2025 Per Diem Allowances: Country Rates and Taxable Excess

Key steps and distinctions

The table applies to Singapore-based employees travelling overseas for business. Overseas employees visiting Singapore on a business assignment use the Singapore entry. Selected daily amounts are S$95 for China, S$70 for Malaysia, S$160 for Singapore, S$160 for the United States and S$190 for the United Kingdom. Consult the complete country or region table for the actual destination rather than adopting one rate for all travel. An allowance within the acceptable threshold is not taxable under the stated treatment and need not be reported in IR8A. When the daily payment exceeds the relevant threshold, only the excess is included in the employee’s taxable income and reported by the employer. For example, compare the paid daily amount with the applicable destination amount and identify the excess for the qualifying travel days. IRAS expressly states that these are income-tax thresholds: they do not prescribe what an employer must pay. This document concerns trips in 2025, not the following assessment year’s trips. Retain the itinerary, travel dates and allowance calculation to connect the payroll figure to the correct year and destination table.