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

FAR 29.402-2 Foreign cost-reimbursement 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 foreign cost-reimbursement contracts. If the contract will be performed wholly or partly in a foreign country, the officer must use the clause at 52.229-8, unless the contract is with a foreign government. If the contract is with a foreign government, the officer must use the clause at 52.229-9 instead.

Applies to: Contracting officers awarding foreign cost-reimbursement contracts

What it requires

  • Insert the clause at 52.229-8 in solicitations and contracts when a cost-reimbursement 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.
  • Insert the clause at 52.229-9 in solicitations and contracts when a cost-reimbursement contract with a foreign government is contemplated.

Key terms: cost-reimbursement contract · foreign country · foreign government · 52.229-8 · 52.229-9

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 52.229-8, Taxes—Foreign Cost-Reimbursement Contracts, in solicitations and contracts when a cost-reimbursement 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 52.229-9, Taxes—Cost-Reimbursement Contracts with Foreign Governments, in solicitations and contracts when a cost-reimbursement contract with a foreign government is contemplated.

Sections it refers to

  • 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
  • 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.

Sections that refer to it

  • 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
  • 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.

← 29.402-1 Foreign fixed-price contracts. · 29.402-3 Tax on certain foreign procurements. →

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 29.402-2 Foreign cost-reimbursement contracts · SpendQuery