Foreign Housing Exclusion Calculator

Calculate your Foreign Housing Exclusion (employees) or Housing Deduction (self-employed) under IRC Section 911. This can substantially reduce your taxable US income on top of the FEIE exclusion.

Housing details

Employment type

Country / city of residence

Annual foreign housing costs paid

Qualifying costs: rent, utilities (not phone/TV), repairs, property insurance, parking. NOT: mortgage principal, domestic help, TV, luxury housing.

Number of days in qualifying foreign country

Foreign earned income (wages/SE)

Housing exclusion calculation

2025 FEIE base amount

$130,000

Base housing amount (16%)

Max housing limit (city)

Housing exclusion/deduction

Detailed calculation

Combined FEIE + Housing benefit

💡 Housing Exclusion vs FEIE: The housing exclusion is IN ADDITION to the FEIE. It further reduces your taxable income. For high-cost cities like London, Dubai or Tokyo, this can be substantial. The exclusion is limited to actual employer-paid (or includible in wages) housing amounts — personal funds are generally not excludable (but may qualify for the housing deduction if self-employed).