2025 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.
- 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 | 90 |
| Palau | 115 |
| Panama | 90 |
| Papua New Guinea | 120 |
| Paraguay | 80 |
| Peru | 125 |
| Philippines | 100 |
| Poland | 95 |
| Portugal | 120 |
| Qatar | 140 |
| Romania | 105 |
| Russian Federation | 125 |
| Rwanda | 120 |
| Saint Maarten | 110 |
| Samoa | 90 |
| Sao Tome & Principe | 95 |
| Saudi Arabia | 150 |
| Senegal | 135 |
| Serbia | 95 |
| Seychelles | 145 |
| Sierra Leone | 120 |
| Singapore | 160 |
| Slovakia | 95 |
| Slovenia | 110 |
| Solomon Island | 145 |
| Somalia | 80 |
| South Africa | 65 |
| South Sudan | 40 |
| Spain | 150 |
| Sri Lanka | 70 |
| St Kitts & Nevis | 150 |
| St Lucia | 185 |
| St Vincent-Grenadines | 105 |
| Sudan | 115 |
| Suriname | 80 |
| Sweden | 160 |
| Switzerland | 170 |
| Syrian Arab Rep | 160 |
| Tajikistan | 70 |
| Taiwan | 70 |
| Tanzania | 115 |
| Thailand | 110 |
| The Republic of North Macedonia | 75 |
| Timor-Leste | 70 |
| Togo | 110 |
| Tokelau Islands | 35 |
| Tonga | 85 |
| Trinidad & Tobago | 135 |
| Tunisia | 75 |
| Türkiye | 85 |
| Turkmenistan | 115 |
| Turks & Caicos Islands | 150 |
| Tuvalu | 75 |
| Uganda | 140 |
| Ukraine | 110 |
| United Arab Emirates | 175 |
| United Kingdom | 190 |
| United States | 160 |
| Uruguay | 90 |
| Uzbekistan | 85 |
| Vanuatu | 130 |
| Venezuela | 85 |
| Vietnam | 70 |
| Virgin Island (US) | 180 |
| West Bank & Gaza Strip | 70 |
| Western Sahara | 55 |
| Yemen, Rep of | 100 |
| Zambia | 140 |
| Zimbabwe | 110 |
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2024 rates).