Fringe benefits tax – rates and thresholds

This information contains fringe benefits tax (FBT) rates and thresholds for the 2014–15 and 2015–16 FBT years.

The FBT year runs from 1 April to 31 March.

Certain rates and thresholds are referenced from the relevant taxation determination.

Fringe benefits tax rates

FBT rate changes for the year ending 31 March 2015 onwards

FBT year

FBT rate

Ending 31 March 2015

47%

Ending 31 March 2016 and 31 March 2017

49%

Ending 31 March 2018 onwards

47%

Last modified: 08 Jun 2016QC 18846