Breakdown of calculations
Taxable benefit value$8,000
Grossed-up taxable value$15,094
FBT rate$47
FBT payable$7,094
Employers and accountants
Fringe Benefits Tax Calculator
Estimate Australian fringe benefits tax using taxable value, gross-up type and FBT rate assumptions.
Plain-English explanation
Estimate FBT payable by grossing up the taxable value of benefits and applying the FBT rate.
Assumptions are adjustable where practical. The calculator does not determine eligibility, residency, grouping, exemptions, anti-avoidance rules or every offset.
Tax payable
$7,094
Effective tax rateEffective tax rate is the estimated tax payable divided by the taxable base for this calculator. It shows the average rate across the amount being taxed, not the rate on your next dollar. Refunds and credits are shown as 0%.
47.0%
Marginal tax rate
30.0%
Tax savings / credits
$0
Supporting assumptions
- Type 2 gross-up selected
- Benefit taxable value supplied by user
Formula used
FBT payable = taxable value x gross-up factor x FBT rate.
Worked example
A type 2 fringe benefit with $8,000 taxable value is grossed up and multiplied by the FBT rate to estimate FBT payable.
ATO and revenue guidance
FAQs
What is the difference between type 1 and type 2 gross-up?
Type 1 generally applies where GST credits are available. Type 2 generally applies where GST credits are not available.
Does this calculate car statutory formula FBT?
No. It estimates FBT from a taxable value input rather than calculating every benefit type from source data.
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