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 July 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, Russia, India, China, South Africa and a longer list including, from 2026, the Philippines and Turkiye)
- You spend at least 30 qualifying days working in those countries in a 12-month period
- Those days fall in stretches of at least 3 consecutive working days each
- 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 need a letter from your employer confirming the foreign travel was for work, and you claim it on your income tax return.
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 25 July 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 working days in the listed countries within a 12-month period, made up of stretches of 3 or more consecutive days.
Which countries qualify?
A set list of mostly emerging markets, including the BRICS countries and others. 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, with a letter from your employer confirming the travel was for work. It is a deduction you claim, not something paid to you.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Small Benefit Exemption
- Remote Working (e-Working) Relief
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