FBT Calculator Australia 2025-26 — Free Fringe Benefits Tax Tool

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FBT Calculator Australia 2025-26 — Free Fringe Benefits Tax Tool

If you're an Australian employer providing cars, phones, meals, or other benefits to employees, you need to calculate your Fringe Benefits Tax (FBT) liability before the 21 May lodgment deadline.

Try the FBT Calculator →

What It Calculates

Enter the total taxable value of fringe benefits, select Type 1 or Type 2, and choose the FBT year:

Grossed-up value — the amount the ATO considers when calculating FBT
FBT payable — at the 47% FBT rate
Per-employee breakdown — useful for capping exempt benefits
Reportable fringe benefits — amounts that appear on payment summaries

Type 1 vs Type 2: Which Applies?

Type 1 benefits are those where the employer can claim GST credits (e.g., a car provided to an employee). The gross-up rate is 2.0802.

Type 2 benefits have no GST credits available (e.g., entertainment, residential rent). The gross-up rate is 1.8868.

Getting this wrong means overpaying or underpaying FBT — the calculator handles the gross-up automatically.

FBT Exemptions Worth Knowing

Charities and public benevolent institutions can be exempt from FBT up to $30,000 per employee. Certain not-for-profits get a 47% rebate. The calculator includes these options — select "Exempt" or "Rebatable" to see the impact.