Singapore Tax Agency Announces 2026 Acceptable Rates for Overseas Business Trip Per Diem Allowances

The Singapore Inland Revenue Authority Dec. 15 announced the 2026 acceptable rates for overseas business trip per diem allowances, by country or region, for income tax purposes. The announcement includes: 1) updated and unchanged acceptable per diem rates, by country, for Singapore-based employees on overseas business trips in 2026; 2) application of the Singapore rate for overseas employees on business assignments travelling into Singapore in 2026; 3) clarification that per diem allowances paid at or below the acceptable rate aren’t taxable and don’t need to be reported; 4) the requirement that employers report per diem allowances paid in excess of ...