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
- 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'.