2019-2021 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.

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.