2022出差、YA2023评税
四页官方2022表适用于新加坡员工海外商务及海外员工赴新加坡;按地点及实际出差年选,超额YA2023税。新加坡每日S$140。这是历史额度,不规定雇主必须支付额。
只报超额
高于地点标准部分应税并IR8A报;原文低于无需报。其他处理另查每日津贴FAQ,本表不另定住宿报销。
版本完整表
下列所有地点及金额来自本版。另列较2021加减额,空白表示原文没有给数字,不猜成零。
2022完整表:A–F
原文第2页全部65地点,每日新元金额;保留官方英文地名供对照。
| 国家/地区(原名) | 每日标准(S$) | 比2021变动(S$) |
|---|---|---|
| Afghanistan | 105 | -1 |
| Albania | 75 | 11 |
| Algeria | 120 | 5 |
| Angola | 151 | -5 |
| Anguilla | 165 | -15 |
| Antigua | 133 | -4 |
| Argentina | 87 | 2 |
| Armenia | 68 | 12 |
| Aruba | 126 | -1 |
| Australia | 121 | 5 |
| Austria | 105 | 4 |
| Azerbaijan | 96 | 5 |
| Bahamas | 155 | -1 |
| Bahrain | 145 | 25 |
| Bangladesh | 113 | 3 |
| Barbados | 168 | 8 |
| Belarus | 89 | 1 |
| Belgium | 137 | 3 |
| Belize | 84 | -4 |
| Benin | 86 | 14 |
| Bermuda | 170 | -1 |
| Bhutan | 138 | -3 |
| Bolivia | 60 | -1 |
| Bosnia & Herzegovina | 58 | 3 |
| Botswana | 80 | -9 |
| Brazil | 47 | -12 |
| Brunei | 63 | 1 |
| Bulgaria | 89 | 2 |
| Burkina Faso | 145 | -5 |
| Burundi | 83 | 2 |
| Cambodia | 123 | 2 |
| Cameroon | 122 | 3 |
| Canada | 123 | 3 |
| Cape Verde | 73 | 6 |
| Cayman Islands | 132 | -1 |
| Central African Rep | 92 | 19 |
| Chad | 98 | 1 |
| Chile | 104 | 11 |
| China | 84 | -4 |
| Colombia | 50 | -6 |
| Comoros | 80 | |
| Congo, Republic | 169 | 11 |
| Congo, Democratic Rep | 143 | -2 |
| Cook Islands | 111 | -1 |
| Costa Rica | 87 | 8 |
| Cote d’Ivoire | 139 | -4 |
| Croatia | 114 | 2 |
| Cuba | 91 | |
| Cyprus | 73 | 7 |
| Czech Republic | 87 | -7 |
| Denmark | 127 | 3 |
| Djibouti | 148 | 7 |
| Dominica | 118 | 3 |
| Dominican Republic | 86 | -6 |
| Ecuador | 74 | 5 |
| Egypt | 98 | -2 |
| El Salvador | 79 | 1 |
| Equatorial Guinea | 151 | 24 |
| Eritrea | 64 | -9 |
| Estonia | 91 | -5 |
| Eswatini (Lilangeni) | 65 | -4 |
| Ethiopia | 172 | -2 |
| Fiji | 103 | 16 |
| Finland | 113 | -3 |
| France | 136 | 5 |
2022完整表:G–O
原文第3页全部75地点,每日新元金额;保留官方英文地名供对照。
| 国家/地区(原名) | 每日标准(S$) | 比2021变动(S$) |
|---|---|---|
| Gabon | 148 | 26 |
| Gambia | 82 | 8 |
| Georgia | 109 | -8 |
| Germany | 117 | 9 |
| Ghana | 153 | 7 |
| Greece | 103 | 3 |
| Grenada | 127 | 4 |
| Guam | 101 | -11 |
| Guatemala | 100 | -1 |
| Guinea | 88 | 13 |
| Guinea-Bissau | 68 | 13 |
| Guyana | 127 | -11 |
| Haiti | 113 | 6 |
| Honduras | 70 | -5 |
| Hong Kong | 101 | -15 |
| Hungary | 98 | -3 |
| Iceland | 116 | -6 |
| India | 106 | 9 |
| Indonesia | 129 | 21 |
| Iran | 55 | -15 |
| Iraq | 95 | 15 |
| Ireland | 115 | 9 |
| Israel | 123 | 21 |
| Italy | 113 | -2 |
| Jamaica | 112 | 3 |
| Japan | 142 | 27 |
| Jordan | 118 | -29 |
| Kazakhstan | 103 | 2 |
| Kenya | 136 | -5 |
| Kiribati | 44 | 1 |
| Korea, North | 81 | -1 |
| Korea, South | 118 | -3 |
| Kuwait | 208 | 2 |
| Kyrgyzstan | 105 | -9 |
| Lao People’s Democratic | 81 | -1 |
| Latvia | 84 | 6 |
| Lebanon | 140 | 20 |
| Lesotho | 43 | 7 |
| Liberia | 97 | -8 |
| Libya | 118 | -2 |
| Lithuania | 82 | 2 |
| Luxembourg | 134 | 6 |
| Macao | 72 | -6 |
| Macedonia | 63 | 3 |
| Madagascar | 81 | 14 |
| Malawi | 65 | -1 |
| Malaysia | 73 | -2 |
| Maldives | 121 | 19 |
| Mali | 114 | 7 |
| Malta | 116 | 5 |
| Marshall Islands | 77 | -2 |
| Mauritania | 70 | 6 |
| Mauritius | 93 | -3 |
| Mexico | 122 | -3 |
| Micronesia | 77 | -2 |
| Moldova, Rep of | 75 | 1 |
| Monaco | 125 | 5 |
| Mongolia | 77 | -7 |
| Montenegro | 56 | 8 |
| Montserrat | 76 | -1 |
| Morocco | 98 | 18 |
| Mozambique | 96 | 8 |
| Myanmar | 95 | 15 |
| Namibia | 69 | 6 |
| Nauru | 73 | 2 |
| Nepal | 80 | 16 |
| Netherlands Antilles | 108 | -3 |
| Netherlands | 115 | |
| New Zealand | 113 | 1 |
| Nicaragua | 65 | -6 |
| Niger | 80 | 14 |
| Nigeria | 97 | 12 |
| Niue | 104 | 6 |
| Norway | 125 | 4 |
| Oman | 96 | -2 |
2022完整表:P–Z
原文第4页全部67地点,每日新元金额;保留官方英文地名供对照。
| 国家/地区(原名) | 每日标准(S$) | 比2021变动(S$) |
|---|---|---|
| Pakistan | 135 | 11 |
| Palau | 102 | -3 |
| Panama | 83 | -7 |
| Papua New Guinea | 110 | -10 |
| Paraguay | 71 | -6 |
| Peru | 98 | 1 |
| Philippines | 93 | 2 |
| Poland | 90 | -11 |
| Portugal | 114 | |
| Puerto Rico | 128 | -3 |
| Qatar | 120 | -5 |
| Romania | 85 | |
| Russian Federation | 118 | 17 |
| Rwanda | 108 | -9 |
| Samoa | 102 | 13 |
| Sao Tome & Principe | 103 | 18 |
| Saudi Arabia | 119 | -5 |
| Senegal | 107 | 12 |
| Serbia | 69 | |
| Seychelles | 110 | -5 |
| Sierra Leone | 93 | 2 |
| Singapore | 140 | |
| Slovakia | 88 | 3 |
| Slovenia | 103 | 7 |
| Solomon Islands | 122 | 22 |
| Somalia | 82 | 8 |
| South Africa | 58 | -4 |
| Spain | 108 | 3 |
| Sri Lanka | 76 | -1 |
| St Kitts & Nevis | 160 | -9 |
| St Lucia | 145 | |
| St Vincent | 112 | -13 |
| Sudan | 74 | 10 |
| Suriname | 66 | 5 |
| Sweden | 144 | 6 |
| Switzerland | 139 | 7 |
| Syrian Arab Rep | 123 | 12 |
| Taiwan | 69 | -14 |
| Tajikistan | 72 | -16 |
| Tanzania | 111 | |
| Thailand | 83 | 3 |
| Timor-Leste | 81 | |
| Togo | 100 | 16 |
| Tokelau Islands | 40 | 6 |
| Tonga | 75 | -1 |
| Trinidad &Tobago | 120 | |
| Tunisia | 72 | 13 |
| Turkey | 57 | 4 |
| Turkmenistan | 92 | 2 |
| Turks & Caicos Island | 136 | |
| Tuvalu | 74 | 2 |
| Uganda | 179 | -3 |
| Ukraine | 112 | 3 |
| United Arab Emirates | 131 | |
| United Kingdom | 147 | 7 |
| United States | 133 | 2 |
| Uruguay | 76 | -1 |
| Uzbekistan | 72 | 4 |
| Vanuatu | 123 | 3 |
| Venezuela | 53 | 2 |
| Vietnam | 61 | |
| Virgin Island (UK) | 125 | -5 |
| Virgin Island (US) | 161 | -1 |
| West Bank & Gaza Strip | 62 | -2 |
| Yemen, Rep of | 92 | 12 |
| Zambia | 136 | 19 |
| Zimbabwe | 86 | 15 |
核年度及地点
本版共207地点;保留津贴、付款、行程,按实际日数算超额,不能为较高金额换后来年度。
官方来源
本文依据官方 PDF 的实质内容独立整理,涵盖相关条件、办理步骤及附录。原文链接用于核对官方措辞;文件日期与后续修订须另行确认。
查看官方 PDF 原文 ↗
