Travel in 2022, assessed in YA 2023
This four-page official 2022 schedule covers Singapore-based employees travelling overseas and overseas employees assigned into Singapore. Use destination and travel year; taxable excess is assessed in YA 2023. Singapore is S$140 daily. These rates are historical and do not determine mandatory employer payments.
Report excess only
When allowance exceeds the destination rate, the excess is taxable and reported in IR 8 A. Below-rate allowances need not be reported under the source. The source refers to per-diemFAQs for wider treatment; it does not set a separate accommodation reimbursement rule.
Complete version-specific tables
All original destinations and amounts appear below. This edition also supplies numeric increases/decreases from 2021; a blank means no numeric comparison supplied, not a guessed zero.
2022 full schedule: A–F
All 65 entries on source page 2; amounts are daily Singapore dollars.
| Country / region | Daily rate (S$) | Change from2021 (S$) |
|---|---|---|
| Afghanistan | 105 | -1 |
| Albania | 75 | 11 |
| Algeria | 120 | 5 |
| Angola | 151 | -5 |
| Anguilla | 165 | -15 |
| Antigua | 133 | -4 |
| Argentina | 87 | 2 |
| Armenia | 68 | 12 |
| Aruba | 126 | -1 |
| Australia | 121 | 5 |
| Austria | 105 | 4 |
| Azerbaijan | 96 | 5 |
| Bahamas | 155 | -1 |
| Bahrain | 145 | 25 |
| Bangladesh | 113 | 3 |
| Barbados | 168 | 8 |
| Belarus | 89 | 1 |
| Belgium | 137 | 3 |
| Belize | 84 | -4 |
| Benin | 86 | 14 |
| Bermuda | 170 | -1 |
| Bhutan | 138 | -3 |
| Bolivia | 60 | -1 |
| Bosnia & Herzegovina | 58 | 3 |
| Botswana | 80 | -9 |
| Brazil | 47 | -12 |
| Brunei | 63 | 1 |
| Bulgaria | 89 | 2 |
| Burkina Faso | 145 | -5 |
| Burundi | 83 | 2 |
| Cambodia | 123 | 2 |
| Cameroon | 122 | 3 |
| Canada | 123 | 3 |
| Cape Verde | 73 | 6 |
| Cayman Islands | 132 | -1 |
| Central African Rep | 92 | 19 |
| Chad | 98 | 1 |
| Chile | 104 | 11 |
| China | 84 | -4 |
| Colombia | 50 | -6 |
| Comoros | 80 | |
| Congo, Republic | 169 | 11 |
| Congo, Democratic Rep | 143 | -2 |
| Cook Islands | 111 | -1 |
| Costa Rica | 87 | 8 |
| Cote d’Ivoire | 139 | -4 |
| Croatia | 114 | 2 |
| Cuba | 91 | |
| Cyprus | 73 | 7 |
| Czech Republic | 87 | -7 |
| Denmark | 127 | 3 |
| Djibouti | 148 | 7 |
| Dominica | 118 | 3 |
| Dominican Republic | 86 | -6 |
| Ecuador | 74 | 5 |
| Egypt | 98 | -2 |
| El Salvador | 79 | 1 |
| Equatorial Guinea | 151 | 24 |
| Eritrea | 64 | -9 |
| Estonia | 91 | -5 |
| Eswatini (Lilangeni) | 65 | -4 |
| Ethiopia | 172 | -2 |
| Fiji | 103 | 16 |
| Finland | 113 | -3 |
| France | 136 | 5 |
2022 full schedule: G–O
All 75 entries on source page 3; amounts are daily Singapore dollars.
| Country / region | Daily rate (S$) | Change from2021 (S$) |
|---|---|---|
| Gabon | 148 | 26 |
| Gambia | 82 | 8 |
| Georgia | 109 | -8 |
| Germany | 117 | 9 |
| Ghana | 153 | 7 |
| Greece | 103 | 3 |
| Grenada | 127 | 4 |
| Guam | 101 | -11 |
| Guatemala | 100 | -1 |
| Guinea | 88 | 13 |
| Guinea-Bissau | 68 | 13 |
| Guyana | 127 | -11 |
| Haiti | 113 | 6 |
| Honduras | 70 | -5 |
| Hong Kong | 101 | -15 |
| Hungary | 98 | -3 |
| Iceland | 116 | -6 |
| India | 106 | 9 |
| Indonesia | 129 | 21 |
| Iran | 55 | -15 |
| Iraq | 95 | 15 |
| Ireland | 115 | 9 |
| Israel | 123 | 21 |
| Italy | 113 | -2 |
| Jamaica | 112 | 3 |
| Japan | 142 | 27 |
| Jordan | 118 | -29 |
| Kazakhstan | 103 | 2 |
| Kenya | 136 | -5 |
| Kiribati | 44 | 1 |
| Korea, North | 81 | -1 |
| Korea, South | 118 | -3 |
| Kuwait | 208 | 2 |
| Kyrgyzstan | 105 | -9 |
| Lao People’s Democratic | 81 | -1 |
| Latvia | 84 | 6 |
| Lebanon | 140 | 20 |
| Lesotho | 43 | 7 |
| Liberia | 97 | -8 |
| Libya | 118 | -2 |
| Lithuania | 82 | 2 |
| Luxembourg | 134 | 6 |
| Macao | 72 | -6 |
| Macedonia | 63 | 3 |
| Madagascar | 81 | 14 |
| Malawi | 65 | -1 |
| Malaysia | 73 | -2 |
| Maldives | 121 | 19 |
| Mali | 114 | 7 |
| Malta | 116 | 5 |
| Marshall Islands | 77 | -2 |
| Mauritania | 70 | 6 |
| Mauritius | 93 | -3 |
| Mexico | 122 | -3 |
| Micronesia | 77 | -2 |
| Moldova, Rep of | 75 | 1 |
| Monaco | 125 | 5 |
| Mongolia | 77 | -7 |
| Montenegro | 56 | 8 |
| Montserrat | 76 | -1 |
| Morocco | 98 | 18 |
| Mozambique | 96 | 8 |
| Myanmar | 95 | 15 |
| Namibia | 69 | 6 |
| Nauru | 73 | 2 |
| Nepal | 80 | 16 |
| Netherlands Antilles | 108 | -3 |
| Netherlands | 115 | |
| New Zealand | 113 | 1 |
| Nicaragua | 65 | -6 |
| Niger | 80 | 14 |
| Nigeria | 97 | 12 |
| Niue | 104 | 6 |
| Norway | 125 | 4 |
| Oman | 96 | -2 |
2022 full schedule: P–Z
All 67 entries on source page 4; amounts are daily Singapore dollars.
| Country / region | Daily rate (S$) | Change from2021 (S$) |
|---|---|---|
| Pakistan | 135 | 11 |
| Palau | 102 | -3 |
| Panama | 83 | -7 |
| Papua New Guinea | 110 | -10 |
| Paraguay | 71 | -6 |
| Peru | 98 | 1 |
| Philippines | 93 | 2 |
| Poland | 90 | -11 |
| Portugal | 114 | |
| Puerto Rico | 128 | -3 |
| Qatar | 120 | -5 |
| Romania | 85 | |
| Russian Federation | 118 | 17 |
| Rwanda | 108 | -9 |
| Samoa | 102 | 13 |
| Sao Tome & Principe | 103 | 18 |
| Saudi Arabia | 119 | -5 |
| Senegal | 107 | 12 |
| Serbia | 69 | |
| Seychelles | 110 | -5 |
| Sierra Leone | 93 | 2 |
| Singapore | 140 | |
| Slovakia | 88 | 3 |
| Slovenia | 103 | 7 |
| Solomon Islands | 122 | 22 |
| Somalia | 82 | 8 |
| South Africa | 58 | -4 |
| Spain | 108 | 3 |
| Sri Lanka | 76 | -1 |
| St Kitts & Nevis | 160 | -9 |
| St Lucia | 145 | |
| St Vincent | 112 | -13 |
| Sudan | 74 | 10 |
| Suriname | 66 | 5 |
| Sweden | 144 | 6 |
| Switzerland | 139 | 7 |
| Syrian Arab Rep | 123 | 12 |
| Taiwan | 69 | -14 |
| Tajikistan | 72 | -16 |
| Tanzania | 111 | |
| Thailand | 83 | 3 |
| Timor-Leste | 81 | |
| Togo | 100 | 16 |
| Tokelau Islands | 40 | 6 |
| Tonga | 75 | -1 |
| Trinidad &Tobago | 120 | |
| Tunisia | 72 | 13 |
| Turkey | 57 | 4 |
| Turkmenistan | 92 | 2 |
| Turks & Caicos Island | 136 | |
| Tuvalu | 74 | 2 |
| Uganda | 179 | -3 |
| Ukraine | 112 | 3 |
| United Arab Emirates | 131 | |
| United Kingdom | 147 | 7 |
| United States | 133 | 2 |
| Uruguay | 76 | -1 |
| Uzbekistan | 72 | 4 |
| Vanuatu | 123 | 3 |
| Venezuela | 53 | 2 |
| Vietnam | 61 | |
| Virgin Island (UK) | 125 | -5 |
| Virgin Island (US) | 161 | -1 |
| West Bank & Gaza Strip | 62 | -2 |
| Yemen, Rep of | 92 | 12 |
| Zambia | 136 | 19 |
| Zimbabwe | 86 | 15 |
Reconcile year and destination
The complete edition contains 207 destinations. Keep allowance, payment and itinerary records and calculate excess for the actual eligible trip days. Do not replace historical rates with a later year merely because higher.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗