FAR 52.229-7 Taxes-Fixed-Price Contracts with Foreign Governments
Clause Federal Acquisition Regulation Feb 2013 version
Facts
- Citation
- FAR 52.229-7
- Type
- Clause
- Current version
- February 2013
- Prescribed in
- FAR 29.402-1(b)
- Last amended
- 78 FR 13768 Effective Feb 28, 2013
- Proposed changes
- 1
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this clause.
Text
As prescribed in 29.402-1(b), insert the following clause:
Taxes-Fixed-Price Contracts with Foreign Governments (Feb 2013)
(a) "Contract date," as used in this clause, means the date set for bid opening or, if this is a negotiated contract or a modification, the effective date of this contract or modification.
(b)
(1) The contract price, including the prices in any subcontracts under this contract, does not include any tax or duty that the Government of the United States and the Government of [fill-in] have agreed shall not apply to expenditures made by the United States in [fill-in], or any tax or duty not applicable to this contract or any subcontracts under this contract, pursuant to the laws of [fill-in]. If any such tax or duty has been included in the contract price, through error or otherwise, the contract price shall be correspondingly reduced.
(2) Taxes imposed under 26 U.S.C. 5000 C may not be included in the contract price.
(c) If, after the contract date, the Government of the United States and the Government of [fill-in] agree that any tax or duty included in the contract price shall not apply to expenditures by the United States in [fill-in], the contract price shall be reduced accordingly.
(d) No adjustment shall be made in the contract price under this clause unless the amount of the adjustment exceeds $250.
(End of clause)
Federal Register history
Proposed changes
| Proposed rule | Published | Comments |
|---|---|---|
| Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 5, 24, and 29 | Closed Jul 23, 2026No final rule found |
Quick answers
What is FAR 52.229-7?
FAR 52.229-7 is a clause of the Federal Acquisition Regulation, titled "Taxes-Fixed-Price Contracts with Foreign Governments".
What is the current version of FAR 52.229-7?
The current version is dated February 2013.
Where is FAR 52.229-7 prescribed?
It is prescribed in FAR 29.402-1(b), Foreign fixed-price contracts.
When was FAR 52.229-7 last changed?
The most recent final rule on record is "Federal Acquisition Regulation; Technical Amendments" (78 FR 13768), published Feb 28, 2013 and effective Feb 28, 2013.
Are changes to FAR 52.229-7 proposed?
One proposed change has no final rule yet.
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