Fringe benefits tax statistics for Taxation statistics 2023–24

Key statistics from Fringe benefits tax (FBT) returns.

Published 17 June 2026

Fringe benefits tax summary table

Table 17: Fringe benefits tax, 2022–23 to 2024–25 FBT years
Employer's FBT status	2022–23 Employers no.	2022–23 FBT $m	2023–24 Employers no.	2023–24 FBT $m	2024–25 Employers no.	2024–25 FBT $m
Employers with an FBT liability: FBT payable	43,539	4,224	45,163	4,656	47,213	4,923
Employers with an FBT liability: FBT rebates	3,187	163	3,195	167	3,193	165
Employers with an FBT liability: Net FBT	43,539	4,061	45,163	4,488	47,213	4,759
Employers with no FBT liability	47,071	0	56,553	0	70,846	0
Total	90,610	4,061	101,716	4,488	118,059	4,759

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

Detailed statistics from the Fringe benefits tax return 2024 summarised in the ATO's Taxation statistics 2023–24 follow.

Table indexExternal Link: Detailed tables index
- 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 2024–25 FBT return years
Table 2External Link: Selected items, by broad industry and taxable status, 2024–25 FBT return year
Table 3External Link: Selected items by net FBT payable, 2024–25 FBT return year

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