Register for fringe benefit tax

You need to register for fringe benefit tax (FBT) when you start providing a fringe benefit. You can do this when you first register as an employer in myIR, or later if you decide to start providing employees a fringe benefit.

If you provide fringe benefits but are not registered yet, you need to back date your registration to when you first provided a fringe benefit.

You may need to file returns for earlier periods and make any outstanding payments. You can register on myIR, or call us to find out more.

Before you start

You'll need:

the IRD number to be registered
your contact details
your bank account number
registration start date
FBT you provide.

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 fringe benefit tax at the same time as you register as an employer online or by paper form.

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