Updated September 29, 2026. Quick answer. The Foreign Earned Income Exclusion (the amount of foreign-earned income a qualifying U.S. taxpayer living and working abroad can exclude from federal income tax) is $132,900 for 2026, up from $130,000 in 2025. The 2027 figure is not yet announced; it’s set inside the same annual IRS revenue procedure as dozens of other inflation-indexed amounts, and no named forecaster has published a projection.
More on the 2026 tax figures: the foreign earned income exclusion for 2026.
Related reading on this site: IRS Publication 54.
What’s actually settled, vs. still open
Settled for 2026 (Revenue Procedure 2025-32, §4.39, quoted directly): “For taxable years beginning in 2026, the foreign earned income exclusion amount under §911(b)(2)(D)(i) is $132,900.”
Open: the 2027 figure, governed by 26 U.S.C. §911(b)(2)(D)(i), indexed on the same §1(f) chained-CPI methodology as most individual-taxpayer figures, unaffected by OBBBA.
The numbers, year by year
| Year | FEIE amount |
|---|---|
| 2022 | $112,000 |
| 2023 | $120,000 |
| 2024 | $126,500 |
| 2025 | $130,000 |
| 2026 | $132,900 |
| 2027 | not yet announced |
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How our partner relationships workThe exclusion is a ceiling, not a guarantee
The FEIE excludes foreign-earned income up to this dollar cap, not all foreign income of any kind: investment income, pensions, and income earned while physically present in the U.S. during the year don’t qualify. You also still have to meet either the bona fide residence test or the physical presence test (330 full days abroad in a 12-month period) to claim it at all; the dollar figure on this page answers only “how much,” not “whether you qualify.”
Sources
The foreign earned income exclusion amounts on this page were checked against the IRS revenue procedure for each year, 2022 through 2026, on September 29, 2026.
2026 figure: IRS Revenue Procedure 2025-32, §4.39, published 2025-10-09, read at irs.gov/pub/irs-drop/rp-25-32.pdf on 2026-09-04; corroborated by the IRS Newsroom release, “IRS releases tax inflation adjustments for tax year 2026.” Statute: 26 U.S.C. §911(b)(2)(D)(i). No 2027 figure or forecaster projection was found as of this date.
This page is updated the day the official figure is announced, and any projection above will be struck through rather than deleted, so the record of what was projected vs. what actually happened stays visible. See the 2027 numbers hub for every figure this program tracks, projected vs. official. General information, not tax or legal advice.