FBT Returns
Practical advice for understanding, planning and filing fringe benefit tax returns.
When FBT may apply
A fringe benefit is a non-cash benefit provided to an employee. Common examples include a motor vehicle available for private use, low-interest loans, subsidised goods or services, and some gift cards.
If you provide these benefits, you may need to register for and pay fringe benefit tax. Exemptions and special rules can apply, so each benefit needs to be checked on its facts.
Returns, calculations and records
When you register for FBT, you choose an available filing frequency. You then need to identify the taxable value of benefits, apply the relevant calculation method and rate, file the return and keep supporting records.
FBT rules changed in 2026 for some gift cards, reimbursements and motor vehicles. We check the current treatment when preparing a return rather than relying on last year’s approach.
How we can help
We can help identify benefits that need review, calculate taxable values, prepare FBT returns and explain the records you need to keep.
If you are considering a new employee benefit, checking the FBT position before you commit can prevent surprises later.
General information only, checked against official New Zealand guidance on 20 July 2026. Your obligations depend on your circumstances. Contact us for advice about your situation.
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