Fringe benefits tax statistics for Taxation statistics 2022–23

Key statistics from Fringe benefits tax (FBT) returns.

Published 27 June 2025

Fringe benefits tax summary table

Table 17: Fringe benefits tax, 2021–22 to 2023–24 FBT years
Employer's FBT status	Employers no. 2021–22	FBT $m 2021–22	Employers no. 2022–23	FBT $m 2022–23	Employers no. 2023–24	FBT $m 2023–24
Employers with an FBT liability: FBT payable	41,901	3,615	43,539	4,224	45,163	4,656
Employers with an FBT liability: FBT rebates	3,130	155	3,187	163	3,195	167
Employers with an FBT liability: Net FBT	41,901	3,460	43,539	4,061	45,163	4,488
Employers with no FBT liability	40,671	0	47,071	0	56,553	0
Total	82,572	3,460	90,610	4,061	101,716	4,488

Download data from the 2009–10 FBT year onward at Snapshot table 4External Link.

Detailed statistics from the Fringe benefits tax return 2023 summarised in the ATO's Taxation statistics 2022–23 follow.

The table index lists the different items shown in the detailed tables and specifies in which table they appear.

Table 1External Link: Selected items, 2009–10 to 2023–24 FBT return years
Table 2External Link: Selected items, by broad industry and taxable status, 2023–24 FBT return year
Table 3External Link: Selected items by net FBT payable, 2023–24 FBT return year

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