IRAS | Acceptable Rates (2026) - Countries/Regions G to O

2026 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.

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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$)
Gabon	170
Gambia	100
Georgia	100
Germany	175
Ghana	180
Gibraltar	80
Greece	115
Grenada	120
Guam	110
Guatemala	95
Guinea	140
Guinea-Bissau	80
Guyana	180
Haiti	130
Honduras	100
Hong Kong	110
Hungary	105
Iceland	115
India	115
Indonesia	150
Iran	50
Iraq	125
Ireland	120
Israel	200
Italy	160
Jamaica	140
Japan	155
Jerusalem (Shekel)	180
Jordan	120
Kazakhstan	125
Kenya	135
Kiribati	45
Korea, Democratic Rep of (North)	105
Korea, Republic of (South)	180
Kuwait	175
Kyrgyzstan	100
Lao People's Democratic	95
Latvia	90
Lebanon	125
Lesotho	85
Liberia	105
Libya	90
Liechtenstein	170
Lithuania	85
Luxembourg	185
Macau	70
Madagascar	125
Malawi	95
Malaysia	85
Maldives	165
Mali	105
Malta	125
Marshall Islands	90
Mauritania	95
Mauritius	110
Mexico	170
Micronesia	90
Moldova, Rep of	80
Monaco	125
Mongolia	80
Montenegro	85
Montserrat	100
Morocco	130
Mozambique	110
Myanmar, Union of	90
Namibia	65
Nauru	75
Nepal	100
Netherlands	120
New Caledonia	125
New Zealand	115
Nicaragua	70
Niger	95
Nigeria	90
Niue	120
Norway	140
Oman	160

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