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NZ Fringe Benefit Tax Calculator

FBT calculations can be more complex for attributed benefits, shareholder-employees, pooled benefits, vehicles, loans, and quarter 4 alternate-rate calculations. This calculator covers the common taxable-value x rate method.

Contexto de la Regla Regional

JurisdiccionNew Zealand
MonedaNZ$ (NZD)
Vigente desde1 abr 2026
Version1.0
Ultima revision18 abr 2026
Proxima revision1 jul 2026
Fuente: Inland Revenue (IRD) fringe benefit tax ratesVer

New Zealand Tasas y Reglas

Calculates FBT using the single rate of 63.93% or alternate rate of 49.25%, plus GST for the FBT return using value x 3/23 after exempt or zero-rated benefits.

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Resultado

Ingresa los valores arriba y haz clic en Calcular para ver tu resultado.

Asistente IA

Preguntar sobre esta calculadora

Puedo ayudarte a entender la formula de nz fringe benefit tax calculator, interpretar tus resultados y responder preguntas de seguimiento.

Intenta preguntar

Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 18 abr 2026.

Formula

FBT=Benefits×Rate\text{FBT} = \text{Benefits} \times \text{Rate}

FBT is calculated on taxable fringe benefit value using the chosen FBT rate. GST for the FBT return is calculated separately on taxable benefits less exempt or zero-rated benefits using 3/23.

Preguntas Frecuentes

What is the NZ single FBT rate?

The single FBT rate is 63.93% and can be used in quarterly, income year, and annual returns.

What is the NZ alternate FBT rate?

The alternate rate is 49.25%. Quarterly filers can use it in quarters 1 to 3, but must complete an alternate-rate calculation in quarter 4.

Is GST included in an FBT return?

Yes. GST is calculated in the FBT return on taxable fringe benefits less exempt or zero-rated benefits, using value x 3/23.

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