IRAS| Acceptable Rates (2026) - Countries/Regions A to F

2026 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.

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Notes on Acceptable Rates

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.
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/ Region	Rate Per Day (S$)
Afghanistan	75
Albania	105
Algeria	150
Andorra	105
Angola	170
Anguilla	195
Antigua and Barbuda	185
Argentina	150
Armenia	135
Aruba	145
Australia	120
Austria	120
Azerbaijan	115
Bahamas	200
Bahrain	200
Bangladesh	105
Barbados	200
Belarus	110
Belgium	200
Belize	110
Benin	115
Bermuda	230
Bhutan	130
Bolivia	65
Bosnia & Herzgovina	80
Botswana	100
Brazil	60
British Virgin Islands	150
Brunei	75
Bulgaria	115
Burkina Faso	120
Burundi	110
Cambodia	100
Cameroon	105
Canada	155
Cape Verde	70
Cayman Islands	180
Central African Rep	100
Chad	100
Chile	155
China	115
Colombia	60
Comoros	100
Congo	130
Congo, Dem.Rep	150
Cook Islands	160
Costa Rica	120
Cote d'Ivoire	115
Croatia	160
Cuba	105
Curacao	125
Cyprus	90
Czech Republic	100
Denmark	145
Djibouti	145
Dominica	180
Dominican Rep	100
Ecuador	75
Egypt	125
El Salvador	95
Equatorial Guinea	130
Eritrea	65
Estonia	115
Eswatini (Lilangeni)	65
Ethiopia	140
Fiji	150
Finland	160
France	150

Note: The rates in bold indicate that there is no change from the previous year (i.e. 2025 rates).