AITI Chartered Tax Adviser

What is the foreign earning deduction?

If you are based in Ireland but spend time working in a relevant State, you are entitled to a deduction (not to exceed €35,000) proportionate to the number of qualifying days (at least 60) spent working in these countries.

A relevant State means:

From 1 January 2013: Egypt, Algeria, Senegal, Tanzania, Kenya, Nigeria, Ghana, Democratic Republic of the Congo.

From 1 January 2015: Japan, Singapore, Republic of Korea, Saudi Arabia, United Arab Emirates, Qatar, Bahrain, Malaysia, Indonesia, Vietnam, Thailand, Chile, Oman, Kuwait, Mexico.

From 1 January 2017: Colombia, Pakistan.