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 [email protected];
    • 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 (2023)

Country/ Region Rate Per Day (S$)
Afghanistan 108
Albania 80
Algeria 125
Angola 150
Anguilla 168
Antigua 144
Argentina 91
Armenia 82
Aruba 125
Australia 118
Austria 108
Azerbaijan 90
Bahamas 150
Bahrain 162
Bangladesh 114
Barbados 174
Belarus 90
Belgium 133
Belize 85
Benin 103
Bermuda 170
Bhutan 136
Bolivia 63
Bosnia & Herzegovina 61
Botswana 75
Brazil 41
Brunei 64
Bulgaria 92
Burkina Faso 140
Burundi 87
Cambodia 136
Cameroon 121
Canada 129
Cape Verde 74
Cayman Islands 133
Central African Rep 98
Chad 94
Chile 122
China 85
Colombia 48
Comoros 87
Congo, Republic 169
Congo, Democratic Rep 156
Cook Islands 113
Costa Rica 101
Cote d’lvoire 142
Croatia 117
Cuba 90
Cyprus 74
Czech Republic 84
Denmark 124
Djibouti 154
Dominica 129
Dominican Republic 85
Ecuador 80
Egypt 96
El Salvador 79
Equatorial Guinea 181
Eritrea 59
Estonia 85
Eswatini (Lilangeni) 62
Ethiopia 171
Fiji 124
Finland 112
France 135
Gabon 169
Gambia 88
Georgia 104
Germany 111
Ghana 159
Greece 101
Grenada 116
Guam 98
Guatemala 100
Guinea 104
Guinea-Bissau 76
Guyana 133
Haiti 114
Honduras 65
Hong Kong 93
Hungary 99
Iceland 113
India 111
Indonesia 125
Iran 42
Iraq 113
Ireland 113
Israel 149
Italy 106
Jamaica 109
Japan 169
Jordan 97
Kazakhstan 102
Kenya 130
Kiribati 42
Korea, North 83
Korea, South 114
Kuwait 211
Kyrgyzstan 102
Lao People’s Democratic 81
Latvia 84
Lebanon 153
Lesotho 51
Liberia 91
Libya 119
Lithuania 81
Luxembourg 149
Macao 68
Madagascar 90
Malawi 68
Malaysia 71
Maldives 145
Mali 114
Malta 105
Marshall Islands 78
Mauritania 72
Mauritius 89
Mexico 124
Micronesia 79
Moldova, Rep of 77
Monaco 120
Mongolia 73
Montenegro 63
Montserrat 76
Morocco 116
Mozambique 101
Myanmar 107
Namibia 69
Nauru 71
Nepal 97
Netherlands 108
New Zealand 112
Nicaragua 65
Niger 95
Nigeria 101
Niue 104
Norway 125
Oman 96
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

 

Source: IRAS 2023 Acceptable Rates

You can find the 2022 Acceptable rates here.

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