2022 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. 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

Pakistan

135

11

Palau

102

-3

Panama

83

-7

Papua New Guinea

110

-10

Paraguay

71

-6

Peru

98

1

Philippines

93

2

Poland

90

-11

Portugal

114


Puerto Rico

128

-3

Qatar

120

-5

Romania

85


Russian Federation

118

17

Rwanda

108

-9

Samoa

102

13

Sao Tome & Principe

103

18

Saudi Arabia

119

-5

Senegal

107

12

Serbia

69


Seychelles

110

-5

Sierra Leone

93

2
Singapore140 

Slovakia

88

3

Slovenia

103

7

Solomon Islands

122

22

Somalia

82

8

South Africa

58

-4

Spain

108

3

Sri Lanka

76

-1

St Kitts & Nevis

160

-9

St Lucia

145


St Vincent

112

-13

Sudan

74

10

Suriname

66

5

Sweden

144

6

Switzerland

139

7

Syrian Arab Rep

123

12

Taiwan

69

-14

Tajikistan

72

-16

Tanzania

111


Thailand

83

3

Timor-Leste81 

Togo

100

16

Tokelau Islands

40

6

Tonga

75

-1

Trinidad & Tobago

120


Tunisia

72

13

Türkiye

57

4

Turkmenistan

92

2

Turks & Caicos Island

136


Tuvalu

74

2

Uganda

179

-3

Ukraine

112

3

United Arab Emirates

131


United Kingdom

147

7

United States

133

2

Uruguay

76

-1

Uzbekistan

72

4

Vanuatu

123

3

Venezuela

53

2

Vietnam

61


Virgin Island (UK)

125

-5

Virgin Island (US)

161

-1

West Bank & Gaza Strip

62

-2

Yemen, Rep of

92

12

Zambia

136

19

Zimbabwe

86

15