IRAS | Acceptable Rates (2026) - Countries/Regions P to Z

2026 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.

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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$)
Pakistan	110
Palau	130
Panama	95
Papua New Guinea	115
Paraguay	90
Peru	120
Philippines	120
Poland	95
Portugal	115
Qatar	145
Romania	105
Russian Federation	150
Rwanda	145
Saint Maarten	115
Samoa	100
Sao Tome & Principe	100
Saudi Arabia	155
Senegal	130
Serbia	110
Seychelles	175
Sierra Leone	125
Singapore	175
Slovakia	90
Slovenia	110
Solomon Island	175
Somalia	85
South Africa	65
South Sudan	40
Spain	165
Sri Lanka	65
St Kitts & Nevis	155
St Lucia	210
St Vincent-Grenadines	125
Sudan	125
Suriname	85
Sweden	180
Switzerland	175
Syrian Arab Rep	165
Tajikistan	70
Taiwan	85
Tanzania	120
Thailand	130
The Republic of North Macedonia	80
Timor-Leste	75
Togo	105
Tokelau Islands	30
Tonga	100
Trinidad & Tobago	140
Tunisia	90
Türkiye	100
Turkmenistan	120
Turks & Caicos Islands	170
Tuvalu	75
Uganda	140
Ukraine	115
United Arab Emirates	180
United Kingdom	195
United States	165
Uruguay	95
Uzbekistan	90
Vanuatu	145
Venezuela	100
Vietnam	70
Virgin Island (US)	185
West Bank & Gaza Strip	70
Western Sahara	55
Yemen, Rep of	100
Zambia	160
Zimbabwe	115

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