2023 Acceptable Rates published by IRAS for per diem allowance for countries/regions starting with letters from G to O. 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. In addition, for overseas employees travelling into Singapore on or after 1 January 2016 for business trips, an acceptable rate for per diem allowance for Singapore will apply.
- 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$) |
|---|---|
Gabon | 169 |
Gambia | 88 |
Georgia | 104 |
Germany | 111 |
Ghana | 159 |
Greece | 101 |
Grenada | 116 |
Guam | 98 |
Guatemala | 100 |
Guinea | 104 |
Guinea-Bissau | 76 |
Guyana | 133 |
Haiti | 114 |
Honduras | 65 |
Hong Kong | 93 |
Hungary | 99 |
Iceland | 113 |
India | 111 |
Indonesia | 125 |
Iran | 42 |
Iraq | 113 |
Ireland | 113 |
Israel | 149 |
Italy | 106 |
Jamaica | 109 |
Japan | 169 |
Jordan | 97 |
Kazakhstan | 102 |
Kenya | 130 |
Kiribati | 42 |
Korea, North | 83 |
Korea, South | 114 |
Kuwait | 211 |
Kyrgyzstan | 102 |
Lao People's Democratic | 81 |
Latvia | 84 |
Lebanon | 153 |
Lesotho | 51 |
Liberia | 91 |
Libya | 119 |
Lithuania | 81 |
Luxembourg | 149 |
Macao | 68 |
Madagascar | 90 |
Malawi | 68 |
Malaysia | 71 |
Maldives | 145 |
Mali | 114 |
Malta | 105 |
Marshall Islands | 78 |
Mauritania | 72 |
Mauritius | 89 |
Mexico | 124 |
Micronesia | 79 |
Moldova, Rep of | 77 |
Monaco | 120 |
Mongolia | 73 |
Montenegro | 63 |
Montserrat | 76 |
Morocco | 116 |
Mozambique | 101 |
Myanmar | 107 |
Namibia | 69 |
Nauru | 71 |
Nepal | 97 |
Netherlands | 108 |
New Zealand | 112 |
Nicaragua | 65 |
Niger | 95 |
Nigeria | 101 |
Niue | 104 |
Norway | 125 |
Oman | 96 |