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Filing your fringe benefit tax return
Find out about completing and filing your fringe benefit tax (FBT) returns and making FBT payments.
What's on this page
There are three types of FBT return forms:
You are required to file quarterly returns unless you are eligible and actively choose a different filing frequency.
We will mail the appropriate FBT return form to you.
Taxable value calculation sheets
Calculation sheets are sent with your FBT returns to help you work out the value of your fringe benefits. You can also find them here:
Single rate calculation sheets
- Annual FBT taxable value calculation sheet (IR429)
- Income year taxable value calculation sheet (IR428)
- Quarterly FBT taxable value calculation sheet (IR427)
Alternate rate calculation sheets
- Annual FBT alternate rate calculation sheet (IR419)
- Income year FBT alternate rate calculation sheet (IR418)
- Quarterly FBT alternate rate calculation sheet (IR417)
Your FBT due dates will depend on the filing frequency you have chosen.
Your due date is printed at the top of the FBT return we post to you.
Avoid interest and penalties by filing and paying on time.
The way you complete your FBT return will depend on your filing frequency and your FBT rate.
Find comprehensive instructions and examples in our Fringe benefit tax guide (IR409).
The guide includes special instructions for employers who are:
- GST registered (you may have to make an adjustment for GST in your FBT returns)
- completing their final return (when you stop providing fringe benefits).
File your eFBT return online or fill out the paper return and mail it in.
Benefits of filing online include:
- your personal details are already complete and other information is tailored to your situation so you only complete sections relevant to you
- the system will do most of the calculations for you, making it easier and more accurate
- you get a confirmation receipt as soon as we receive your return.
You need to make FBT payments when you file your FBT return. You can make payments to us:
- electronically, through your bank
- by credit or debit card online, or
- by posting a cheque.
Avoid interest and penalties by paying FBT by the due date. For a list of the dates you need to remember use our Tax due date calculator.
If we have your bank account details, your FBT refund will be direct credited to your bank account. If we don't have your bank account details, we’ll send your refund by cheque.
If you realise you've made a mistake in a FBT return you've filed, here's how you correct it.
You can correct the error in your next FBT return when:
- the error was caused by a clear mistake, simple oversight, or mistaken understanding on your part, and
- the difference in the total FBT to pay is $1,000 or less.
You'll need to request your FBT return be amended to correct the error when:
- the difference in the total FBT to pay is above $1,000
- we advised you couldn't deduct the expense in the earlier period, or
- we’re investigating the return.
Send us the following details:
- the return period the error occurred in
- the FBT amount involved and what the correct figures should be, and
- the type of error and why the change is needed.
Please call 0800 377 774 if you are unsure about how to correct the error.