Fringe Benefits Tax Calculator Australia
Giving staff a company car, paying private expenses or handing out perks? Work out the grossed-up taxable value and the FBT payable, with the car statutory method, an operating cost (logbook) mode, and general benefits all in one place.
- Taxable value$0
- Less employee contributions$0
- Net taxable value$0
- Gross-up factor (type 1, 2.0802)x 2.0802
- Grossed-up taxable value$0
Enter a value to see your estimate.
Salary packaging, exempt cars or a return to lodge? We'll set it up so it actually saves money.
Get an FBT quote →General information only, current for the 2025-26 FBT year. This estimate uses the 47% FBT rate and the standard gross-up factors, and ignores exemptions and concessions (for example eligible electric cars, the otherwise deductible rule, in-house and minor benefit exemptions, and not-for-profit caps). It is not personal tax advice. For a position you can lodge, talk to us.
A Few Things This Calculator Assumes
What is the gross-up and why is it there?
FBT is designed so a benefit costs the employer roughly the same as paying enough salary for the employee to buy it from after-tax income. To do that, the taxable value is grossed up to its pre-tax equivalent, then taxed at 47%. Type 1 (2.0802) applies where the employer can claim GST credits on the benefit; type 2 (1.8868) applies where it cannot. Car benefits worked out here use the type 1 factor.
Statutory method or operating cost (logbook)?
The statutory method takes a flat 20% of the car's base value, regardless of how far it is driven, which is simple and often used where private use is high. The operating cost method taxes only the private-use share of total running costs, so it usually wins when business use is high and you keep a valid logbook. You can choose whichever gives the lower result, and we model both here.
Do employee contributions help?
Yes. After-tax amounts the employee pays towards the benefit reduce the taxable value dollar for dollar before the gross-up, which directly lowers the FBT. This is the heart of an employee contribution method arrangement on a car, and it can take the FBT to nil if the contribution covers the statutory or private-use amount.
What about electric cars and exemptions?
Eligible zero and low emissions cars first held from July 2022 and under the luxury car tax fuel-efficient threshold can be FBT exempt, though the value still counts towards reportable fringe benefits. There are also minor benefit, in-house, work-related item and otherwise deductible concessions. This calculator does not apply those, so treat its number as the before-concessions position and ask us where one might apply.
FBT Eating Your Margin? Let's Fix the Setup
Book a 30-minute call and we'll review your cars and perks, model the cheaper method, and lodge a clean FBT return. Often the answer is a smarter arrangement, not a bigger bill.
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