Thanks for the question. Common causes for dry and flaky skin on the feet include feet eczema and fungal infection.
For feet eczema, washing the feet with a gentle cleanser and moisturizing it regularly with a good moisturizer will be helpful. If persistent, applying some topical steroids will be helpful.
For fungal infections, it is best to keep the feet dry and away from sweaty socks and application of anti-fungal creams will be helpful.
The rash of feet eczema and fungal infection can look very similar and a fungal scraping can be performed to confirm the diagnosis. If in doubt, do see your doctor or dermatologist for a proper examination and treatment.