Free FBT De Minimis Calculator for New Zealanders
Small unclassified benefits (gifts, prizes, vouchers) are exempt from FBT if they stay within $300 per employee per quarter and $22,500 in total across the employer for the prior four quarters.
Your benefits
$300
$
$20,000
$
De minimis status
Within threshold
benefits remain FBT-exempt
$300 per employee per quarter, $20,000 annual all-employee total.
Per-employee threshold ($300/qtr)Within
All-employee threshold ($22,500/yr)Within
OutcomeExempt
About our FBT De Minimis 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.