Foreign Earnings Deduction (FED)

How do you apply for FED?

The amount of any deduction will depend on the number of qualifying days absence in either a tax year or a period of 12 months straddling two tax years. The deduction is claimed after the end of the tax year. You must apply in writing to your Revenue office and include a statement from your employer that contains details of:

  • the dates of departure and return to Ireland
  • and
  • the location or locations where you worked while abroad.
You must claim within four years.
Tax yearTax year ending onClaim by
2018 31 December 2018 31 December 2022
2019 31 December 2019 31 December 2023
2020 31 December 2020 31 December 2024
2021 31 December 2021

31 December 2025

2022 31 December 2022

31 December 2026