IRAS Acceptable Rates for Per Diem Allowances – 2015 These

IRAS Acceptable Rates for Per Diem Allowances – 2015
These rates are applicable when a Singapore-based employee is sent overseas in year
2015. 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 2016.
Allowance < Acceptable Allowance > Acceptable
Rate
Rate
Employer’s obligation to No
Yes. Declare the amount
report in IR8A
in excess of acceptable
rate.
Tax impact on employee
Not taxable
The amount in excess of
acceptable rate is taxable.
Note:
1. 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.
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 the employer wishes 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 – 2015: A to F
Country/
Region
Afghanistan
Albania
Algeria
American
Samoa
Angola
Anguilla
Antigua
Argentina
Armenia
Aruba
Australia
Rate Per
Day (S$)
86
90
Change
from
previous
year
Country/ Region
Rate Per
Day (S$)
-6
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
71
129
59
Denmark
Djibouti
Dominica
Dominican
Republic
East Timor
Ecuador
Egypt
125
128
81
84
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Fiji
Finland
France
66
185
95
87
180
92
116
128
-11
132
78
192
162
119
125
60
140
110
-7
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
120
131
131
100
131
107
Belgium
Belize
Benin
Bermuda
130
93
98
150
Bhutan
Bolivia
Bosnia &
Herzegovina
Botswana
Brazil
Brunei
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Canada
150
54
12
54
-6
98
-12
-14
-7
14
90
90
74
104
123
80
96
104
123
-6
21
11
119
90
90
68
78
Change
from
previous
year
-5
-16
-18
159
140
87
72
159
120
-5
75
7
65
90
-5
75
70
96
37
Acceptable Rates for Per Diem Allowances – 2015: G to O
Country/
Region
Rate Per
Day (S$)
Gabon
Gambia
Georgia
Germany
Ghana
Greece
110
69
125
120
152
101
Grenada
Guam
Guatemala
Guinea
Guinea-Bissau
Guyana
Haiti
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Jamaica
Japan
Jordan
Kazakhstan
Kenya
152
100
93
164
72
168
92
63
130
99
90
92
90
50
80
104
102
128
104
185
108
156
129
Kiribati
Korea, North
Korea, South
Kuwait
Kyrgyzstan
Lao People’s
Democratic
Latvia
Lebanon
Lesotho
51
59
145
146
170
65
69
113
60
Change
from
previous
year
-6
9
10
26
-6
-8
-39
-7
-10
15
-8
17
-10
Country/ Region
Rate Per
Day (S$)
Liberia
Libyan Arab
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
77
110
69
119
80
Norway
Oman
150
101
59
83
84
78
81
78
93
95
57
86
110
66
60
117
66
51
84
100
102
96
57
72
56
114
115
123
57
51
195
78
Change
from
previous
year
12
-6
6
-27
32
-10
12
-14
-8
-10
9
12
6
-5
7
25
-10
Acceptable Rates for Per Diem Allowances – 2015: P to Z
Country/
Region
Rate Per
Day (S$)
Pakistan
Palau
Panama
Papua New
Guinea
Paraguay
Peru
Philippines
Poland
Portugal
Puerto Rico
Qatar
Romania
Russian
Federation
Rwanda
Samoa
Sao Tome &
Principe
Saudi Arabia
Senegal
Serbia
Seychelles
117
119
75
160
Sierra Leone
Slovakia
Slovenia
Solomon
Islands
Somalia
South Africa
93
74
96
93
Spain
Sri Lanka
St Kitts &
Nevis
St Lucia
St Vincent
Sudan
Suriname
84
74
77
90
111
140
128
87
155
152
87
104
146
110
114
119
Change
from
previous
year
27
23
-8
-11
-7
-9
-11
Swaziland
Sweden
Switzerland
Syrian Arab Rep
65
165
132
90
Taiwan
Tajikistan
Tanzania
Thailand
Togo
Tokelau Islands
Tonga
Trinidad &Tobago
Tunisia
110
93
72
93
24
105
114
60
80
-21
-5
-11
Vanuatu
Venezuela
126
138
Vietnam
Virgin Island (UK)
Virgin Island (US)
55
129
141
West Bank &
Gaza Strip
Yemen, Rep of
Zambia
Zimbabwe
60
-7
17
-29
104
101
75
62
Rate Per
Day (S$)
Turkey
Turkmenistan
Turks & Caicos
Island
Tuvalu
Uganda
Ukraine
United Arab
Emirates
United Kingdom
United States
Uruguay
Uzbekistan
66
69
100
84
110
Country/ Region
-41
62
81
99
53
164
137
128
Change
from
previous
year
-8
-20
-10
-22
-8
-5
9
11
155
120
90
72
9
49
69
138
65
8