Register for fringe benefit tax

You need to register for fringe benefit tax (FBT) when you provide fringe benefits to employees.

If you’re already providing fringe benefits but have not yet registered, you’ll need to backdate your registration to when you started providing benefits. You’ll also need to file returns for the backdated periods and pay the FBT.

Before you start

You'll need:

the IRD number to be registered
your contact details
your bank account number
the registration start date
your previous year's gross PAYE and employer superannuation contribution tax (ESCT) if you want to file income year or annual FBT returns.

In myIR, click on 'I want to'

Go to 'Registration, application and enrolment'

Click on 'Register for new tax accounts'.

Fill in the registration form

Fill in your details.

Submit your registration

Check your information is correct and select 'Submit'.

Log in to myIR

Other ways to do this

You can register for FBT at the same time as you register as an employer online or by paper form.

You can download and print the Employer registration - IR334 form or you can call us on 0800 377 772.