Fringe benefit tax
Fringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer.
Introduction to Fringe Benefit Tax
John Shewan from PwC
An introduction to fringe benefit tax
Are you an employer providing fringe benefits or ‘perks’ to your employees? As a general rule, you need to pay tax on the value of those benefits. Here is an overview of fringe benefit tax - what it is, employer obligations, benefits and a glossary of terms.
Calculating fringe benefit tax
Find out more about the three methods for calculating fringe benefit tax and the rates from the Inland Revenue.
Filing fringe benefit tax returns
Inland Revenue explains how to file fringe benefit tax returns for employers and businesses.
Common questions about fringe benefit tax
Inland Revenue answers commonly asked questions about fringe benefit tax.
Download fringe benefit tax guides and forms
Download fringe benefit tax forms and return forms for employers and companies from the Inland Revenue website.
