The Foreign Earned Income Exclusion (FEIE) allows qualifying US citizens and resident aliens living abroad to exclude up to $132,900 (2026) of foreign earned income from federal income tax. To qualify, you must pass either the Physical Presence Test (330 full days abroad in a 12-month period) or the Bona Fide Residence Test. This calculator helps you determine eligibility, estimate your exclusion amount, and calculate potential tax savings.
Income & Residency Details
Wages, salary, or self-employment income earned abroad
US wages, investment income, etc. (not excludable)
Qualification Test
Start of your 12-month qualifying period
End of your 12-month qualifying period
Include transit days and days physically in the US
Housing Exclusion (Optional)
Rent, utilities, insurance, parking (not mortgage, food, domestic help)
High-cost cities have a higher housing exclusion cap
Qualification Test Result
Exclusion Breakdown
Estimated Tax Savings
Physical Presence Calendar
Green = days abroad (qualifying). Red = days in US. Need 330+ green days.
Estimate only. This calculator uses 2025/2026 FEIE rules for general estimates. It does not account for partial-year exclusions, prorated amounts, foreign tax credits, AMT, or state taxes. The FEIE is claimed on IRS Form 2555. Consult an international tax professional or CPA for personalized advice.
How to Use This FEIE Calculator
US citizens and resident aliens who live and work abroad face a unique tax situation: the US taxes worldwide income regardless of where you live. The Foreign Earned Income Exclusion (FEIE) is one of the most powerful tax benefits available to American expats, allowing you to exclude up to $132,900 (2026) of foreign earned income from US federal income tax. This calculator helps you determine whether you qualify and how much you could save.
Step 1: Enter Your Foreign Earned Income
Enter your total annual earned income from foreign sources. This includes wages, salaries, professional fees, and self-employment income earned while your tax home is in a foreign country. Investment income (dividends, interest, capital gains), rental income, pensions, and US government pay are not eligible for the FEIE. If your income exceeds the exclusion limit, only the amount up to $132,900 can be excluded.
Step 2: Choose Your Qualification Test
To claim the FEIE, you must pass one of two tests. The Physical Presence Test requires 330 full days in a foreign country during any consecutive 12-month period. Enter your period dates and days spent in the US, and the calculator will determine if you meet the 330-day threshold. The Bona Fide Residence Test requires you to be an established resident of a foreign country for at least one full tax year.
Step 3: Add Housing Expenses (Optional)
If you pay for housing abroad, you may qualify for an additional housing exclusion. Enter your annual housing costs including rent, utilities, insurance, and parking. The exclusion applies to expenses above the base amount (16% of the FEIE limit, roughly $21,264 for 2026). High-cost cities like London, Tokyo, and Hong Kong have higher caps. This deduction is claimed alongside the FEIE on Form 2555.
Step 4: Review Your Results
After clicking "Calculate FEIE," you will see your qualification status, exclusion amount, housing exclusion, estimated tax savings, and remaining taxable income. The calendar visualization shows your qualifying days abroad versus days in the US. The tax savings comparison shows what you would owe with and without the exclusion. Remember that excluded income is still used for determining your tax bracket on any remaining taxable income (tax bracket stacking).
Important Considerations
The FEIE cannot be combined with foreign tax credits on the same income. If you pay taxes to a foreign country, you may need to choose between the FEIE and the Foreign Tax Credit (Form 1116) for that income. Self-employed expats still owe US self-employment tax even when claiming the FEIE. All calculations here are estimates and run privately in your browser — consult an international tax professional for advice specific to your situation.
For a detailed walkthrough, see our guide: US Expat Tax Filing Guide for Americans Living Abroad.
FAQ
Is this FEIE calculator free?
Yes, this Foreign Earned Income Exclusion calculator is completely free with no signup or account required. All calculations run locally in your browser using JavaScript. Your income and personal data is never sent to any server or stored anywhere.
Is my financial data private?
Absolutely. All calculations happen entirely in your browser using client-side JavaScript. No income figures, dates, or personal information is ever transmitted to any server. You can disconnect from the internet after loading and the calculator will continue to work perfectly.
What is the Foreign Earned Income Exclusion?
The FEIE (Form 2555) allows qualifying US citizens and resident aliens living abroad to exclude up to $132,900 (2026) of foreign earned income from US federal income tax. This applies only to earned income like wages and self-employment income, not investment income, pensions, or Social Security benefits.
What is the Physical Presence Test?
The Physical Presence Test requires you to be physically present in a foreign country for at least 330 full days during any 12-month period. Days spent in transit, in international waters, or in the US do not count. You do not need to be in the same foreign country for all 330 days.
What is the Bona Fide Residence Test?
The Bona Fide Residence Test requires you to be a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year. This is determined by your intentions, the nature of your stay, and your ties to the foreign country. Brief trips back to the US do not necessarily break bona fide residence.
What qualifies as foreign earned income?
Foreign earned income includes wages, salaries, professional fees, tips, and self-employment income earned while your tax home is in a foreign country. It does not include investment income (dividends, interest, capital gains), rental income, pensions, Social Security, or income earned from a US government employer.
What is the FEIE housing exclusion?
The housing exclusion allows you to deduct qualifying housing expenses that exceed a base amount (16% of the FEIE limit, approximately $21,264 for 2026). Qualifying expenses include rent, utilities, insurance, and parking — but not mortgage payments, purchased furniture, domestic labor, or meals. The maximum housing exclusion varies by city.
Can I claim both the FEIE and foreign tax credits?
You cannot claim both the FEIE and foreign tax credits on the same income. However, if your foreign earned income exceeds the FEIE limit, you can claim foreign tax credits on the income above the exclusion amount. Many expats benefit from strategically choosing one or the other depending on their tax situation.