Free FBT Entertainment Decision Tool for New Zealanders
The interaction between entertainment limits and FBT trips up many NZ employers. If entertainment is 50% deductible and is also enjoyed personally by an employee, FBT can apply on top of the disallowed portion.
Your situation
Off-premises
Open to public
Personal benefit to employee
Deductibility
FBT applies
No
caught by entertainment regime instead
Off-premises entertainment that is 50% deductible is generally caught by the entertainment limitation, not FBT.
LocationOff-premises
Open to publicNo
Personal benefitYes
TreatmentEntertainment, not FBT
About our FBT Entertainment 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.