• Fringe benefits tax – rates and thresholds

    This information contains fringe benefits tax (FBT) rates and thresholds for the 2013-14 and 2014-15 FBT years. It also includes information about the FBT rate change for the FBT year ending 31 March 2015 onwards.

    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

    The FBT rate changes for the year ending 31 March 2015 onwards.

    FBT year

    FBT rate

    Ending 31 March 2014 (and prior years)

    46.5%

    Ending 31 March 2015

    47%

    Ending 31 March 2016 and 31 March 2017

    49%

    Ending 31 March 2018 onwards

    47%

    Last modified: 17 Feb 2015QC 18846