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$)

Pakistan

124

Palau

105

Panama

90

Papua New Guinea

120

Paraguay

77

Peru

97

Philippines

91

Poland

101

Portugal

114

Puerto Rico

131

Qatar

125

Romania

85

Russian Federation

101

Rwanda

117

Samoa

89

Sao Tome & Principe

85

Saudi Arabia

124

Senegal

95

Serbia

69

Seychelles

115

Sierra Leone

91

Singapore140

Slovakia

85

Slovenia

96

Solomon Islands

100

Somalia

74

South Africa

62

Spain

105

Sri Lanka

77

St Kitts & Nevis

169

St Lucia

145

St Vincent

125

Sudan

64

Suriname

61

Sweden

138

Switzerland

132

Syrian Arab Rep

111

Taiwan

83

Tajikistan

88

Tanzania

111

Thailand

80

Timor-Leste81

Togo

84

Tokelau Islands

34

Tonga

76

Trinidad &Tobago

120

Tunisia

59

Türkiye

53

Turkmenistan

90

Turks & Caicos Island

136

Tuvalu

72

Uganda

182

Ukraine

109

United Arab Emirates

131

United Kingdom

140

United States

131

Uruguay

77

Uzbekistan

68

Vanuatu

120

Venezuela

51

Vietnam

61

Virgin Island (UK)

130

Virgin Island (US)

162

West Bank & Gaza Strip

64

Yemen, Rep of

80

Zambia

117

Zimbabwe

71

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