2022 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. In addition, for overseas employees travelling into Singapore on or after 1 January 2016 for business trips, an acceptable rate of per diem allowance for Singapore will apply.
  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
Afghanistan105-1
Albania7511
Algeria1205
Angola151-5
Anguilla165-15
Antigua133-4
Argentina872
Armenia6812
Aruba126-1
Australia1215
Austria1054
Azerbaijan965
Bahamas155-1
Bahrain14525
Bangladesh1133
Barbados1688
Belarus891
Belgium1373
Belize84-4
Benin8614
Bermuda170-1
Bhutan138-3
Bolivia60-1
Bosnia & Herzegovina583
Botswana80-9
Brazil47-12
Brunei631
Bulgaria892
Burkina Faso145-5
Burundi832
Cambodia1232
Cameroon1223
Canada1233
Cape Verde736
Cayman Islands132-1
Central African Rep9219
Chad981
Chile10411
China84-4
Colombia50-6
Comoros80
Congo, Republic16911
Congo, Democratic Rep143-2
Cook Islands111-1
Costa Rica878
Cote d'Ivoire139-4
Croatia1142
Cuba91
Cyprus737
Czech Republic87-7
Denmark1273
Djibouti1487
Dominica1183
Dominican Republic86-6
Ecuador745
Egypt98-2
El Salvador791
Equatorial Guinea15124
Eritrea64-9
Estonia91-5
Eswatini (Lilangeni)65-4
Ethiopia172-2
Fiji10316
Finland113-3
France1365