Skip to Content

myIR, payments and more

Fringe benefit tax (FBT)
Tāke mō ngā huanga ki ngā kaimahi

In this section

Fringe benefit tax (FBT)

Fringe benefit tax (FBT): Returning fringe benefit tax

Non-liability for filing FBT returns

You are not liable for filing FBT returns if you do not provide fringe benefits and do not intend to provide them. In these circumstances, you can make an election for "nil" status, meaning that you do not file FBT returns.

You may elect not to file FBT returns by:

  • Completing the online Fringe benefit tax election
  • Telephoning us on 0800 377 772
  • Writing a letter telling us that you do not provide nor do you intend to provide fringe benefits
  • Advise by ticking the box on the Employer Registration (IR334) that no benefits will be provided to employees

We then record you as a "nil" filer on our computer system, and will not send you any returns.

If you start providing fringe benefits at a later date, please call us immediately on freephone 0800 377 772 so we can send the appropriate return forms for you to complete.