The Foreign Earnings Deduction (FED) is a tax relief available to employees of Irish companies who spend time working abroad in qualifying countries (see our factsheet for the list of 28 qualifying countries). The relief was enhanced in Finance Bill 2014 to further support efforts by Irish companies to expand into these emerging markets.
It is now available to Irish resident individuals who spend at least 40 "qualifying days" working outside of Ireland in any of the qualifying countries in a continuous 12 month period. For years prior to 2015, the requirement was a minimum of 60 qualifying days.
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