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$)Change from previous year

Gabon

122

-1

Gambia

74

2

Georgia

117

3

Germany

108

-3

Ghana

146

-11

Greece

100

 

Grenada

123

-3

Guam

112

-1

Guatemala

101

 

Guinea

75

-5

Guinea-Bissau

55

 

Guyana

138

2

Haiti

107

4

Honduras

75

1

Hong Kong

116

-6

Hungary

101

-1

Iceland

122

-2

India

97

-2

Indonesia

108

-3

Iran

70

-4

Iraq

80

-5

Ireland

106

 

Israel

102

-1

Italy

115

 

Jamaica

109

1

Japan

115

1

Jordan

147

-1

Kazakhstan

101

-6

Kenya

141

-1

Kiribati

43

-2

Korea, North

823

Korea, South

121

-6

Kuwait

206

5

Kyrgyzstan

114

-9

Lao People's Democratic

82

3

Latvia

78

3

Lebanon

120

 

Lesotho

36

 

Liberia

105

1

Libyan Arab Jamahiriya

120

 

Lithuania

80

1

Luxembourg

1283

Macao

78

-3

Macedonia, TFRY

60

 

Madagascar

67

-1

Malawi

66

 

Malaysia

75

 

Maldives

102

-6

Mali

107

3

Malta

111-1

Marshall Islands

79

2

Mauritania

641

Mauritius

96

4

Mexico

125

1

Micronesia

79

1

Moldova, Rep of

74

1

Monaco

120 

Mongolia

84

2

Montenegro

48

-2

Montserrat

77

-2

Morocco

80

 

Mozambique

88

-2

Myanmar

80

-4

Namibia

63

3

Nauru

71

 

Nepal

64

1

Netherlands Antilles

111

-1

Netherlands

115

 

New Zealand

112

-1

Nicaragua

71

 

Niger

66

 

Nigeria

85

-9

Niue

98

3

Norway

121

5

Oman

98

-2