2021 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.
  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

124

1

Palau

105

1

Panama

90 

Papua New Guinea

120

1

Paraguay

77

-2

Peru

97

4

Philippines

91

-1

Poland

101

 

Portugal

114

7

Puerto Rico

131

-1

Qatar

125

-5

Romania

85

1

Russian Federation

101

-6

Rwanda

117

-11

Samoa

89

11

Sao Tome & Principe

85

 

Saudi Arabia

124

-3

Senegal

95

1

Serbia

69

2

Seychelles

115

1

Sierra Leone

91

 
Singapore140 

Slovakia

85

 

Slovenia

96

 

Solomon Islands

100

1

Somalia

74

1

South Africa

62

-1

Spain

105

 

Sri Lanka

77

-1

St Kitts & Nevis

169

6

St Lucia

145

6

St Vincent

125

6

Sudan

64

-3

Suriname

61

-1

Sweden

138

-2

Switzerland

132

-2

Syrian Arab Rep

111

4

Taiwan

83

3

Tajikistan

88

-8

Tanzania

111

 

Thailand

80

 
Timor-Leste81 

Togo

84

-4

Tokelau Islands

34

2

Tonga

76

-1

Trinidad &Tobago

120

1

Tunisia

59

2

Turkey

53

-3

Turkmenistan

90

1

Turks & Caicos Island

136

 

Tuvalu

72

-1

Uganda

182

-2

Ukraine

109

2

United Arab Emirates

131

 

United Kingdom

140

1

United States

131

 

Uruguay

77

-2

Uzbekistan

68

-2

Vanuatu

120

 

Venezuela

51

 

Vietnam

61

 

Virgin Island (UK)

130

-4

Virgin Island (US)

162

-1

West Bank & Gaza Strip

64

1

Yemen, Rep of

80

1

Zambia

117

-7

Zimbabwe

71