2025 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.
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.
- 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$) |
|---|---|
| Afghanistan | 75 |
| Albania | 105 |
| Algeria | 125 |
| Andorra | 95 |
| Angola | 160 |
| Anguilla | 185 |
| Antigua Barbuda | 155 |
| Argentina | 125 |
| Armenia | 140 |
| Aruba | 140 |
| Australia | 135 |
| Austria | 130 |
| Azerbaijan | 95 |
| Bahamas | 165 |
| Bahrain | 180 |
| Bangladesh | 115 |
| Barbados | 185 |
| Belarus | 110 |
| Belgium | 170 |
| Belize | 105 |
| Benin | 115 |
| Bermuda | 190 |
| Bhutan | 130 |
| Bolivia | 70 |
| Bosnia & Herzgovina | 75 |
| Botswana | 85 |
| Brazil | 75 |
| British Virgin Islands | 160 |
| Brunei | 75 |
| Bulgaria | 110 |
| Bukina Faso | 120 |
| Burundi | 100 |
| Cambodia | 120 |
| Cameroon | 110 |
| Canada | 160 |
| Cape Verde | 75 |
| Cayman Islands | 150 |
| Central African Rep | 95 |
| Chad | 85 |
| Chile | 160 |
| China | 95 |
| Colombia | 50 |
| Comoros | 105 |
| Congo | 135 |
| Congo, Dem.Rep | 145 |
| Cook Islands | 135 |
| Costa Rica | 125 |
| Cote d'Ivoire | 120 |
| Croatia | 155 |
| Cuba | 100 |
| Curacao | 120 |
| Cyprus | 85 |
| Czech Republic | 90 |
| Denmark | 150 |
| Djibouti | 135 |
| Dominica | 190 |
| Dominican Rep | 95 |
| Ecuador | 80 |
| Egypt | 120 |
| El Salvador | 95 |
| Equatorial Guinea | 160 |
| Eritrea | 65 |
| Estonia | 115 |
| Eswatini (Lilangeni) | 55 |
| Ethiopia | 135 |
| Fiji | 135 |
| Finland | 135 |
| France | 155 |
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2024 rates).