Show download pdf controls
  • Claiming a foreign income tax offset

    If you’ve paid foreign tax in another country, you may be able to claim an Australian foreign income tax offset. The foreign income tax offset provides relief from double taxation. You pay tax on your employment income or capital gains you make.

    To be able to claim a foreign income tax offset, you must:

    • have actually paid an amount of foreign income tax
    • include the income or capital gain you paid foreign income tax on in your assessable income for Australian income tax purposes.

    Differences between the Australian and foreign tax systems may mean you pay foreign income tax in a different income year. However, you can only claim the offset after you pay the foreign tax.

    See also:

    Last modified: 09 Jun 2021QC 33244