FBT rates and thresholds for 2026

FBT rates

The fringe benefits tax (FBT) rates are in Table 1. FBT rates have not changed for the FBT year ending 31 March 2026.

Table 1: FBT rates

FBT year ending	FBT rate of tax	Type 1 gross-up rate	Type 2 gross-up rate
31 March 2023, 2024, 2025, 2026 and 2027	47%	2.0802	1.8868

NFP capping thresholds and FBT rebate rate

The not-for-profit (NFP) capping thresholds and FBT rebate rate are in Table 2. They have not changed for the FBT year ending 31 March 2026.

Table 2: NFP capping threshold and FBT rebate rate

FBT year ending	Public benevolent institutions, health promotion charities, rebatable employers	Public and NFP hospitals and public ambulance services	Meal entertainment and entertainment facility leasing expense benefits (all not-for-profit employers eligible for a cap)	FBT rebate rate
31 March 2023, 2024, 2025, 2026 and 2027	$30,000	$17,000	$5,000	47%

Use this information for relevant items when:

• Completing your FBT return 2026 – all employers
• Completing your FBT return 2026 – not-for-profit employers