Australia FBT Calculator
Calculate the Fringe Benefits Tax an employer owes on a non-cash benefit by grossing up its taxable value and applying the 47% FBT rate.
What is this tool?
Fringe Benefits Tax is paid by employers on non-cash benefits provided to employees (cars, entertainment, loans, etc.). The taxable value of each benefit is grossed up to include the tax the employer would have paid, then FBT is charged at 47% of that grossed-up amount.How it works
Enter the taxable value of the benefit and choose the benefit type. The tool grosses it up and applies the FBT rate.How FBT is worked out
FBT = grossed-up taxable value × 47%. For Type 1 benefits the gross-up factor is 2.0802 (employer can claim the GST credit); for Type 2 it is 1.8868. The gross-up restores the tax the employer would otherwise have paid.
| Benefit type | Gross-up factor | FBT on a $10,000 benefit |
|---|---|---|
| Type 1 | 2.0802 | $9,776.94 |
| Type 2 | 1.8868 | $8,867.96 |
Worked example
A $10,000 Type 1 benefit grosses up to $20,802.0, and FBT of $9,776.94 is due at 47%. Some benefits are exempt or capped, so an employer totals all benefits for the year.
Electric vehicle exemption: changes from 1 April 2027
The FBT exemption for eligible electric cars is being phased down in three stages. It continues in full until 31 March 2027. From 1 April 2027 to 31 March 2029 the full exemption applies only to eligible EVs costing $75,000 or less; EVs above $75,000 but below the fuel-efficient luxury car tax threshold receive a 25% discount on the FBT otherwise payable, and EVs at or above that threshold receive no concession at all. From 1 April 2029 every eligible EV below the threshold receives the 25% discount and the full exemption ends. Existing leases are not affected, and plug-in hybrids have generally not qualified since 1 April 2025.
How to use
- Enter taxable value.
- Choose benefit type.
- Press Calculate for the FBT.
Frequently Asked Questions
Who pays FBT?
Employers pay FBT, not employees. It is separate from income tax.
Why gross up?
Grossing up restores the tax an employer would have paid, so the benefit is taxed like salary.
What are Type 1 and Type 2?
Type 1 benefits let the employer claim a GST credit (higher gross-up). Type 2 do not (lower gross-up).
This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.
Tips & Advice
This is the FBT on a single benefit. An employer totals all benefits for the year; some benefits are exempt or capped (e.g. minor benefits, certain cars).Related Tools
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Sources & References
Last reviewed: September 2026.
- Australian Taxation Office – Fringe benefits tax.
- Australian Taxation Office – Exempt cars.
Limitations
Applies the 47% FBT rate and the Type 1 gross-up factor, which assumes the employer is entitled to a GST credit; where it is not, the lower Type 2 factor applies and the FBT liability is smaller. It does not model the operating cost, statutory formula or logbook methods for car benefits, the otherwise deductible rule, employee contributions, the FBT rebate for rebatable employers, or the separate caps for otherwise deductible benefits. FBT is assessed on the employer for the year ending 31 March.