Motor vehicles provided by employers for private use

When fringe benefit tax (FBT) applies to motor vehicles your employees use, exemptions, ways to value a vehicle for FBT, and how to calculate taxable value for private vehicle use.

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About FBT for motor vehicles FBT must be paid for every day that a motor vehicle is available for an employee’s private use, even if they do not actually use it. Some businesses do not pay FBT or can opt out.
Exemptions for motor vehicles You may not need to pay FBT in certain situations, like if a vehicle is work-related, is used for emergency call-outs or business travel, or if the employee cannot use it.
Ways to value motor vehicles for FBT You need to work out a motor vehicle’s value before you can calculate how much FBT to pay on it. You can use the cost price method or the tax book value method.
Calculating taxable value How you calculate a vehicle’s taxable value for FBT depends on if you file quarterly, annual or income year returns.

Ngā motowaka nā te kaiwhakawhiwhi mahi i hoatu hei whakamahinga whaiaro Motor vehicles provided by employers for private use

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Motor vehicles provided by employers for private use