Free FBT Shareholder Loan Calculator for New Zealanders
When a NZ company lends to a shareholder-employee at less than the IRD prescribed rate, the shortfall is a fringe benefit. The taxable value is loan principal multiplied by the rate gap.
Your loan
$100,000
$
0.00%
%
8.41%
%
FBT payable
$5,377
per year (single rate)
A $100,000 loan at 0.00% against a prescribed 8.41% creates an annual fringe benefit.
Rate shortfall8.41%
Annual benefit value$8,410
FBT @ 63.93%$5,377
About our FBT Shareholder Loan 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.