Fringe benefit tax on goods and services
Calculation sheet - provides a printable schedule
About this calculator
This calculator calculates some of the information you'll need to file an FBT return online.
Use of this tool does not result in data being submitted to us.
When to use this calculator
Note
If you have more than 50 employees you need to complete a manual calculation sheet:
- Fringe Benefit Tax taxable value calculation sheet - quarterly IR427.
- Fringe Benefit Tax taxable value calculation sheet - income year IR428.
- Fringe Benefit Tax taxable value calculation sheet - annual IR429.
Use this calculator to calculate the fringe benefit value of free, subsidised or discounted goods and services supplied to your employees.
This calculator will take about 15 minutes to complete.
What you will need
For this calculation you need:
- Details of the goods and services supplied, their value, and whether they're liable for GST.
- Details of any cash contribution by the employees towards the goods and services supplied. Where recipient has made no contribution show as "0".
- Details of exemptions claimed in the three previous quarterly periods.
- The name of any employee who received annual goods and services of $2,000 or more, or annual subsidised transport of $1,000 or more (only if you're calculating FBT under the multi-rate).
After you finish
The result will generate a printable schedule for you to print and keep with your FBT records.
No information you provide while using the calculator is recorded, saved or in any way referenced by Inland Revenue. The calculator is stored on a secure part of our website to prevent unauthorised interception. If you are unable to access the calculator, you may need to update your browser and/or firewall settings.