File a fringe benefit tax return

Before you start

You will need details of the fringe benefits you provided in:

the last quarter if you file quarterly
the last three quarters if you used the alternate rate and are filing the last quarter of the year,
the last year if you file annual or income year returns.

You will need to know:

Access the Returns and transactions for FBT in your myIR account.

Select the return for the period you are filing.

You can choose to either

Use my values – to complete the taxable benefits, rate and GST exempt/zero-rated fringe benefits
Use calculation worksheets – to complete the details of the benefits you provide to each employee, the taxable value will be calculated for you.

Enter the details of the benefits your provided to your employees for the period.

Depending on your filing frequency you may need to do an alternate rate calculation.

Quarterly filers - if you have been using an alternate rate in the first 3 quarters.
Annual or income year filers - if you choose to use an alternate rate.

You can use the calculators below to work out your alternate rate calculation.

If you have a bill you can choose to pay this by direct debit at the final stage of the return.

Other ways to do this

You can also calculate your FBT by using our online calculator.

Once you have calculated your FBT, you can file a paper return.

You will receive a confirmation receipt as soon as you finish your return. This will tell you if you need to make a payment or are due a refund.

If you need to make a payment you can do this through:

If you are due a refund this will be direct credited to your account.

If you realise that you made a mistake in your fringe benefit tax return, you can correct this online.

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.