IRAS Acceptable Rates for Per Diem Allowances – 2022

The rates for per diem allowances applicable to Singapore-based employees on business trips
overseas in year 2022 have been updated and are shown in the table below.

For overseas employees on business assignments travelling into Singapore in year 2022, the
applicable rate for per diem allowances is the rate indicated against Singapore in the table.

If an employee is paid a per diem allowance rate that is more than the IRAS acceptable rate
for a particular country/region, the amount in excess of the acceptable rate is to be included
as part of the taxable income of the employee in the Year of Assessment 2023.

Allowance < Acceptable Rate Allowance > Acceptable Rate

Employer’s obligation to No need to be reported Yes, it is to be reported based
report the per diem on the amount in excess of
allowances in IR8A acceptable rate.
Tax impact on employee Not taxable income The amount in excess of
acceptable rate is taxable
income.

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 – 2022: A to F

Country/ Region Rate Per Day (S$) Country/ Region Rate Per Day (S$)

Afghanistan 105 Cape Verde 73

Albania 75 Cayman Islands 132
Algeria 120 Central African 92
Rep
Angola 151 Chad 98
Anguilla 165 Chile 104
Antigua 133 China 84
Argentina 87 Colombia 50
Armenia 68 Comoros 80
Aruba 126 Congo, Republic 169
Australia 121 Congo, 143
Democratic Rep
Austria 105 Cook Islands 111
Azerbaijan 96 Costa Rica 87
Bahamas 155 Cote d’Ivoire 139
Bahrain 145 Croatia 114
Bangladesh 113 Cuba 91
Barbados 168 Cyprus 73
Belarus 89 Czech Republic 87
Belgium 137 Denmark 127
Belize 84 Djibouti 148
Benin 86 Dominica 118
Bermuda 170 Dominican 86
Republic
Bhutan 138 Ecuador 74
Bolivia 60 Egypt 98
Bosnia & 58 El Salvador 79
Herzegovina
Botswana 80 Equatorial Guinea 151
Brazil 47 Eritrea 64
Brunei 63 Estonia 91
Bulgaria 89 Eswatini 65
(Lilangeni)
Burkina Faso 145 Ethiopia 172
Burundi 83 Fiji 103
Cambodia 123 Finland 113
Cameroon 122 France 136
Canada 123
 Acceptable Rates for Per Diem Allowances – 2022: G to O

Country/ Region Rate Per Day (S$) Country/ Region Rate Per Day (S$)

Gabon 148 Liberia 97

Gambia 82 Libya 118
Georgia 109 Lithuania 82
Germany 117 Luxembourg 134
Ghana 153 Macao 72
Greece 103 Macedonia 63
Grenada 127 Madagascar 81
Guam 101 Malawi 65
Guatemala 100 Malaysia 73
Guinea 88 Maldives 121
Guinea-Bissau 68 Mali 114
Guyana 127 Malta 116
Haiti 113 Marshall Islands 77
Honduras 70 Mauritania 70
Hong Kong 101 Mauritius 93
Hungary 98 Mexico 122
Iceland 116 Micronesia 77
India 106 Moldova, Rep of 75
Indonesia 129 Monaco 125
Iran 55 Mongolia 77
Iraq 95 Montenegro 56
Ireland 115 Montserrat 76
Israel 123 Morocco 98
Italy 113 Mozambique 96
Jamaica 112 Myanmar 95
Japan 142 Namibia 69
Jordan 118 Nauru 73
Kazakhstan 103 Nepal 80
Kenya 136 Netherlands 108
Antilles
Kiribati 44 Netherlands 115
Korea, North 81 New Zealand 113
Korea, South 118 Nicaragua 65
Kuwait 208 Niger 80
Kyrgyzstan 105 Nigeria 97
Lao People’s 81 Niue 104
Democratic
Latvia 84 Norway 125
Lebanon 140 Oman 96
Lesotho 43
 Acceptable Rates for Per Diem Allowances – 2022: P to Z

Country/ Region Rate Per Day (S$) Country/ Region Rate Per Day (S$)

Pakistan 135 Sweden 144

Palau 102 Switzerland 139
Panama 83 Syrian Arab Rep 123
Papua New Taiwan
110 69
Guinea
Paraguay 71 Tajikistan 72
Peru 98 Tanzania 111
Philippines 93 Thailand 83
Poland 90 Timor-Leste 81
Portugal 114 Togo 100
Puerto Rico 128 Tokelau Islands 40
Qatar 120 Tonga 75
Romania 85 Trinidad &Tobago 120
Russian Tunisia
118 72
Federation
Rwanda 108 Türkiye 57
Samoa 102 Turkmenistan 92
Sao Tome & Turks & Caicos
103 136
Principe Island
Saudi Arabia 119 Tuvalu 74
Senegal 107 Uganda 179
Serbia 69 Ukraine 112
Seychelles United Arab
110 131
Emirates
Sierra Leone 93 United Kingdom 147
Singapore 140 United States 133
Slovakia 88 Uruguay 76
Slovenia 103 Uzbekistan 72
Solomon Islands 122 Vanuatu 123
Somalia 82 Venezuela 53
South Africa 58 Vietnam 61
Spain 108 Virgin Island (UK) 125
Sri Lanka 76 Virgin Island (US) 161
St Kitts & Nevis West Bank &
160 62
Gaza Strip
St Lucia 145 Yemen, Rep of 92
St Vincent 112 Zambia 136
Sudan 74 Zimbabwe 86
Suriname 66

Note: The rates in bold indicate that there is no change from the previous year (i.e., 2021 rates).