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FAR and DFARS › FAR Part 29: Taxes › Subpart 29.4

FAR 29.402-1 Foreign fixed-price contracts.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section tells contracting officers which tax clause to include in certain fixed-price contracts performed in a foreign country. It matters to contractors because the clause placed in their contract determines how foreign taxes are handled. The choice depends on whether the contract exceeds the simplified acquisition threshold and whether the other party is a foreign government.

Applies to: Contracting officers awarding foreign fixed-price contracts

Key terms: simplified acquisition threshold · fixed-price contract · foreign country · foreign government · solicitations

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) The contracting officer shall insert the clause at 52.229-6, Taxes—Foreign Fixed-Price Contracts, in solicitations and contracts expected to exceed the simplified acquisition threshold when a fixed-price contract is contemplated and the contract is to be performed wholly or partly in a foreign country, unless it is contemplated that the contract will be with a foreign government.

(b) The contracting officer shall insert the clause at 52.229-7, Taxes—Fixed-Price Contracts With Foreign Governments, in solicitations and contracts that exceed the simplified acquisition threshold when a fixed-price contract with a foreign government is contemplated.

Sections it refers to

  • 52.229-6 Taxes—Foreign Fixed-Price Contracts.
  • 52.229-7 Taxes—Fixed-Price Contracts With Foreign Governments.

Sections that refer to it

  • 52.229-6 Taxes—Foreign Fixed-Price Contracts.
  • 52.229-7 Taxes—Fixed-Price Contracts With Foreign Governments.

← 29.402 Foreign contracts. · 29.402-2 Foreign cost-reimbursement contracts. →

Rule changes for FAR Part 29

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 29.402-1 Foreign fixed-price contracts · SpendQuery