Rates for Per Diem 2018

Per diem allowance is the allowance that you get on a daily basis when you go on official overseas trips. These trips can either be into Singapore or to any country outside Singapore. This allowance is given normally when you are instructed to travel abroad to have meetings with clients or participate in conferences and training. It covers the expenses incurred while you are travelling, including the cost of food, living expenses, conveyance and other minor things such as laundry. This per diem allowance is taxable if there is any amount in its total that is more than the amount IRAS allows you to claim relief on.

The payments given below do not come under the category of per diem allowance and therefore, are not taxable:

  • Entertainment costs for official purposes
  • Airport transfer overseas
  • Overseas accommodation
  • Travelling costs between cities

Acceptable Rates Per Diem Allowance 2018 (For All Countries)

You will need to pay taxes on this allowance unless you can prove to IRAS that the amount paid was necessary for the employee's subsistence in the country. IRAS has a list of how much amount can be claimed for tax exemption under per diem allowance in each country. Given below are these rates for 2018:

Country Rate Per Day (2018)
Tokelau Islands S$26
Lesotho S$38
Namibia S$49
Guinea-Bissau S$50
Central African Rep S$58
Montenegro S$53
Venezuela S$55
South Africa S$60
Colombia S$59
Mauritania S$56
Swaziland S$59
Bosnia & Herzegovina S$60
Macedonia, TFRY S$60
Tunisia S$58
Brazil S$66
Kiribati S$53
Turkey S$63
North Korea S$64
Nauru S$69
Nepal S$62
Niger S$64
Vietnam S$62
Brunei S$65
Canary Islands S$65
Cyprus S$63
Malaysia S$70
Bolivia S$68
Malawi S$68
Serbia S$66
West Bank & Gaza Strip S$68
Armenia S$64
Suriname S$69
Latvia S$70
Lithuania S$72
Nicaragua S$72
Tonga S$77
Madagascar S$73
Bulgaria S$71
Cape Verde S$71
Costa Rica S$76
Moldova S$71
Mongolia S$71
Uzbekistan S$76
Belarus S$77
Gambia S$74
Honduras S$74
Samoa S$77
Somalia S$75
Lao People’s Democratic S$75
Marshall Islands S$73
Tuvalu S$78
Eritrea S$83
Mauritius S$78
Micronesia S$76
Comoros S$77
Morocco S$79
Romania S$82
Zimbabwe S$79
Benin S$78
Slovakia S$78
Taiwan S$80
Thailand S$80
Albania S$83
Croatia S$102
Ecuador S$86
Sudan S$81
Yemen S$81
China S$84
El Salvador S$84
Montserrat S$84
East Timor S$85
Iran S$85
Peru S$87
Sao Tome & Principe S$85
Senegal S$87
Sri Lanka S$85
Mozambique S$88
Panama S$88
Sierra Leone S$88
American Samoa S$86
Estonia S$89
Myanmar S$89
Portugal S$86
Belize S$89
Burundi S$89
Iraq S$95
Botswana S$95
Chile S$93
Czech Republic S$90
Fiji S$90
Liberia S$100
Macao S$90
Turkmenistan S$90
Uruguay S$90
Guinea S$94
Paraguay S$92
Philippines S$97
Solomon Islands S$97
Togo S$92
Niue S$93
Australia S$113
Mali S$96
Slovenia S$93
Austria S$99
Azerbaijan S$99
Guatemala S$104
Vanuatu S$114
Croatia S$102
Haiti S$100
Spain S$98
Greece S$96
St Vincent S$101
Syria S$101
Guam S$121
Palau S$104
Cameroon S$105
Egypt S$105
Ireland S$105
Malta S$107
Papua New Guinea S$117
Cambodia S$108
Chad S$100
Iceland S$120
Poland S$105
Italy S$109
Hungary S$109
India S$107
Norway S$107
Dominican Republic S$102
Japan S$112
Netherlands S$121
Ukraine S$112
Jamaica S$113
Lebanon S$121
Luxembourg S$111
Oman S$113
Tanzania S$113
Afghanistan S$114
Bangladesh S$115
Bhutan S$127
Burkina Faso S$122
Germany S$112
Israel S$110
Maldives S$120
Mexico S$120
Canada S$118
Finland S$116
St Lucia S$115
Georgia S$116
Monaco S$116
Pakistan S$116
Kazakhstan S$129
Seychelles S$115
Indonesia S$123
New Zealand S$123
Tajikistan S$123
Netherlands Antilles S$121
Belgium S$122
Dominica S$124
Libya S$124
Gabon S$125
France S$127
Antigua S$130
United States S$132
Virgin Island (UK) S$132
United Kingdom S$130
Algeria S$134
Bahrain S$136
Cook Islands S$124
Denmark S$131
Trinidad & Tobago S$131
United Arab Emirates S$134
Hong Kong S$137
Switzerland S$134
Argentina S$115
Guyana S$138
Saudi Arabia S$138
Turks & Caicos Island S$138
Cayman Islands S$134
Russia S$119
Djibouti S$143
Kyrgyzstan S$153
Singapore S$141
Nigeria S$130
Congo, Democratic Rep S$148
Sweden S$143
Kenya S$146
Zambia S$152
Aruba S$143
Puerto Rico S$143
Qatar S$153
Grenada S$149
South Korea S$154
Jordan S$161
Bahamas S$160
Anguilla S$154
Cote d’Ivoire S$149
Ethiopia S$164
St Kitts & Nevis S$156
Bermuda S$172
Barbados S$163
Congo, Republic S$163
Equatorial Guinea S$167
Virgin Island (US) S$170
Uganda S$190
Kuwait S$192
Rwanda S$175
Angola S$186
Ghana S$191

Standard rates for coming to Singapore for business

If you come to Singapore for official reasons for less than 60 days a year, your per diem allowance will not be taxable. The explanation of the tax deducted on per diem grant during business trips received by employees coming into Singapore is as shown below:

  Payment more than the acceptable rate Payment not higher than the acceptable rate
Tax impact on employee The quantity that exceeds the acceptable rate is taxable. Not taxable
Report in Form IR8A Yes. State the total if it is more than the acceptable rate No

Yearly acceptable rates review

IRAS evaluates the acceptable rates every year based on statistics from employers. The acceptable rates for the following year are given out in December. The rates fixed by Inland Revenue Authority of Singapore are only for the purpose of Income Tax. The rates cannot be used to decide the quantity of allowance that a company desires to pay.

A company can submit revised rates to IRAS by sending an email to ‘taxqueries@iras.gov.sg’. A report conducted by a consulting company must be attached together with all relevant information to support the change. Enhanced rates based on your own experience overseas will not be recognised by IRAS. Your company also must declare the surplus quantity in the Form IR8A for the current year.

Request for waiver of rates

The following year’s rates are made public in December so that companies can compute the taxable quantity. The rates will be valid from January to December. After the rates are made public, no modifications will be done so that the same acceptable rates are applied to all staff.

If an employer gives a higher amount than the rates fixed by Inland Revenue Authority of Singapore and the company thinks the higher amount given is justified, the company must notify IRAS of these rates. IRAS will look at them when revising the rates for next year.

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