Apply the 2025 travel year, not the filing year
This four-page IRAS schedule applies to Singapore-based employees on overseas business trips in 2025. For overseas employees assigned into Singapore that year, use the Singapore row. Taxable excess is assessed in YA 2026. 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 2024; the figures themselves remain the applicable 2025 amounts.
2025 full rates: A–F
The following 68 entries are daily amounts in Singapore dollars from source page 2.
| Country / region | Daily rate (S$) |
|---|---|
| Afghanistan | 75 |
| Albania | 105 |
| Algeria | 125 |
| Andorra | 95 |
| Angola | 160 |
| Anguilla | 185 |
| Antigua and Barbuda | 155 |
| Argentina | 125 |
| Armenia | 140 |
| Aruba | 140 |
| Australia | 135 |
| Austria | 130 |
| Azerbaijan | 95 |
| Bahamas | 165 |
| Bahrain | 180 |
| Bangladesh | 115 |
| Barbados | 185 |
| Belarus | 110 |
| Belgium | 170 |
| Belize | 105 |
| Benin | 115 |
| Bermuda | 190 |
| Bhutan | 130 |
| Bolivia | 70 |
| Bosnia & Herzgovina | 75 |
| Botswana | 85 |
| Brazil | 75 |
| British Virgin Islands | 160 |
| Brunei | 75 |
| Bulgaria | 110 |
| Burkina Faso | 120 |
| Burundi | 100 |
| Cambodia | 120 |
| Cameroon | 110 |
| Canada | 160 |
| Cape Verde | 75 |
| Cayman Islands | 150 |
| Central African Rep | 95 |
| Chad | 85 |
| Chile | 160 |
| China | 95 |
| Colombia | 50 |
| Comoros | 105 |
| Congo | 135 |
| Congo, Dem.Rep | 145 |
| Cook Islands | 135 |
| Costa Rica | 125 |
| Cote d'Ivoire | 120 |
| Croatia | 155 |
| Cuba | 100 |
| Curacao | 120 |
| Cyprus | 85 |
| Czech Republic | 90 |
| Denmark | 150 |
| Djibouti | 135 |
| Dominica | 190 |
| Dominican Rep | 95 |
| Ecuador | 80 |
| Egypt | 120 |
| El Salvador | 95 |
| Equatorial Guinea | 160 |
| Eritrea | 65 |
| Estonia | 115 |
| Eswatini (Lilangeni) | 55 |
| Ethiopia | 135 |
| Fiji | 135 |
| Finland | 135 |
| France | 155 |
2025 full rates: G–O
The following 76 entries are daily amounts in Singapore dollars from source page 3.
| Country / region | Daily rate (S$) |
|---|---|
| Gabon | 160 |
| Gambia | 95 |
| Georgia | 100 |
| Germany | 150 |
| Ghana | 150 |
| Gibraltar | 75 |
| Greece | 110 |
| Grenada | 120 |
| Guam | 105 |
| Guatemala | 90 |
| Guinea | 140 |
| Guinea-Bissau | 80 |
| Guyana | 175 |
| Haiti | 125 |
| Honduras | 85 |
| Hong Kong | 105 |
| Hungary | 105 |
| Iceland | 115 |
| India | 110 |
| Indonesia | 145 |
| Iran | 40 |
| Iraq | 125 |
| Ireland | 125 |
| Israel | 190 |
| Italy | 140 |
| Jamaica | 115 |
| Japan | 170 |
| Jerusalem (Shekel) | 175 |
| Jordan | 100 |
| Kazakhstan | 110 |
| Kenya | 130 |
| Kiribati | 45 |
| Korea, Democratic Rep of (North) | 100 |
| Korea, Republic of (South) | 155 |
| Kuwait | 170 |
| Kyrgyzstan | 85 |
| Lao People's Democratic | 80 |
| Latvia | 95 |
| Lebanon | 120 |
| Lesotho | 70 |
| Liberia | 100 |
| Libya | 110 |
| Lithuania | 85 |
| Luxembourg | 190 |
| Macau | 65 |
| Madagascar | 120 |
| Malawi | 80 |
| Malaysia | 70 |
| Maldives | 160 |
| Mali | 110 |
| Malta | 105 |
| Marshall Islands | 90 |
| Mauritania | 85 |
| Mauritius | 110 |
| Mexico | 165 |
| Micronesia | 90 |
| Moldova, Rep of | 80 |
| Monaco | 145 |
| Mongolia | 100 |
| Montenegro | 75 |
| Montserrat | 85 |
| Morocco | 115 |
| Mozambique | 105 |
| Myanmar, Union of | 85 |
| Namibia | 60 |
| Nauru | 80 |
| Nepal | 105 |
| Netherlands | 125 |
| New Caledonia | 130 |
| New Zealand | 135 |
| Nicaragua | 70 |
| Niger | 95 |
| Nigeria | 90 |
| Niue | 130 |
| Norway | 135 |
| Oman | 140 |
2025 full rates: P–Z
The following 69 entries are daily amounts in Singapore dollars from source page 4.
| Country / region | Daily rate (S$) |
|---|---|
| Pakistan | 90 |
| Palau | 115 |
| Panama | 90 |
| Papua New Guinea | 120 |
| Paraguay | 80 |
| Peru | 125 |
| Philippines | 100 |
| Poland | 95 |
| Portugal | 120 |
| Qatar | 140 |
| Romania | 105 |
| Russian Federation | 125 |
| Rwanda | 120 |
| Saint Maarten | 110 |
| Samoa | 90 |
| Sao Tome & Principe | 95 |
| Saudi Arabia | 150 |
| Senegal | 135 |
| Serbia | 95 |
| Seychelles | 145 |
| Sierra Leone | 120 |
| Singapore | 160 |
| Slovakia | 95 |
| Slovenia | 110 |
| Solomon Island | 145 |
| Somalia | 80 |
| South Africa | 65 |
| South Sudan | 40 |
| Spain | 150 |
| Sri Lanka | 70 |
| St Kitts & Nevis | 150 |
| St Lucia | 185 |
| St Vincent- Grenadines | 105 |
| Sudan | 115 |
| Suriname | 80 |
| Sweden | 160 |
| Switzerland | 170 |
| Syrian Arab Rep | 160 |
| Tajikistan | 70 |
| Taiwan | 70 |
| Tanzania | 115 |
| Thailand | 110 |
| The Republic of North Macedonia | 75 |
| Timor-Leste | 70 |
| Togo | 110 |
| Tokelau Islands | 35 |
| Tonga | 85 |
| Trinidad & Tobago | 135 |
| Tunisia | 75 |
| Türkiye | 85 |
| Turkmenistan | 115 |
| Turks & Caicos Islands | 150 |
| Tuvalu | 75 |
| Uganda | 140 |
| Ukraine | 110 |
| United Arab Emirates | 175 |
| United Kingdom | 190 |
| United States | 160 |
| Uruguay | 90 |
| Uzbekistan | 85 |
| Vanuatu | 130 |
| Venezuela | 85 |
| Vietnam | 70 |
| Virgin Island (US) | 180 |
| West Bank & Gaza Strip | 70 |
| Western Sahara | 55 |
| Yemen, Rep of | 100 |
| Zambia | 140 |
| Zimbabwe | 110 |
Reconcile the actual trip
The complete schedule contains 213 destination entries, including Singapore at S$160 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 ↗