澳洲 FBT 計算機

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. 輸入應稅價值。
2. 選擇類型。
3. 按計算。

誰繳納 FBT？

FBT 由雇主繳納，而非員工。它與所得稅相互獨立。

為什麼要 gross-up？

gross-up 還原雇主本應繳納的稅款，使該福利按薪資同等課稅。

什麼是 Type 1 與 Type 2？

Type 1 福利允許雇主扣抵 GST（gross-up 較高）；Type 2 不允許（gross-up 較低）。

本工具僅供參考，不構成財務建議。請諲詢合格的財務專業人士以獲取針對您具體情況的建議。