Reference
NZ FBT Rates 2026/27
Last updated:
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63.93%
Single Rate
49.25%
Alternate Rate
$22,500
De Minimis (per employer/yr)
Fringe Benefit Tax (FBT) is paid by employers on non-cash benefits given to employees, such as a work vehicle available for private use, low-interest loans, or free goods and services. The rates are high because FBT is designed to tax benefits at roughly the employee's marginal rate. This is general information, not tax advice.
FBT Calculator FBT Quarterly Estimator FBT De Minimis CalculatorFBT Rate Options
| Method | Rate | When used |
|---|---|---|
| Single rate | 63.93% | Simplest; applied to all attributed and non-attributed benefits |
| Alternate rate (attribution) | 49.25% | For employees with under $160,000 gross pay and under $13,400 in attributed benefits; a final wash-up is done in the last quarter |
| Pooled non-attributed (major shareholder-employees) | 63.93% | Pooling option for benefits not attributed to an individual |
| Pooled non-attributed (other employees) | 49.25% | Pooling option for benefits not attributed to an individual |
Source: IRD - FBT rates. The single rate is simplest but most expensive; the attribution method usually costs less but takes more work.
De Minimis Exemption (Unclassified Benefits)
| Threshold | Amount |
|---|---|
| Per employee, per quarter | $300 |
| All employees, per employer, per year | $22,500 |
If the total taxable value of unclassified benefits (such as gifts, prizes and minor perks) stays under both thresholds, no FBT is payable on them. Go over either threshold and FBT applies to the whole amount, not just the excess.
Filing Frequency
| Frequency | Who |
|---|---|
| Quarterly | The default; returns due the 20th of the month after each quarter (the Q4 return and any annual wash-up is due 31 May) |
| Annual | Available to some employers (for example, where PAYE/ESCT is under a threshold or for close companies) |
| Income year | Available to close companies in some cases |
Cite this page
NZ FBT Rates 2026/27. Calculate.co.nz. https://www.calculate.co.nz/reference/nz-fbt-rates.php (retrieved 31 August 2026).
Figures are compiled from the official sources listed above and reviewed twice monthly.