Reimbursement for using a private vehicle for business purposes
In Singapore, there is no government-mandated per-kilometre reimbursement rate for employees who use their private vehicles for work purposes.
Employers typically set their own internal mileage reimbursement policies, or reimburse employees based on actual expenses such as fuel, tolls (ERP), and parking.
For tax purposes, the Inland Revenue Authority of Singapore (IRAS) allows mileage reimbursements to remain non-taxable only if they are strictly for business travel and supported by proper records.
Typical practice in companies
| Type of cost covered | Example / Comment |
|---|---|
| Mileage reimbursement | Employer-defined (often around S$0.60–S$0.80 per km) |
| Parking and ERP | Reimbursed based on actual receipts |
| Fuel cost | Usually included in mileage rate or paid separately |
IRAS requires supporting evidence such as trip logs or mileage records showing date, route, destination, and business purpose.
Reimbursements for commuting between home and office are generally not tax-exempt.
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