2020-2022 acceptable rates published by IRAS for per diem allowance. Any per diem allowance in excess of these acceptable rates are taxable.

Acceptable Rates

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.

Applicable Period

The rates are applicable on a calendar year basis.

As an example, if your employee is being paid a per diem allowance for an overseas business trip in 2022, please look up the applicable rate under "2022 Acceptable Rates". Where the per diem allowance being paid is more than the IRAS acceptable rate for a particular country/region, the amount in excess of the acceptable rate is to be included as the employee's taxable income in the Year of Assessment (YA) 2023.

For details, see Per Diem Allowance.