FBT Calculator NZ
Fringe Benefit Tax — single-rate, short-form or full-attribution.
NZ$
FBT payable
$3,195.00
Rate 63.90% on $5,000.00
| Taxable value of benefit | $5,000.00 |
|---|---|
| FBT @ 63.90% | $3,195.00 |
| Total cost to employer (benefit + FBT) | $8,195.00 |
About this calculator
FBT (Fringe Benefit Tax) is paid by employers on non-cash benefits — vehicles, free or discounted goods, low-interest loans, accommodation, employer-paid insurance. The calculator supports the three quarterly methods: single-rate (63.93%), short-form alternate-rate (49.25%) and full-attribution (employee's personal tier).
- Single-rate is simplest but expensive — used when employees are mostly above $180k taxable.
- Short-form is the default 49.25% with a Q4 wash-up to actual tier.
- Full-attribution charges each benefit at the recipient's personal FBT tier — cheapest if your team is mostly under $130,723.
Frequently asked questions
How is the vehicle FBT taxable value calculated?
Cost-price method: 20% of GST-inclusive cost annually, pro-rated by days available for private use in the quarter. Tax Book Value method is an alternative.
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Calculator NZ provides general information only. For decisions with significant financial, medical or legal consequence please consult a qualified professional.