Guide to foreign income tax offset rules 2026

Check if you are eligible for Foreign Income Tax Offset (FITO) and the rules that apply for entitlement.

Check if you meet the conditions for a FITO to apply to you.

How to work out your FITO or offset limit.

Check the records you need to keep to support a claim for the FITO.

Check your eligibility for FITO if you have attributed foreign income and the controlled foreign company pays the tax.

Find out if there are special circumstances for eligibility and the FITO limit for your entity or income type.

A list of the countries and jurisdictions that have a tax treaty with Australia.

A list of the countries and other jurisdictions that have an agreement for the allocation of taxing rights with Australia.