2025 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.
- 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 | 160 |
| Gambia | 95 |
| Georgia | 100 |
| Germany | 150 |
| Ghana | 150 |
| Gibraltar | 75 |
| Greece | 110 |
| Grenada | 120 |
| Guam | 105 |
| Guatemala | 90 |
| Guinea | 140 |
| Guinea-Bissau | 80 |
| Guyana | 175 |
| Haiti | 125 |
| Honduras | 85 |
| Hong Kong | 105 |
| Hungary | 105 |
| Iceland | 115 |
| India | 110 |
| Indonesia | 145 |
| Iran | 40 |
| Iraq | 125 |
| Ireland | 125 |
| Israel | 190 |
| Italy | 140 |
| Jamaica | 115 |
| Japan | 170 |
| Jerusalem (Shekel) | 175 |
| Jordan | 100 |
| Kazakhstan | 110 |
| Kenya | 130 |
| Kiribati | 45 |
| Korea, Democratic Rep of (North) | 100 |
| Korea, Republic of (South) | 155 |
| Kuwait | 170 |
| Kyrgyzstan | 85 |
| Lao People's Democratic | 80 |
| Latvia | 95 |
| Lebanon | 120 |
| Lesotho | 70 |
| Liberia | 100 |
| Libya | 110 |
| Lithuania | 85 |
| Luxembourg | 190 |
| Macau | 65 |
| Madagascar | 120 |
| Malawi | 80 |
| Malaysia | 70 |
| Maldives | 160 |
| Mali | 110 |
| Malta | 105 |
| Marshall Islands | 90 |
| Mauritania | 85 |
| Mauritius | 110 |
| Mexico | 165 |
| Micronesia | 90 |
| Moldova, Rep of | 80 |
| Monaco | 145 |
| Mongolia | 100 |
| Montenegro | 75 |
| Montserrat | 85 |
| Morocco | 115 |
| Mozambique | 105 |
| Myanmar, Union of | 85 |
| Namibia | 60 |
| Nauru | 80 |
| Nepal | 105 |
| Netherlands | 125 |
| New Caledonia | 130 |
| New Zealand | 135 |
| Nicaragua | 70 |
| Niger | 95 |
| Nigeria | 90 |
| Niue | 130 |
| Norway | 135 |
| Oman | 140 |
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2024 rates).