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Ngā pāpātanga huamoni i āta tākina Prescribed interest rates for fringe benefit tax (FBT)

Fringe benefit tax
Fringe benefit tax
  • Types of fringe benefits
    • Employer provided low interest loans
      • Prescribed interest rates
      • Work out the taxable value of a low interest loan

These are the prescribed interest rates that are used to determine the fringe benefit value of low-interest loans provided to employees.

Quarter Rate (%)
From 1 April 2023 7.89
1 January 2023 to 31 March 2023 6.71
1 July 2022 to 31 December 2022 4.78
1 July 2020 to 30 June 2022 4.50
1 October 2019 to 30 June 2020 5.26
1 January 2016 to 30 September 2019 5.77
1 October 2015 to 31 December 2015 5.99
1 July 2015 to 30 September 2015 6.22
1 October 2014 to 30 June 2015 6.70
1 July 2014 to 30 September 2014 6.13
1 January 2013 to 30 June 2014 5.90
1 April 2011 to 31 December 2012 5.90
1 October 2010 to 31 March 2011 6.24
1 October 2009 to 30 September 2010 6.00
1 July 2009 to 30 September 2009 6.41
1 January 2009 to 30 June 2009 8.05
1 October to 31 December 2008 10.90
1 October to 30 September 2008 10.37
1 July to 30 September 2007 9.79
1 January to 30 June 2007 9.55
1 April to 31 December 2006 9.55
1 July to 31 March 2006 9.01
1 April to 30 June 2005 8.76
1 January to 31 March 2005 8.52
1 October to 31 December 2004 8.02
1 July to 30 September 2004 7.50
1 April to 30 June 2004 7.30
1 October to 31 March 2004 7.08
1 July to 30 September 2003 7.33
1 April to 30 June 2003 7.74
1 October to 31 March 2003 7.83
1 July to 30 September 2002 7.50
1 January to 30 June 2002 6.70
1 October to 31 December 2001 7.19
1 July to 30 September 2001 7.69
1 April to 30 June 2001 7.95
1 January to 31 March 2001 8.50
1 July to 31 December 2000 8.10
1 April to 30 June 2000 7.59
1 January to 31 March 2000 6.50
1 January to 31 December 1999 6.50
1 October to 31 December 1998 6.94
1 July to 30 September 1998 10.13
1 April to 30 June 1998 10.50
1 January to 31 March 1998 9.94
1 April to 31 December 1997 9.65
1 January to 31 March 1997 10.00
1 October to 31 December 1996 11.10
1 July to 30 September 1996 10.60
1 January to 30 June 1996 10.40
1 July to 31 December 1995 10.60
1 April to 30 June 1995 11.00
1 January to 31 March 1995 9.20
1 October to 31 December 1994 8.40
1 July to 30 September 1994 7.90
1 January to 30 June 1994 7.70
1 October to 31 December 1993 7.80
1 July to 30 September 1993 8.50
1 January to 30 June 1993 9.00

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