IRAS Acceptable Rates for Per Diem Allowances 2012 These rates are applicable when a Singapore-based employee

e is sent overseas in year 2012. If an employee is paid a per diem allowance that is more than the IRAS acceptable rate for a particular country, the amount in excess of the acceptable rate is taxable in the Year of Assessment 2013. Allowance < Acceptable Allowance > Acceptable Rate Rate Employers 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

IRAS Acceptable Rates for Per Diem Allowances 2012 Countries: A to F

Country Rate Per Day (S$) Change from previous year -22 Country Rate Per Day (S$) Change from previous year -13 -12

Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antigua Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Barbuda Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia & Herzgovina Botswana Brazil Brunei Bulgaria Bukina Faso Burundi Cambodia Cameroon Canada

99 89 137 41 138 185 122 75 120 60 149 116 130 122 128 164 85 113 30 125 140 77 84 144 108 54 60 89 90 100 104 138 74 62 101 110

-7 -24 -15 -15 -11 -10 -7 8 -10 -7 20 -19 -10 -15 -15

Cape Verde Canary Islands Cayman Islands Central African Rep Chad Chile China Columbia Comoros Congo, Republic Congo, Democratic Rep Cook Islands Costa Rica Cote dIvoire Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic East Timor Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Fiji Finland France French Guiana French Polynesia

87 71 122 51 122 100 105 90 71 135 108 87 72 122 131 60 98 72 145 128 81 71 65 80 90 66 152 62 83 137 45 115 145 75 90

6 -10 -10 -9

-29 -14 -10 -17 -12 6 -8 -10 -16 -11 -9 -5 -8 -12

-10 90 64

-15 14 7 -10 -24 34 -9 -8 -7

-34 9 -18

-10

IRAS Acceptable Rates for Per Diem Allowances 2012 Countries: G to O

Country

Rate Per Day (S$)

Change from previous year -8 24 18

Country

Rate Per Day (S$)

Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadelope Guam Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Korea, North Korea, South Kuwait Kyrgyzstan Lao Peoples Dem Latvia Lebanon

92 63 131 130 129 45 110 110 95 80 100 77 126 86 108 77 63 140 99 69 120 55 74 113 101 86 155 80 215 98 150 129 93 66 165 134 149 65 77 89

-12 -11 8 43 -15 -10 -10 -14 -6 -10 -13 -13 -12 -10 8 -10 -15 10

-11 -10 -7 12

Lesotho Liberia Libyan Arab Lithuana Luxembourg Macao Macedonia, TFRY Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mexico Micronesia Moldova, Rep of Monaco Mongolia Montenegro Montseratt Morocco Mozambique Myanmar, Union of Namibia Nauru Nepal Netherlands New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norway Northern Mariana Island Oman

93 77 66 74 126 74 60 77 84 78 81 104 102 63 80 57 92 140 54 81 123 47 74 75 130 77 60 57 93 50 125 75 90 57 59 224 75 180 75 95

Change from previous year 15 -9 -11 9 -13 -8 -12

-14 6 7 -9 -17 9 -8 -8 -12 -5 -6 -6 -8 -10 -10 24 -10

-8 -22 26

-10

-9 -13

-10

Acceptable Rates for Per Diem Allowances 2012 Countries: P to Z

Country

Rate Per Day (S$)

Change from previous year -9 -9 31 -6 -10 -10 -12 -12 -48

Country

Rate Per Day (S$)

Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Reunion Romania Russian Federation Rwanda Samoa Sao Tome & Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Slovakia Slovenia Solomon Islands Somalia South Africa Spain Sri Lanka St Kitts & Nevis St Lucia St Vincent Sudan Suriname

113 74 75 153 63 105 85 90 107 140 125 80 107 168 100 77 68 131 93 140 102 87 92 126 81 56 98 110 84 81 104 84 110 62

Swaziland Sweden Switzerland Syrian Arab Rep Taiwan Tajikistan Tanzania Thailand Togo Tokelau Islands Tonga Trinidad & Tobago Tunisia Turkey Turkmenistan Turks & Caicos Island Tuvalu Uganda Ukraine United Arab Emirates* United Kingdom United States Uruguay Uzbekistan Vanuatu Venezuela Vietnam Virgin Island (UK) Virgin Island (US) Wallis & Fatuna Island West Bank & Gaza Strip Yemen, Rep of Zambia Zimbabwe

72 173 150 120 110 126 93 80 80 39 110 110 80 62 135 104 56 92 146 135 146 114 81 81 86 155 65 114 114 70 60 69 130 53

Change from previous year -6 9 20

-10 24

-7 9 48 -12 -10

-9

-10

73 23 9 -16 -18 -24 -15 -11 -6 -10 -10 10 -15

-12 11

11 -12 6 -12

9 6 8 -9 16 -9 -13 -12 -15 -7

-8 -12

* United Arab Emirates includes Abu Dhabi, Ajman, Dubai, Fujairah, Ras al-Khaimah, Sharjah and Umm al-Qaiwain.