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.
Gather your information
- the IRD number to be registered
- your contact details
- your bank account number
- registration start date
- FBT you provide.
Log in to myIR
Fill in the registration form
Submit your registration
Check your information is correct and select 'Submit'.
You can register at the same time your 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.Employer registration IR334 PDF 87KB Download form Fringe benefit tax guide IR409 PDF 539KB Download form