NZ Fringe Benefit Tax Calculator
Calculate New Zealand fringe benefit tax using the 63.93% single rate or 49.25% alternate rate, plus GST for the FBT return.
Regional Rule Context
New Zealand Rates and Rules
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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Result
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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.
Disclaimer: This calculator uses publicly available rules effective as of Apr 1, 2026 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 18, 2026.
Formula
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.
New Zealand FAQs
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.
Is it possible to embed the NZ Fringe Benefit Tax Calculator on another website?
Yes, embedding the NZ Fringe Benefit Tax Calculator is free. Hit the "Embed" button on this page, adjust the width, height, and theme, then grab the iframe code. It works on WordPress, Wix, Squarespace, Shopify, and plain HTML pages. No registration needed. Full instructions at calculory.com/services/embed-calculators.
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