Accounting, Tax, Accountant, Business Specialists, Clearwater Accountants, Auckland, New Zealand

FBT Calculator

Estimate the fringe benefit tax (FBT) on a company vehicle an employee can use privately, plus any other benefits you give them. Enter the details, then click Calculate.

Company vehicle

Value the vehicle using

Vehicle value ($)

The value above

Return period

Private use days

Days the vehicle was available for private use, up to 90 a quarter or 365 a year. Leave out exempt days, such as days a work-related vehicle wasn't available for private use or the vehicle was off the road.

Employee contributions ($)

Other benefits

Other benefits for this employee ($, incl GST)

Goods, services, vouchers and gift cards (unclassified benefits), less anything the employee paid.

Other benefits for all staff are under $22,500 for the last 4 quarters

FBT rate

Rate option

The single rate works for every employee. The 49.25% alternate rate can be used in quarters 1 to 3 when the employee's pay plus benefits will be under $180,000. The full alternate rate is for year-end returns.

My business is GST registered

Vehicle benefit-

Less employee contributions-

Other benefits (taxable)-

Taxable value of benefits-

FBT payable-

GST on benefits (3/23)-

Total to pay-

Rates used (2026-27 tax year)

Cost price, per quarter (incl / excl GST)	5% / 5.75%
Cost price, per year	20% / 23%
Tax book value, per quarter	9% / 10.35%
Tax book value, per year	36% / 41.40%
Tax book value with Investment Boost, per quarter	10.35% / 11.90%
Tax book value with Investment Boost, per year	41.40% / 47.61%
Minimum tax book value (no Investment Boost / Investment Boost)	$8,333 / $7,317
FBT single rate	63.93%
FBT alternate rate	49.25%
Other benefits: no FBT if under, per employee	$300 a quarter / $1,200 a year
GST on fringe benefits	3/23 of the value

This is an estimate only, for the 2026-27 tax year (1 April 2026 to 31 March 2027). It covers the private use of one vehicle and simple other benefits. It doesn't cover low-interest loans, pooled vehicles or GST-exempt benefits. For advice on your own situation, contact us.

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FBT Calculator