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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Te tāke painga tāpiri Fringe benefit tax (FBT)

Employing staff
Employing staff
  • Paying staff
    • ACC
    • Allowances
    • Employee life insurance
    • Employee share schemes (ESS)
    • Exempt employee share schemes (Exempt ESS)
    • Fringe benefit tax
      • Types of fringe benefits
      • How to cease your FBT registration
      • Record keeping for fringe benefit tax
      • Filing frequency for fringe benefit tax
      • Fringe benefit tax rates
      • Common fringe benefit tax mistakes
      • Fringe benefit tax for charities
      • Fringe benefit tax for close companies
      • Register for fringe benefit tax

Fringe benefit tax (FBT) is a tax payable when the following benefits are supplied to the employees or shareholder-employees:

  • motor vehicles available for private use
  • low interest/interest free loans
  • free, subsidised or discounted goods and services
  • employer contributions to sick, accident or death benefit funds, superannuation schemes and specified insurance policies (excluding employer contributions to superannuation schemes liable for ESCT (formerly SSCWT)
  • unclassified fringe benefits.

This is different to when you pay your employees. Where you pay cash to your employees, you treat the payment as part of the employee's salary or wage and make normal employee deductions, such as PAYE.

If these benefits are enjoyed or received by employees as a result of their employment, they are liable for FBT. This could be in a past, present or even future employment. Employers pay tax on benefits provided to employees or shareholder-employees, even if the benefits are provided through another person/entities. Employers also pay FBT if the benefits are provided to or enjoyed by associates of the employees or shareholder employees.

There are exemptions to FBT.

Fringe benefit tax for charities

Employer provided motor vehicles for private use

Entertainment expenses

Some entertainment expenses may be subject to fringe benefit tax (FBT) if they are enjoyed or received by employees.

Entertainment expenses

 

Fringe benefit tax guide IR409 2023 (PDF 2MB) Download guide
Fringe benefit tax return guide IR425 2023 (PDF 351KB) Download guide
2022 IR425 (PDF 270KB) Download guide 2020 IR425 (PDF 136KB) Download guide 2019 IR425 (PDF 178KB) Download guide 2017 IR425 (PDF 524KB) Download guide 2016 IR425 (PDF 122KB) Download guide 2015 IR425 (PDF 143KB) Download guide 2014 IR425 (PDF 127KB) Download guide

Pages in this section
  • Types of fringe benefits There are 5 main types of fringe benefits you can provide to employees.
  • How to cease your FBT registration Instructions on how to cease your FBT registration.
  • Record keeping for fringe benefit tax You must keep records of different types of fringe benefits you provide to your employees.
  • Filing frequency for fringe benefit tax How often you need to file fringe benefit tax returns will depend on the type of company you manage, the benefits you provide and how much tax you pay.
  • Fringe benefit tax rates There are 3 fringe benefit tax rates available. Choose the one that best suits your business.
  • Fringe benefit tax for charities Charities generally do not have to pay fringe benefit tax on benefits provided to employees while they’re carrying out the organisation’s charitable activities, but there are some exceptions.
  • Fringe benefit tax for close companies Special rules apply to fringe benefit tax for close companies.
  • Register for fringe benefit tax How to register your business for fringe benefit tax.

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