Table of contents

Table of contents

Per Diems

Employers in Singapore can pay employees per diems as compensation for the expenses incurred while they are on a business trip. This can be expenses such as the cost of meals, transport and other incidental items like laundry.

In principle, per diems are not considered part of an employee’s income and are thus tax free up to a certain allowed amount. This maximum allowed amount is defined by the ‘acceptable rates’ that IRAS publishes. In case employers pay a per diem allowance that exceeds the acceptable rate, the excess is considered taxable income and needs to be reported to the IRAS in Form IR8A.

As the standard of living differs across countries/regions, the acceptable rate varies from country/region to country/region. The IRAS reviews these rates annually based on information from employers and other relevant information. The rates for the following year are always published in December and applicable from 1 January.

You can find the applicable rates below at the end of this article.

Example: The acceptable rate for Australia in 2022 is S$118. This means the employer can pay an employee a daily allowance of up to S$118 for their business trip to Australia. If the employer pays more than S$118, for example, S$200, the excess (S$200 – S$118= S$82) is considered taxable income.

Additional notes on per diems:

  • If the per diem allowance is less than the acceptable rate paid for a trip, it is not taxable. In this case, it is important to note that it cannot be used to offset the taxable amount arising from other trips;
  • If your company pays a higher per diem allowance than the acceptable rates set by IRAS and you think the higher allowance paid to your employees is justifiable, you can inform IRAS of these rates so that IRAS can consider them when reviewing the acceptable rates for the following year.How to submit your proposed rates to IRAS:
    • Email your rates to taxqueries@iras.gov.sg;
    • Attach the report conducted by a consulting firm on the cost of living or other relevant information to support your basis. Proposed rates based on the employee’s own experience in the country/region will not be accepted by IRAS;
    • Declare the amount that is more than IRAS’s acceptable rate in Form IR8A for the current year.
  • In case a daily allowance is paid to cover accommodation, meals, transport expenses and other incidental expenses such as laundry, the taxable amount is the daily allowance minus the acceptable rate and minus the non-taxable items. The non-taxable items are overseas accommodation, overseas airport transfer, travelling expenses between cities for business purposes and entertainment expenses for business purposes.
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You can easily download the per diem list for Singapore in Rydoo. Learn more.


List of per diem rates (2024)

Country/ Region Rate Per Day (S$)
Afghanistan 101
Albania 87
Algeria 123
Angola 143
Anguilla 181
Antigua 162
Argentina 98
Armenia 98
Aruba 135
Australia 126
Austria 116
Azerbaijian 85
Bahamas 158
Bahrain 156
Bangladesh 112
Barbados 189
Belarus 95
Belgium 137
Belize 90
Benin 109
Bermuda 183
Bhutan 123
Bolivia 66
Bosnia & Herzegovina 68
Botswana 72
Brazil 40
British Virgin Islands 129
Brunei 70
Bulgaria 93
Burkina Faso 132
Burundi 93
Cambodia 136
Cameroon 113
Canada 144
Cape Verde 77
Cayman Islands 144
Central African Rep 97
Chad 87
Chile 129
China 90
Colombia 44
Comoros 94
Congo, Republic 155
Congo, Democratic Rep 151
Cook Islands 122
Costa Rica 116
Cote d’Ivoire 128
Croatia 131
Cuba 98
Cyprus 77
Czech Republic 82
Denmark 134
Djibouti 144
Dominica 144
Dominican Republic 93
Ecuador 90
Egypt 106
El Salvador 87
Equatorial Guinea 175
Eritrea 60
Estonia 90
Eswatini (Lilangeni) 61
Ethiopia 153
Fiji 132
Finland 113
France 143
Country/ Region Rate Per Day (S$)
Gabon 162
Gambia 92
Georgia 100
Germany 118
Ghana 157
Greece 103
Grenada 108
Guam 101
Guatemala 98
Guinea 112
Guinea-Bissau 78
Guyana 144
Haiti 120
Honduras 67
Hong Kong 96
Hungary 102
Iceland 112
India 100
Indonesia 130
Iran 39
Iraq 119
Ireland 119
Israel 155
Italy 111
Jamaica 112
Japan 162
Jordan 91
Kazakhstan 96
Kenya 128
Kiribati 43
Korea, North 92
Korea, South 122
Kuwait 198
Kyrgyzstan 94
Lao People’s Democratic 80
Latvia 87
Lebanon 141
Lesotho 56
Liberia 96
Libya 114
Lithuania 83
Luxembourg 162
Macao 67
Madagascar 103
Malawi 76
Malaysia 73
Maldives 155
Mali 112
Malta 105
Marshall Islands 84
Mauritania 71
Mauritius 90
Mexico 137
Micronesia 84
Moldova, Rep of 76
Monaco 130
Mongolia 79
Montenegro 67
Montserrat 80
Morocco 113
Mozambique 105
Myanmar 101
Namibia 70
Nauru 73
Nepal 101
Netherlands 111
New Zealand 121
Nicaragua 68
Niger 93
Nigeria 96
Niue 107
Norway 133
Oman 105
Country/ Region Rate Per Day (S$)
Pakistan 122
Palau 112
Panama 86
Papua New Guinea 121
Paraguay 75
Peru 108
Philippines 96
Poland 88
Portugal 116
Qatar 128
Romania 92
Russian Federation 130
Rwanda 103
Samoa 116
Sao Tome & Principe 119
Saudi Arabia 141
Senegal 121
Serbia 76
Seychelles 114
Sierra Leone 104
Singapore 150
Slovakia 88
Slovenia 106
Solomon Islands 148
Somalia 78
South Africa 56
Spain 116
Sri Lanka 80
St Kitts & Nevis 152
St Lucia 159
St Vincent 103
Sudan 90
Suriname 74
Sweden 137
Switzerland 146
Syrian Arab Rep 146
Taiwan 64
Tajikistan 65
Tanzania 109
Thailand 87
The Republic of North Macedonia 70
Timor-Leste 76
Togo 115
Tokelau Islands 42
Tonga 84
Trinidad &Tobago 130
Tunisia 79
Türkiye 64
Turkmenistan 108
Turks & Caicos Island 145
Tuvalu 73
Uganda 162
Ukraine 114
United Arab Emirates 140
United Kingdom 156
United States 150
Uruguay 73
Uzbekistan 83
Vanuatu 126
Venezuela 63
Vietnam 65
Virgin Island (US) 173
West Bank & Gaza Strip 66
Yemen, Rep of 103
Zambia 123
Zimbabwe 89
Note: The rates in bold indicate that there is no change from the previous year (i.e. 2023 rates). 
Source: IRAS 2024 Acceptable Rates

You can find the previous Acceptable rates here.

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