Free FBT Attribution Calculator for New Zealanders
Under the multi-rate method, FBT on attributed benefits is charged at a rate that matches the employee's marginal income tax bracket. Higher earners attract a higher FBT rate.
Your inputs
$5,000
$
$80,000
$
FBT payable
$2,463
at 49.25%
Salary $80,000 falls in the 33% bracket, FBT rate 49.25%.
Benefit value$5,000
Employee tax bracket33%
Applicable FBT rate49.25%
FBT payable$2,463
About our FBT Attribution Calculator
Disclaimer: This calculator is for information only and does not constitute financial advice. Real-world figures may differ due to fees, rounding, rate changes, and policy specifics. Always confirm figures with the relevant provider before signing anything.