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 spanning two tax years. The deduction is claimed via your Income Tax Return. 

Records relating to FED claims should be retained for 6 years after the period claimed for.

You must claim within four years.
Tax yearTax year ending onClaim by
2022 31 December 2022 31 December 2026
2023 31 December 2023 31 December 2027
2024 31 December 2024

31 December 2028

2025 31 December 2025

31 December 2029

2026 31 December 2026

31 December 2030