Fringe Benefits Tax (FBT)

FBT

Fringe benefits tax (FBT) rates and thresholds for employers for the 2019-20 to 2023-24 FBT years.

Fringe benefits tax (FBT) instalment

Labels F1, F2, F3, F4, 6A and 6B. FBT is separate from income tax. If you paid FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your business activity statement.

Fringe benefits tax for not-for-profit employers

Find out about fringe benefits tax (FBT) on benefits provided to employees of your not-for-profit organisation.

Fringe benefits tax return

If you have an FBT liability you must lodge an FBT return.

Not-for-profit FBT Calculator

This calculator will help you work out the Fringe benefits tax (FBT) for public benevolent institutions (PBIs), health promotion charities (HPCs), rebatable employers, public and not-for-profit hospitals and public ambulance services.