2026 Per Diem Allowances: Complete Country Rates and Tax Treatment

Apply the 2026 travel year, not the filing year

This four-page IRAS schedule applies to Singapore-based employees on overseas business trips in 2026. For overseas employees assigned into Singapore that year, use the Singapore row. Taxable excess is assessed in YA 2027. 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 2025; the figures themselves remain the applicable 2026 amounts.

2026 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	150
Andorra	105
Angola	170
Anguilla	195
Antigua and Barbuda	185
Argentina	150
Armenia	135
Aruba	145
Australia	120
Austria	120
Azerbaijan	115
Bahamas	200
Bahrain	200
Bangladesh	105
Barbados	200
Belarus	110
Belgium	200
Belize	110
Benin	115
Bermuda	230
Bhutan	130
Bolivia	65
Bosnia & Herzgovina	80
Botswana	100
Brazil	60
British Virgin Islands	150
Brunei	75
Bulgaria	115
Burkina Faso	120
Burundi	110
Cambodia	100
Cameroon	105
Canada	155
Cape Verde	70
Cayman Islands	180
Central African Rep	100
Chad	100
Chile	155
China	115
Colombia	60
Comoros	100
Congo	130
Congo, Dem.Rep	150
Cook Islands	160
Costa Rica	120
Cote d'Ivoire	115
Croatia	160
Cuba	105
Curacao	125
Cyprus	90
Czech Republic	100
Denmark	145
Djibouti	145
Dominica	180
Dominican Rep	100
Ecuador	75
Egypt	125
El Salvador	95
Equatorial Guinea	130
Eritrea	65
Estonia	115
Eswatini (Lilangeni)	65
Ethiopia	140
Fiji	150
Finland	160
France	150

2026 full rates: G–O

The following 77 entries are daily amounts in Singapore dollars from source page 3.

Country / region	Daily rate (S$)
Gabon	170
Gambia	100
Georgia	100
Germany	175
Ghana	180
Gibraltar	80
Greece	115
Grenada	120
Guam	110
Guatemala	95
Guinea	140
Guinea-Bissau	80
Guyana	180
Haiti	130
Honduras	100
Hong Kong	110
Hungary	105
Iceland	115
India	115
Indonesia	150
Iran	50
Iraq	125
Ireland	120
Israel	200
Italy	160
Jamaica	140
Japan	155
Jerusalem (Shekel)	180
Jordan	120
Kazakhstan	125
Kenya	135
Kiribati	45
Korea, Democratic Rep of (North)	105
Korea, Republic of (South)	180
Kuwait	175
Kyrgyzstan	100
Lao People's Democratic	95
Latvia	90
Lebanon	125
Lesotho	85
Liberia	105
Libya	90
Liechtenstein	170
Lithuania	85
Luxembourg	185
Macau	70
Madagascar	125
Malawi	95
Malaysia	85
Maldives	165
Mali	105
Malta	125
Marshall Islands	90
Mauritania	95
Mauritius	110
Mexico	170
Micronesia	90
Moldova, Rep of	80
Monaco	125
Mongolia	80
Montenegro	85
Montserrat	100
Morocco	130
Mozambique	110
Myanmar, Union of	90
Namibia	65
Nauru	75
Nepal	100
Netherlands	120
New Caledonia	125
New Zealand	115
Nicaragua	70
Niger	95
Nigeria	90
Niue	120
Norway	140
Oman	160

2026 full rates: P–Z

The following 69 entries are daily amounts in Singapore dollars from source page 4.

Country / region	Daily rate (S$)
Pakistan	110
Palau	130
Panama	95
Papua New Guinea	115
Paraguay	90
Peru	120
Philippines	120
Poland	95
Portugal	115
Qatar	145
Romania	105
Russian Federation	150
Rwanda	145
Saint Maarten	115
Samoa	100
Sao Tome & Principe	100
Saudi Arabia	155
Senegal	130
Serbia	110
Seychelles	175
Sierra Leone	125
Singapore	175
Slovakia	90
Slovenia	110
Solomon Island	175
Somalia	85
South Africa	65
South Sudan	40
Spain	165
Sri Lanka	65
St Kitts & Nevis	155
St Lucia	210
St Vincent- Grenadines	125
Sudan	125
Suriname	85
Sweden	180
Switzerland	175
Syrian Arab Rep	165
Tajikistan	70
Taiwan	85
Tanzania	120
Thailand	130
The Republic of North Macedonia	80
Timor-Leste	75
Togo	105
Tokelau Islands	30
Tonga	100
Trinidad & Tobago	140
Tunisia	90
Türkiye	100
Turkmenistan	120
Turks & Caicos Islands	170
Tuvalu	75
Uganda	140
Ukraine	115
United Arab Emirates	180
United Kingdom	195
United States	165
Uruguay	95
Uzbekistan	90
Vanuatu	145
Venezuela	100
Vietnam	70
Virgin Island (US)	185
West Bank & Gaza Strip	70
Western Sahara	55
Yemen, Rep of	100
Zambia	160
Zimbabwe	115

Reconcile the actual trip

The complete schedule contains 214 destination entries, including Singapore at S$175 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 ↗

Back to the Library