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 year||Tax year ending on||Claim by|
||31 December 2015
||31 December 2019
||31 December 2016
||31 December 2020
||31 December 2017
||31 December 2021
||31 December 2018
||31 December 2022