Selected daily benchmarks
Examples in this specific annual table are Germany: S$150; Japan: S$170; Malaysia: S$70. These are per-day amounts, not monthly allowances. Use the complete original table for another destination, and keep the rate year attached to the payroll calculation. Rates can differ materially between adjacent years.
Scope and year matching
The rates concern Singapore-based employees on short overseas business trips incidental to their Singapore employment. Use this table for 2025 travel rather than a later trip; taxable excess normally belongs to YA 2026. These benchmarks do not set an employer’s payment limit. Consult the separate per diem guidance for expense reimbursements and trips into Singapore.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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