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Fringe benefit tax Tāke mō ngā huanga ki ngā kaimahi

Filing your fringe benefit tax return

Find out about completing and filing your fringe benefit tax (FBT) returns and making FBT payments.

What's on this page

FBT returns and calculation sheets

There are three types of FBT return forms you can file:

You're required to file quarterly returns unless you are eligible for, and actively choose, a different filing frequency.

Use our Tax due date calculator to create a list of your FBT due dates

Find a fringe benefit tax calculation worksheet if you're a paper filer

If you file online we're changing the way you file your FBT returns

You must be registered for myIR from:

  • 1 July 2018 to file the IR421
  • 1 August 2018 to file the IR422
  • 1 September 2018 to file the IR420

You can file returns for the 2015 tax year onwards in myIR. For earlier years you'll need to file paper returns.

All FBT returns in myIR will include the worksheets to do all the calculations for you.

Completing your FBT return

How you complete your FBT return depends on your filing frequency and FBT rates

You can find instructions and examples in our Fringe benefit tax guide (IR409).

The guide includes special instructions for employers who are:

  • registered for GST
  • completing a final return.

Filing your FBT return

You can file your FBT return online in myIR or send us a paper return.

If you file online:

  • your personal details are already complete and other information is tailored to your situation so you only complete sections relevant to you
  • the system will do most of the calculations for you, making it easier and more accurate
  • you get a confirmation receipt as soon as we receive your return
  • you can amend the return after you've sent to us.

Making a FBT payment or get a refund

FBT payments

You need to make FBT payments when you file your FBT return. You can make payments to us by:

  • internet banking
  • credit or debit card online, or
  • direct debit.

FBT refunds

If we have your bank account details, your FBT refund will be direct credited to your account.

Correcting an error in your FBT return

If you realise you've made a mistake in a FBT return you've filed, you can correct it when:

  • you've sent us a return with one or more errors, and
  • the difference in the total FBT to pay is $1,000 or less.

If you file your FBT return in myIR

You can correct the error in myIR

If you file your FBT return by paper

You can correct the error in your next FBT return. You can also correct an error in your next return, as long as the purpose isn't to delay payment of tax, if the difference in the total FBT payment is equal to or less than both:

  • $10,000 of your annual gross income (ie turnover), and
  • 2% of your annual gross income (ie turnover).

You'll need to request an amendment to your FBT return to correct the error when:

  • the difference in the total FBT to pay is more than the limits above
  • we advised you couldn't deduct the expense in the earlier period, or
  • we’re investigating the return.

Send us the following details using secure mail in myIR:

  • return period the error occurred in
  • FBT amount involved and what the correct figures should be, and
  • type of error and why the change is needed.