Before you start
You'll need:
- number of private use days
- recipient contributions, if any.
To keep track of the FBT on multiple vehicles, you can also add details such as the employee’s name, and make, model and registration of the vehicle.
Tax book value or original cost of the vehicle
You can calculate the value of motor vehicles for FBT based on either the vehicle’s tax value or its cost price.
Clean car discount scheme and state sector decarbonisation fund
If you receive the clean car rebate or pay a fee for a high emission vehicle it may affect the cost price of the vehicle for FBT.
The state sector decarbonisation fund does not change the cost price of the vehicle.
Enter the details into our calculator
Use this calculator to work out FBT on all benefits provided when you file quarterly FBT returns.
Go to this toolSelect the rate and add GST-exempt or zero-rated fringe benefits
Select either the standard rate or alternate rate.
Add any GST-exempt or zero-rated fringe benefits.
Copy the results into your FBT return
Use this calculator to work out FBT on all benefits provided when you file annual FBT returns.
Go to this toolUse this calculator to work out FBT on all benefits provided when you file income year FBT returns.
Go to this toolMoving between Inland Revenue sites
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