Fringe Benefits Tax (FBT) Calculator

Calculate FBT payable on employee benefits: car, parking, entertainment and more. Uses 2026-27 gross-up factors. The current FBT year runs 1 April 2026 to 31 March 2027.

Sources: ATO, FBT rates and thresholds, accessed Oct 2026; ATO, Resident income tax rates, accessed Oct 2026; ATO, Luxury car tax thresholds, accessed Oct 2026; ATO, Electric cars exemption, accessed Oct 2026.

2026-27 FBT year: benchmark interest rate 8.27%; car parking threshold $11.48 per day; record-keeping exemption threshold $10,962. The statutory car fraction is 20%. Salary comparisons use 2026-27 resident income tax rates, excluding Medicare and tax offsets.

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 ($11.48/day for 2026-27) within 1km of the workplace. Choose the gross-up type using your GST credit entitlement.

$

Entertainment valuation depends on the method used. Enter the taxable value after any exemption or valuation adjustment, then select your GST credit entitlement. The reportable amount assumes salary-packaged entertainment.

$
$

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 2026 to 31 March 2027  ·  FBT rate: 47%
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 and concessions

Benefits that are exempt from FBT or taxed at a concessional rate.

Electric Vehicles
Eligible electric cars can be exempt. New plug-in hybrid arrangements generally stopped qualifying from 1 April 2025. Check the ATO eligibility conditions.
Minor Benefits (<$300)
Benefits with a notional taxable value under $300 may be exempt if the ATO minor-benefit conditions are met. The value limit alone is not sufficient.
Work-Related Items
Eligible items must be mainly for work. The usual limit is one item with the same function per employee per FBT year. Replacements and small-business portable electronic devices have exceptions.
Health & Safety
Flu shots, health assessments, ergonomic equipment provided for work safety purposes.
Public Transport
Check the ATO conditions for transport benefits. This calculator does not determine eligibility for transport exemptions.
Work-Related Education
Training and education expenses that relate to current employment duties.
PBI / NFP Concessions
Eligible public benevolent institutions: $30,000 grossed-up cap. Eligible public and not-for-profit hospitals and public ambulance services: $17,000 cap. These employer concessions are not applied by this calculator.
Living-Away Accommodation
Accommodation and reasonable food costs may reduce taxable value for the first 12 months at a work location if the employee maintains an Australian home. Separate rules apply to eligible FIFO and DIDO workers.

Sources: ATO, Minor benefits exemption, accessed Oct 2026; ATO, Reportable fringe benefits, accessed Oct 2026; ATO, Living-away-from-home allowance, accessed Oct 2026.

Sources: ATO, Work-related items exempt from FBT, accessed Oct 2026.

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

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