2023 Acceptable Rates published by IRAS for per diem allowance for countries/regions starting with letters from P to Z. Any per diem allowance in excess of these acceptable rates are taxable.
On this page:
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 applies.
- 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$) |
|---|---|
Pakistan | 135 |
Palau | 104 |
Panama | 81 |
Papua New Guinea | 112 |
Paraguay | 71 |
Peru | 102 |
Philippines | 92 |
Poland | 85 |
Portugal | 112 |
Puerto Rico | 129 |
Qatar | 120 |
Romania | 85 |
Russian Federation | 129 |
Rwanda | 107 |
Samoa | 121 |
Sao Tome & Principe | 119 |
Saudi Arabia | 127 |
Senegal | 121 |
Serbia | 72 |
Seychelles | 107 |
Sierra Leone | 94 |
| Singapore | 140 |
Slovakia | 86 |
Slovenia | 101 |
Solomon Islands | 146 |
Somalia | 81 |
South Africa | 57 |
Spain | 106 |
Sri Lanka | 75 |
St Kitts & Nevis | 150 |
St Lucia | 147 |
St Vincent | 101 |
Sudan | 85 |
Suriname | 68 |
Sweden | 140 |
Switzerland | 137 |
Syrian Arab Rep | 132 |
Taiwan | 67 |
Tajikistan | 66 |
Tanzania | 108 |
Thailand | 84 |
| The Republic of North Macedonia | 64 |
| Timor-Leste | 78 |
Togo | 115 |
Tokelau Islands | 40 |
Tonga | 78 |
Trinidad & Tobago | 120 |
Tunisia | 84 |
Türkiye | 58 |
Turkmenistan | 96 |
Turks & Caicos Island | 135 |
Tuvalu | 72 |
Uganda | 179 |
Ukraine | 119 |
United Arab Emirates | 130 |
United Kingdom | 146 |
United States | 139 |
Uruguay | 71 |
Uzbekistan | 81 |
Vanuatu | 121 |
Venezuela | 57 |
Vietnam | 60 |
Virgin Island (UK) | 123 |
Virgin Island (US) | 161 |
West Bank & Gaza Strip | 61 |
Yemen, Rep of | 101 |
Zambia | 131 |
Zimbabwe | 88 |
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2022 rates).