Find calculators and worksheets for fringe benefit tax

Skip to main content

Employing staff Dates

SEP 21

Employer deductions payment due for 1 to 15 September for large employers.
SEP 21

Employer deductions payment due for August for small to medium employers.
OCT 5

Employer deductions payment due for 16 to 30 September for large employers.

All Employing staff dates

Use our online calculators, downloadable worksheets and returns for fringe benefit tax (FBT).

You can also find our calculators in myIR, when you fill out your FBT return.

Work out taxable value and file an FBT return

Online calculators

Fringe benefit tax quarterly calculator

Use this calculator to work out FBT on all benefits provided when you file quarterly FBT returns.

Fringe benefit tax income year calculator

Use this calculator to work out FBT on all benefits provided when you file income year FBT returns.

Fringe benefit tax annual calculator

Use this calculator to work out FBT on all benefits provided when you file annual FBT returns.

Quarterly returns worksheets

FBT taxable value calculation sheet – quarterly returns IR427 2026 (PDF 988KB) Download form

FBT alternate rate calculation sheet - quarterly returns IR417 2026 (PDF 116KB) Download form

Fringe benefit tax quarterly return IR420 2024 (PDF 133KB) Download return

Income year returns worksheets

FBT taxable value calculation sheet – income year returns IR428 2026 (PDF 1MB) Download form

FBT alternate rate calculation sheet – income year return IR418 2026 (PDF 78KB) Download form

Fringe benefit shareholder/employee income year tax return IR421 Jun 2024 (PDF 83KB) Download form

Annual returns worksheets

FBT taxable value calculation sheet – annual returns IR429 2026 (PDF 1MB) Download form

FBT alternate rate calculation sheet – annual returns IR419 2026 (PDF 82KB) Download form

Fringe benefit ordinary employee annual tax return IR422 Jun 2024 (PDF 83KB) Download form

Last updated: 01 Apr 2026