NZTaxTools

Fringe Benefit Tax (FBT)

Tax employers pay on non-cash benefits provided to employees.

Fringe Benefit Tax (FBT) is a tax paid by employers on non-cash benefits they provide to employees, such as company cars, subsidised loans, or employer-paid private health insurance. FBT is the employer's liability — not the employee's — though it may indirectly affect what benefits employers offer.

Related terms