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