澳洲 FBT 计算器

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.

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.

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.

1. 输入应税价值。
2. 选择类型。
3. 按计算。

谁缴纳 FBT？

FBT 由雇主缴纳，而非员工。它与所得税相互独立。

为什么要 gross-up？

gross-up 还原雇主本应缴纳的税款，使该福利按工资同等课税。

什么是 Type 1 与 Type 2？

Type 1 福利允许雇主抵扣 GST（gross-up 较高）；Type 2 不允许（gross-up 较低）。

本工具仅供参考，不构成财务建议。请咨询合格的财务专业人士以获取针对您具体情况的建议。