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 at 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
  • the location or locations where you worked while abroad.
You must claim within four years.
Tax yearTax year ending onClaim by
2015 31 December 2015 31 December 2019
2016 31 December 2016 31 December 2020
2017 31 December 2017 31 December 2021
2018 31 December 2018 31 December 2022