2022 Acceptable Rates published by IRAS for per diem allowance for countries/regions starting with letters from A to F. Any per diem allowance in excess of these acceptable rates are taxable.

Notes on Acceptable Rates

  1. 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. In addition, for overseas employees travelling into Singapore on or after 1 January 2016 for business trips, an acceptable rate of per diem allowance for Singapore will apply.
  2. 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/ RegionRate Per Day (S$)
Afghanistan105
Albania75
Algeria120
Angola151
Anguilla165
Antigua133
Argentina87
Armenia68
Aruba126
Australia121
Austria105
Azerbaijan96
Bahamas155
Bahrain145
Bangladesh113
Barbados168
Belarus89
Belgium137
Belize84
Benin86
Bermuda170
Bhutan138
Bolivia60
Bosnia & Herzegovina58
Botswana80
Brazil47
Brunei63
Bulgaria89
Burkina Faso145
Burundi83
Cambodia123
Cameroon122
Canada123
Cape Verde73
Cayman Islands132
Central African Rep92
Chad98
Chile104
China84
Colombia50
Comoros80
Congo, Republic169
Congo, Democratic Rep143
Cook Islands111
Costa Rica87
Cote d'Ivoire139
Croatia114
Cuba91
Cyprus73
Czech Republic87
Denmark127
Djibouti148
Dominica118
Dominican Republic86
Ecuador74
Egypt98
El Salvador79
Equatorial Guinea151
Eritrea64
Estonia91
Eswatini (Lilangeni)65
Ethiopia172
Fiji103
Finland113
France136
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2021 rates).