The rates below are only for Income Tax purpose. They do not determine the amount of per diem allowance that the employer wishes to pay their employees.
2021 Acceptable Rates
2020 Acceptable Rates
2019 Acceptable Rates
The rates are applicable on a calendar year basis.
For example, if your employee is sent overseas in 2021, see the rates under "2021 Acceptable Rates". If an employee is paid a per diem allowance that is more than the IRAS acceptable rate for a particular country/region, the amount in excess of the acceptable rate is taxable in the Year of Assessment (YA) 2022.
For details, see Per Diem Allowance.