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Fringe benefit tax
Tāke mō ngā huanga ki ngā kaimahi

Fringe benefit tax

Photo of a business owner handing over car keys to an employee

Fringe benefit tax (FBT) is a tax you pay on most non-cash benefits you provide to your employees.

Photo of a business owner handing over car keys to an employee

Understanding fringe benefit tax

Learn the basics of FBT, including when to register for FBT, what to do once you’re registered and important terms to know.

Types of fringe benefits

Find out about different rules and exemptions for the main types of fringe benefits and how to work out their taxable value.

Filing frequency for fringe benefit tax returns

Find out about the three filing frequency options for FBT returns, including the eligibility criteria and due dates for each.

Fringe benefit tax rates

There are three different FBT rates. Choose the rate that suits you and apply it to the taxable value of your fringe benefit.

Filing your fringe benefit tax return

Find out about completing and submitting your FBT returns and making payments.