2023 Per Diem Allowances: Complete Country Rates and Tax Treatment

Apply the 2023 travel year, not the filing year

This four-page IRAS schedule applies to Singapore-based employees on overseas business trips in 2023. For overseas employees assigned into Singapore that year, use the Singapore row. Taxable excess is assessed in YA 2024. Do not select the rate using the year in which a later return is filed.

Taxable excess and employer reporting

Where daily allowance exceeds the destination’s acceptable rate, report only the excess in IR8A; that excess is taxable to the employee. The source says a below-rate allowance need not be reported and is not taxable. These acceptable rates are for income-tax treatment, not a mandated employer payment amount. The PDF refers to the per-diem FAQ for wider questions and does not separately set accommodation reimbursement rules here.

Reading the full destination schedule

Every listed country/region and daily Singapore-dollar amount is set out below, grouped as the source’s A–F, G–O and P–Z pages. Destination names retain the official edition’s wording, including names that differ between annual editions. Bold rates in the original indicate no change from 2022; the figures themselves remain the applicable 2023 amounts.

2023 full rates: A–F

The following 65 entries are daily amounts in Singapore dollars from source page 2.

Country / region	Daily rate (S$)
Afghanistan	108
Albania	80
Algeria	125
Angola	150
Anguilla	168
Antigua	144
Argentina	91
Armenia	82
Aruba	125
Australia	118
Austria	108
Azerbaijan	90
Bahamas	150
Bahrain	162
Bangladesh	114
Barbados	174
Belarus	90
Belgium	133
Belize	85
Benin	103
Bermuda	170
Bhutan	136
Bolivia	63
Bosnia & Herzegovina	61
Botswana	75
Brazil	41
Brunei	64
Bulgaria	92
Burkina Faso	140
Burundi	87
Cambodia	136
Cameroon	121
Canada	129
Cape Verde	74
Cayman Islands	133
Central African Rep	98
Chad	94
Chile	122
China	85
Colombia	48
Comoros	87
Congo, Republic	169
Congo, Democratic Rep	156
Cook Islands	113
Costa Rica	101
Cote d’Ivoire	142
Croatia	117
Cuba	90
Cyprus	74
Czech Republic	84
Denmark	124
Djibouti	154
Dominica	129
Dominican Republic	85
Ecuador	80
Egypt	96
El Salvador	79
Equatorial Guinea	181
Eritrea	59
Estonia	85
Eswatini (Lilangeni)	62
Ethiopia	171
Fiji	124
Finland	112
France	135

2023 full rates: G–O

The following 73 entries are daily amounts in Singapore dollars from source page 3.

Country / region	Daily rate (S$)
Gabon	169
Gambia	88
Georgia	104
Germany	111
Ghana	159
Greece	101
Grenada	116
Guam	98
Guatemala	100
Guinea	104
Guinea-Bissau	76
Guyana	133
Haiti	114
Honduras	65
Hong Kong	93
Hungary	99
Iceland	113
India	111
Indonesia	125
Iran	42
Iraq	113
Ireland	113
Israel	149
Italy	106
Jamaica	109
Japan	169
Jordan	97
Kazakhstan	102
Kenya	130
Kiribati	42
Korea, North	83
Korea, South	114
Kuwait	211
Kyrgyzstan	102
Lao People’s Democratic	81
Latvia	84
Lebanon	153
Lesotho	51
Liberia	91
Libya	119
Lithuania	81
Luxembourg	149
Macao	68
Madagascar	90
Malawi	68
Malaysia	71
Maldives	145
Mali	114
Malta	105
Marshall Islands	78
Mauritania	72
Mauritius	89
Mexico	124
Micronesia	79
Moldova, Rep of	77
Monaco	120
Mongolia	73
Montenegro	63
Montserrat	76
Morocco	116
Mozambique	101
Myanmar	107
Namibia	69
Nauru	71
Nepal	97
Netherlands	108
New Zealand	112
Nicaragua	65
Niger	95
Nigeria	101
Niue	104
Norway	125
Oman	96

2023 full rates: P–Z

The following 68 entries are daily amounts in Singapore dollars from source page 4.

Country / region	Daily rate (S$)
Pakistan	135
Palau	104
Panama	81
Papua New Guinea	112
Paraguay	71
Peru	102
Philippines	92
Poland	85
Portugal	112
Puerto Rico	129
Qatar	120
Romania	85
Russian Federation	129
Rwanda	107
Samoa	121
Sao Tome & Principe	119
Saudi Arabia	127
Senegal	121
Serbia	72
Seychelles	107
Sierra Leone	94
Singapore	140
Slovakia	86
Slovenia	101
Solomon Islands	146
Somalia	81
South Africa	57
Spain	106
Sri Lanka	75
St Kitts & Nevis	150
St Lucia	147
St Vincent	101
Sudan	85
Suriname	68
Sweden	140
Switzerland	137
Syrian Arab Rep	132
Taiwan	67
Tajikistan	66
Tanzania	108
Thailand	84
The Republic of North Macedonia	64
Timor-Leste	78
Togo	115
Tokelau Islands	40
Tonga	78
Trinidad &Tobago	120
Tunisia	84
Türkiye	58
Turkmenistan	96
Turks & Caicos Island	135
Tuvalu	72
Uganda	179
Ukraine	119
United Arab Emirates	130
United Kingdom	146
United States	139
Uruguay	71
Uzbekistan	81
Vanuatu	121
Venezuela	57
Vietnam	60
Virgin Island (UK)	123
Virgin Island (US)	161
West Bank & Gaza Strip	61
Yemen, Rep of	101
Zambia	131
Zimbabwe	88

Reconcile the actual trip

The complete schedule contains 206 destination entries, including Singapore at S$140 daily. Match destination and travel year, preserve allowance/payment and trip records, compute the excess for the applicable days and reconcile it to IR8A. Rates from another year or destination should not be substituted merely because they are more favourable.

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 ↗

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