Korea, North

82

Korea, South

121

Kuwait

206

Kyrgyzstan

114

Lao People's Democratic

82

Latvia

78

Lebanon

120

Lesotho

36

Liberia

105

Libyan Arab Jamahiriya

120

Lithuania

80

Luxembourg

128

Macao

78

Macedonia, TFRY

60

Madagascar

67

Malawi

66

Malaysia

75

Maldives

102

Mali

107

Malta

111

Marshall Islands

79

Mauritania

64

Mauritius

96

Mexico

125

Micronesia

79

Moldova, Rep of

74

Monaco

120

Mongolia

84

Montenegro

48

Montserrat

77

Morocco

80

Mozambique

88

Myanmar

80

Namibia

63

Nauru

71

Nepal

64

Netherlands Antilles

111

Netherlands

115

New Zealand

112

Nicaragua

71

Niger

66

Nigeria

85

Niue

98

Norway

121

Oman

98

Note: The rates in bold indicate that there is no change from the previous year (i.e. 2020 rates).