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Te rēhita mō te tāke painga tāpiri Registering for fringe benefit tax

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You need to register for fringe benefit tax (FBT) when you start giving a fringe benefit. You can do this when you first register as an employer in myIR, or later if you decide to start giving 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.

Business - general questions

Business - general queries
0800 377 774