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Foreign Earnings Deduction (FED)

  1. Overview
  2. Who qualifies for FED?
  3. How much allowance can you claim?
  4. How do you apply for FED?

Overview

If you are resident in Ireland for tax purposes, but spend some time working abroad temporarily, you may be able to claim FED. There are certain conditions which you must meet in order to qualify.

FED only reduces an individual’s income for Income Tax purposes. FED does not reduce an individual’s income for Universal Social Charge (USC) or Pay Related Social Insurance (PRSI) purposes.

Next: Who qualifies for FED?

Published: 22 February 2024 Print this page

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