Irish Revenue has issued eBrief No. 003/23 concerning updates to the guidance on the Foreign Earnings Deduction (FED), which was extended by the Finance Act 2022 to 31 December 2025. The FED provides relief from income tax on up to EUR 35,000 of income for employees tax-resident in Ireland who travel out of the State to temporarily carry out duties of employment in certain qualifying countries ("relevant states").
---
Revenue eBrief No. 003/23 - Deduction for income earned in certain fore…