IRAS Acceptable Rates for Per Diem Allowances – 2016
These rates are applicable when a Singapore-based employee is sent overseas in year
2016. In addition, for overseas employees travelling into Singapore on or after 1 January
2016 for business trips, an acceptable rate for per diem allowance for Singapore will apply. If
an employee is paid a per diem allowance that is more than the IRAS acceptable rate for a
particular country/region, the amount in excess of the acceptable rate is taxable in the Year
of Assessment 2017.
Allowance < Acceptable Rate
Employer’s obligation to No
report in IR8A
Tax impact on employee Not taxable
Allowance > Acceptable Rate
Yes. Declare the amount in
excess of acceptable rate.
The amount in excess of
acceptable rate is taxable.
Note:
1. These rates apply to short overseas business trips where the services rendered by the
employees overseas are considered incidental to their employment in their home countries.
2. The acceptable rates determined by IRAS are strictly for income tax purpose. The rates
do not determine the amount of per diem allowance that employers wish to pay their
employees.
For information on per diem allowance, please see the Frequently Asked Questions
on Per Diem
Acceptable Rates for Per Diem Allowances – 2016: A to F
Country/ Region
Rate Per
Day (S$)
Afghanistan
Albania
Algeria
American Samoa
98
75
155
87
Angola
Anguilla
Antigua
Argentina
Armenia
Aruba
Australia
213
162
129
140
68
140
96
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
98
138
146
137
114
131
120
Belgium
Belize
Benin
Bermuda
123
104
80
170
-7
11
-18
20
Bhutan
Bolivia
Bosnia &
Herzegovina
Botswana
Brazil
Brunei
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Canada
114
72
60
-36
18
6
90
62
65
86
123
80
128
104
116
Change
from
previous
year
12
-15
23
9
21
10
15
8
-14
18
15
6
14
13
-28
-9
-18
32
-7
Country/ Region
Rate Per
Day (S$)
Cape Verde
Canary Islands
Cayman Islands
Central African
Rep
Chad
Chile
China
Colombia
Comoros
Congo, Republic
Congo,
Democratic Rep
Cook Islands
Costa Rica
Cote d’Ivoire
Croatia
Cuba
Cyprus
Czech Republic
86
65
143
51
Change
from
previous
year
-6
14
-8
105
90
102
48
78
149
152
-14
132
72
153
134
81
65
90
45
12
-20
-10
12
-6
14
6
Denmark
Djibouti
Dominica
Dominican
Republic
East Timor
Ecuador
Egypt
125
167
104
101
39
23
17
84
81
104
9
11
8
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Fiji
Finland
France
83
176
122
87
162
78
116
128
17
-9
27
-18
-14
Acceptable Rates for Per Diem Allowances – 2016: G to O
Country/ Region
Rate Per
Day (S$)
Change
from
previous
year
21
17
Gabon
Gambia
131
86
Georgia
Germany
Ghana
Greece
117
114
276
101
-8
-6
124
Grenada
Guam
Guatemala
Guinea
Guinea-Bissau
Guyana
Haiti
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Jamaica
Japan
Jordan
Kazakhstan
Kenya
146
116
105
105
72
140
108
63
146
108
90
92
102
72
89
104
114
107
116
93
129
188
147
-6
16
12
-59
Kiribati
Korea, North
Korea, South
Kuwait
Kyrgyzstan
Lao People’s
Democratic
Latvia
Lebanon
Lesotho
45
69
145
153
192
75
-6
10
69
122
41
-28
16
16
9
12
22
9
12
-21
12
-92
21
32
18
7
22
10
9
-19
Country/ Region
Rate Per
Day (S$)
Liberia
Libyan Arab
Jamahiriya
Lithuania
Luxembourg
Macao
Macedonia,
TFRY
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Mauritania
Mauritius
Mexico
Micronesia
Moldova, Rep of
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Myanmar
Namibia
Nauru
Nepal
Netherlands
Antilles
Netherlands
New Zealand
Nicaragua
Niger
Nigeria
Niue
90
123
Change
from
previous
year
13
13
69
111
90
66
-8
10
7
115
108
78
63
179
87
-15
21
12
-16
9
Norway
Oman
108
123
-42
22
93
93
65
114
101
104
83
57
86
125
77
72
117
72
51
95
78
117
111
48
53
63
114
10
9
-13
33
23
11
-12
15
11
12
6
11
-22
15
15
-9
-19
7
Acceptable Rates for Per Diem Allowances – 2016: P to Z
Country/ Region
Rate Per Change
Day (S$)
from
previous
year
Pakistan
Palau
Panama
Papua New
Guinea
Paraguay
Peru
Philippines
Poland
Portugal
Puerto Rico
Qatar
Romania
Russian
Federation
Rwanda
Samoa
Sao Tome &
Principe
Saudi Arabia
Senegal
Serbia
Seychelles
117
102
86
147
-17
11
-13
Country/ Region
Rate
Per Change
Day (S$)
from
previous
year
Swaziland
Sweden
Switzerland
Syrian Arab Rep
57
152
149
101
-8
-13
17
11
Taiwan
Tajikistan
Tanzania
Thailand
Togo
Tokelau Islands
Tonga
Trinidad &Tobago
Tunisia
80
125
116
72
93
17
60
132
60
Turkey
Turkmenistan
Turks & Caicos
Island
Tuvalu
Uganda
Ukraine
United Arab
Emirates
United Kingdom
United States
Uruguay
Uzbekistan
Vanuatu
74
90
113
12
9
14
45
185
137
137
-8
21
162
134
90
72
126
7
14
93
84
93
105
111
155
143
78
171
9
10
16
15
170
74
117
18
-13
13
165
104
66
119
19
-6
-48
Sierra Leone
Singapore
Slovakia
Slovenia
Solomon Islands
99
141
80
96
93
6
Somalia
South Africa
74
63
8
-6
Venezuela
Vietnam
54
63
-84
8
Spain
Sri Lanka
St Kitts & Nevis
100
84
129
19
129
158
66
17
6
St Lucia
104
Virgin Island (UK)
Virgin Island (US)
West Bank &
Gaza Strip
Yemen, Rep of
81
12
St Vincent
Sudan
Suriname
101
81
68
Zambia
Zimbabwe
156
78
18
13
15
15
-9
16
6
6
6
15
23
-7
-45
18
9