Free FBT Public Transport Exemption Checker for New Zealanders
Since 1 April 2023, NZ employers can subsidise public transport travel between an employee's home and place of work without triggering FBT. Personal trips outside that purpose remain caught.
Your situation
Trip type
Benefit form
Purpose
FBT exempt
Yes
home to work travel exemption applies
A public transport subsidy used for the daily commute is exempt from FBT under the post-2023 rule.
Trip typeCommute
Benefit formSubsidy
PurposeWork-related
OutcomeExempt
About our FBT Public Transport 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.