Tools FBT Calculator

Fringe Benefits Tax (FBT) Calculator

Calculate FBT payable on employee benefits — car, parking, entertainment and more. Uses 2025–26 gross-up factors. FBT year runs 1 April – 31 March.

Benefit Type
$
$
Employer can claim GST credits (Type 1)
$

Car parking FBT applies when a commercial parking station charges more than the car parking threshold ($10.40/day for 2025-26) within 1km of the workplace. Parking is Type 2 (no GST credits).

$

Entertainment benefits (meals, drinks, recreation) are generally Type 2 (no GST credits). Minor benefits under $300 per occasion may be exempt. 50% entertainment deductibility rules also apply.

$
$

Reasonable accommodation costs are exempt when employee maintains a home elsewhere. Food component taxable above statutory food amounts. Max 12 month exemption.

$
Employer can claim GST credits (Type 1)
Employee Salary
$100,000

Used to calculate the income tax you would pay if this was received as salary instead of a fringe benefit.

📅 FBT year: 1 April to 31 March  ·  FBT rate: 47%  ·  Lodgement due: 21 May
FBT Payable (Employer)
$0
Enter benefit details to calculate
Type 1  ·  Gross-up: 2.0802
Taxable Value
$0
Before grossing up
Grossed-Up Value
$0
Taxable value x gross-up factor
Reportable Amount
$0
On employee payment summary
Adj. Taxable Income
$0
Affects HELP, surcharges, childcare
Gross-Up Visualisation
Taxable value (pre gross-up) $0
Grossed-up value $0
FBT payable (47%) $0
Benefit vs Salary Comparison
As Salary
$0
Extra income tax you would pay
at your marginal rate
As FBT Benefit
$0
FBT cost (employer pays)
employee pays nothing
Enter your benefit details to see the tax comparison.
Car FBT Quick Reference (Full Year, No Employee Contribution)
Car Value Taxable Value FBT Type 1 FBT Type 2
FBT Exemptions & Concessions
⚡
Electric Vehicles
Zero FBT for eligible EVs first held after 1 Jul 2022, valued below LCT threshold ($91,387 for 2025-26).
🎁
Minor Benefits (<$300)
One-off infrequent benefits valued under $300 per occasion are generally FBT-exempt.
💼
Work-Related Items
Laptops, phones, tools of trade — one item per type per FBT year used primarily for work.
🏥
Health & Safety
Flu shots, health assessments, ergonomic equipment provided for work safety purposes.
🚌
Public Transport
Employer-provided public transport passes for work travel (from 1 July 2024, conditions apply).
🎓
Work-Related Education
Training and education expenses that relate to current employment duties.
🏦
PBI / NFP Concessions
Public benevolent institutions: up to $30,000 grossed-up FBT-free. Hospitals: $17,000.
🏡
Living-Away Accommodation
Reasonable accommodation exempt when employee maintains a home elsewhere (max 12 months).

⚠️ This calculator provides estimates for educational purposes only. Consult a registered tax agent for FBT lodgement advice. ATO guidance: ato.gov.au/fbt