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Fringe benefit tax Tāke mō ngā huanga ki ngā kaimahi

Types of fringe benefits

Find out about the different rules and exemptions for the four main types of fringe benefits and learn how to work out and record their taxable value.

Taxable value is the actual cost of the fringe benefit. The way you work out the actual cost, or taxable value, depends on the type of benefit and who you provide it to. For example, the way you work out the taxable value of a motor vehicle is different from the way you work out the taxable value of a low interest loan. You need to know the taxable value in order to calculate FBT.