Foreign Earnings Deduction
An income tax deduction of up to €50,000 (raised from €35,000 for 2026) if you are tax resident in Ireland and spend qualifying working days in one of the listed countries.
Last checked October 2026
What it is
Tax relief for employees who travel for work to certain qualifying countries, worth a deduction of up to €50,000 of income (raised from €35,000 from 1 January 2026). You need at least 30 qualifying days abroad in a 12-month period. Philippines and Turkiye were added to the qualifying-country list from 2026.
Who can get it
- You are tax resident in Ireland but travel to work temporarily in a qualifying country (for example Brazil, India, China, South Africa and a longer list including, from 2026, the Philippines and Turkiye; Russia counted only up to 31 December 2025)
- You spend at least 30 qualifying days working in those countries in a 12-month period
- From 2026 any day you spend working in a qualifying country counts, as long as you are there for business reasons connected to your work
- You are not a civil or public servant and you do not get the Special Assignee Relief Programme, Transborder Workers' Relief, key employee research and development relief or split-year residence treatment. Income taxed on the remittance basis does not count
- It is a deduction from your income for income tax only. It does not reduce your USC or PRSI.
- The maximum deduction rose from €35,000 to €50,000 from 1 January 2026.
- You claim it on your income tax return. Keep your records for 6 years after the period claimed for and claim within four years.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How much is the Foreign Earnings Deduction worth?
It is a deduction of up to €50,000 of income for 2026 (up from €35,000 before), applied for income tax only, not USC or PRSI.
How many days abroad do I need?
At least 30 qualifying days working in the listed countries, in a tax year or a continuous 12-month period spanning two tax years. From 2026 to 2030 any day spent working there counts. The old rule, that each day had to be one of at least 3 consecutive days, applied from 2015 to 2025.
Which countries qualify?
A set list of mostly emerging markets, including Brazil, India, China and South Africa. Russia counted only up to the end of 2025 and from 2026 the Philippines and Turkiye were added. The official page has the full current list.
How do I claim it?
On your income tax return. Keep your records for 6 years after the period claimed for and claim within four years. It is a deduction you claim, not something paid to you.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Flat Rate Expenses
- Small Benefit Exemption
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