The Inland Revenue Authority of Singapore has published the Acceptable Rates for Per Diem Allowance for overseas business trips in 2026. This includes the acceptable per diem allowance amounts per day in Singapore dollars for 214 different countries, territories, and jurisdictions. Where an employee is being paid a per diem allowance for an overseas business trip that exceeds the acceptable rate, the amount in excess of the acceptable rate is to be included as the employee's taxable income.
…