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Fringe benefit tax
Tāke mō ngā huanga ki ngā kaimahi

Filing frequency for fringe benefit tax (FBT) returns

You can file your FBT returns quarterly or yearly (yearly returns can be filed as annual or income year returns). Your filing option depends on company type, the benefits you provide and how much tax you pay each year.

Quarterly FBT returns (for any employer)

You're required to file quarterly returns unless you're eligible for, and actively choose, a different filing frequency.

The table below has the return and payment due dates for each quarter.

Return and payment due date Quarter
20 July 1 April to 30 June
20 October 1 July to 30 September
20 January 1 October to 31 December
31 May 1 January to 31 March

Annual FBT returns

Annual FBT returns cover the tax year (1 April to 31 March). You can file annual FBT returns if:

  • your gross PAYE and employer superannuation contribution tax (ESCT) for the previous year were $1,000,000 or less, or
  • you weren't an employer in the previous tax year.

You need to file your return and pay your FBT by 31 May.

You need to let us know if you want to file an annual FBT return. The easiest way to do this is online using our Fringe benefit tax election service.

Current employers

You must let us know by 30 June if you want to file an annual FBT return for this financial year. If we receive your election after this date, you must continue filing quarterly returns until the following financial year.

New employers

You must let us know by the last day of the first quarter after you start employing, eg, if you start employing on 31 October, make an election by 31 December to file an annual return for the following year.

Income year FBT returns (for small companies)

Income year FBT returns cover the same period as your end-of-year income tax return. You can file these at the same time if you're a close company and one of the following applies to you:

  • Your gross PAYE and employer superannuation contribution tax (ESCT) for the previous year is no more than $1,000,000.
  • The only fringe benefit you provided were motor vehicles for private use to shareholder-employees, and that benefit was limited to one or two vehicles.
  • You weren’t an employer in the previous year.

Income year FBT returns cover the accounting year of your business. The due date for filing your return and paying your FBT is the same as for your end-of-year income tax.

You need to let us know if you want to file an income year FBT return. The easiest way to do this is online using our Fringe benefit tax election service.

Current employers

If you have shareholder-employees you must let us know by the last day of the first FBT quarter of the income year you want to file an income year FBT return, eg, if you have a 30 June balance date, make an election by 30 September to file an income year return for the following year.

New employers

You must let us know by the last day of the first quarter after you start employing, eg, if you have a 30 June balance date and start employing on 31 July, make an election by 30 September to file an income year return for the following year.

Definition: Close company

A company that has five or less people who hold more than 50% of the voting interests or market value interests of the company.