2022 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. 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

Gabon

148

26

Gambia

82

8

Georgia

109

-8

Germany

117

9

Ghana

153

7

Greece

103

3

Grenada

127

4

Guam

101

-11

Guatemala

100

-1

Guinea

88

13

Guinea-Bissau

68

13

Guyana

127

-11

Haiti

113

6

Honduras

70

-5

Hong Kong

101

-15

Hungary

98

-3

Iceland

116

-6

India

106

9

Indonesia

129

21

Iran

55

-15

Iraq

95

15

Ireland

115

9

Israel

123

21

Italy

113

-2

Jamaica

112

3

Japan

142

27

Jordan

118

-29

Kazakhstan

103

2

Kenya

136

-5

Kiribati

44

1

Korea, North

81

-1

Korea, South

118

-3

Kuwait

208

2

Kyrgyzstan

105

-9

Lao People's Democratic

81

-1

Latvia

84

6

Lebanon

140

20

Lesotho

43

7

Liberia

97

-8

Libya

118

-2

Lithuania

82

2

Luxembourg

134

6

Macao

72

-6

Macedonia

63

3

Madagascar

81

14

Malawi

65

-1

Malaysia

73-2

Maldives

121

19

Mali

114

7

Malta

116

5

Marshall Islands

77

-2

Mauritania

70

6

Mauritius

93

-3

Mexico

122

-3

Micronesia

77

-2

Moldova, Rep of

75

1

Monaco

125

5

Mongolia

77

-7

Montenegro

56

8

Montserrat

76

-1

Morocco

98

18

Mozambique

96

8

Myanmar

95

15

Namibia

69

6

Nauru

73

2

Nepal

80

16
Netherlands Antilles 108-3

Netherlands

115


New Zealand

113

1

Nicaragua

65

-6

Niger

80

14

Nigeria

97

12

Niue

104

6

Norway

125

4

Oman

96

-2