ATO logo

Fringe benefits tax - historical rates and thresholds

See historical fringe benefits tax (FBT) rates and thresholds for the 2017–18 to 2021–22 FBT years.

Last updated 1 April 2026

FBT year

The fringe benefits tax (FBT) year runs from 1 April to 31 March.

Historical rates and thresholds for the 2017–18 to 2021–22 FBT years are on this page.

For current and more recent rates, see Fringe benefits tax – rates and thresholds.

FBT rate and gross-up rates

Table 1: FBT Type 1 gross-up rate

FBT year ending

FBT rate

Type 1 gross-up rate

31 March 2022

47%

2.0802

31 March 2021

47%

2.0802

31 March 2020

47%

2.0802

31 March 2019

47%

2.0802

31 March 2018

47%

2.0802
Table 2: FBT Type 2 gross-up rate

FBT year ending

FBT rate

Type 2 gross-up rate

31 March 2022

47%

1.8868

31 March 2021

47%

1.8868

31 March 2020

47%

1.8868

31 March 2019

47%

1.8868

31 March 2018

47%

1.8868

FBT record keeping exemption threshold

Table 3: Record keeping exemption threshold

FBT year ending

Record keeping exemption threshold

31 March 2022

$8,923

31 March 2021

$8,853

31 March 2020

$8,714

31 March 2019

$8,552

31 March 2018

$8,393

Motor vehicle (other than a car) – cents per kilometre rate

Table 4: Motor vehicle (other than a car) – cents per kilometre rate

FBT year ending

0–2500cc

Over 2500cc

Motorcycles

31 March 2022

56c

67c

17c

31 March 2021

56c

67c

17c

31 March 2020

55c

66c

16c

31 March 2019

54c

65c

16c

31 March 2018

53c

63c

16c

Car parking threshold

Table 5: Car parking threshold

FBT year ending

Car parking threshold ($)

31 March 2022

$9.25

31 March 2021

$9.15

31 March 2020

$8.95

31 March 2019

$8.83

31 March 2018

$8.66

Statutory or benchmark interest rate

Table 6: Statutory or benchmark interest rate

FBT year ending

Statutory or benchmark interest rate (%)

31 March 2022

4.52%

31 March 2021

4.80%

31 March 2020

5.37%

31 March 2019

5.20%

31 March 2018

5.25%

Housing indexation figures

Table 7: Housing indexation figures

FBT year ending

NSW

VIC

QLD

SA

WA

TAS

NT

ACT

31 March 2022

0.975

1.000

0.998

1.011

0.991

1.043

0.947

1.018

31 March 2021

1.000

1.017

1.002

1.010

0.969

1.056

0.948

1.029

31 March 2020

1.020

1.019

0.997

1.008

0.937

1.043

0.948

1.028

31 March 2019

1.024

1.018

0.999

1.004

0.924

1.040

0.932

1.016

31 March 2018

1.024

1.014

1.005

1.010

0.942

1.025

0.933

0.998

Reasonable food and drink amounts (per week) for LAFHA – Australia

Table 8: Reasonable food and drink amounts (per week) for LAFHA – Australia

For

FBT year ending 31 March 2022

FBT year ending 31 March 2021

FBT year ending 31 March 2020

FBT year ending 31 March 2019

FBT year ending 31 March 2018

1 adult

$283

$276

$269

$265

$247

2 adults

$425

$414

$404

$398

$371

3 adults

$567

$552

$539

$531

$495

1 adult and 1 child

$354

$345

$337

$332

$309

2 adults and 1 child

$496

$483

$472

$465

$433

2 adults and 2 children

$567

$552

$540

$532

$495

2 adults and 3 children

$638

$621

$608

$599

$557

3 adults and 1 child

$638

$621

$607

$598

$557

3 adults and 2 children

$709

$690

$675

$665

$619

4 adults

$709

$690

$674

$664

$619

Each additional adult

$142

$138

$135

$133

$124

Each additional child

$71

$69

$68

$67

$62

Note: A person is considered an adult for this purpose if they were 12 years or older before the beginning of the FBT year.

Reasonable food and drink amounts for one adult (per week) by cost groups – overseas

Table 9: Reasonable food and drink amounts for one adult (per week) by cost groups – overseas

Cost group

FBT year ending 31 March 2022

FBT year ending 31 March 2021

FBT year ending 31 March 2020

FBT year ending 31 March 2019

FBT year ending 31 March 2018

1

$137

$137

$137

$137

$137

2

$201

$201

$201

$201

$201

3

$273

$273

$273

$273

$273

4

$346

$346

$328

$310

$310

5

$437

$437

$437

$437

$437

6

$537

$537

$537

$537

$537

QC61926