(FED Relief) Foreign Earnings Deduction
Tax relief for Irish tax residents who temporarily work abroad in Revenue-approved relevant states.
Foreign Earnings Deduction
Tax relief for Irish tax residents who temporarily work abroad in Revenue-approved relevant states.
Who can qualify for FED?
You may be able to claim FED if you:
- are resident in Ireland for tax purposes
- work temporarily in a relevant foreign state
- spend at least 30 qualifying days working in a relevant state
- meet the qualifying-day rules for the relevant tax year
- claim the relief through your Income Tax Return.
The 30 qualifying days can be counted during a tax year or during a continuous 12-month period spanning two tax years.
What counts as a qualifying day?
A qualifying day is a day spent working in a relevant foreign country for business reasons connected to your employment.
For FED, your qualifying days are central to the amount of relief you may be able to claim.
From 2026 to 2030, Revenue states that a qualifying day is any day spent working in a relevant state, provided you are present there for business reasons connected with your work.
This means the travel must be connected to your employment duties. For example, simply choosing to work remotely from a relevant country for personal reasons will not usually be enough.
Revenue also confirms that Saturdays, Sundays and public holidays can count as qualifying days where the conditions are met.
How do you claim Foreign Earnings Deduction?
FED is claimed through your Income Tax Return. The amount you can claim depends on your qualifying days abroad, either in a tax year or in a continuous 12-month period spanning two tax years.
Revenue also states that records relating to FED claims should be retained for six years after the period claimed.
Claims must generally be made within four years. For example, a claim for the 2026 tax year must be made by 31 December 2030.
When FED may not apply
You cannot claim FED in every case where you work abroad.
Revenue states that FED cannot be claimed in respect of income from an office or employment that is chargeable to tax on the remittance basis. FED also cannot be claimed if you are a civil or public servant, receive Key Employee Research and Development Relief, are taxed using split-year residence rules, receive Transborder Workers’ Relief, or receive relief under SARP.
This is why it is important to check the full position before submitting your return.
What Tax Return Pro can help with
Foreign Earnings Deduction can be valuable, but the rules are detailed. You need to know which countries qualify, whether your travel days count, how the relief is calculated, and how to include the claim correctly in your Irish tax return.
Tax Return Pro can help you:
- prepare your Income Tax Return
- include your FED claim correctly
- review your qualifying days
- organise your employment income details
- account for other Irish or foreign income where relevant
- reduce confusion around Revenue filing requirements
- keep the process clear, structured and easier to manage.
Our approach is built around plain-English, benefit-led tax support that helps users deal with Revenue more confidently.
Need help claiming Foreign Earnings Deduction?
If you worked abroad temporarily and think you may qualify for Foreign Earnings Deduction, Tax Return Pro can help you prepare and file your Irish tax return with more confidence.