Fringe benefits tax statistics

Fringe benefits tax (FBT) data is taken from the FBT return form, and is based on FBT year reporting.

Fringe benefits tax summary table

Table 17: Fringe benefits tax, 2019–20 to 2021–22 FBT years

Employer's FBT status	Employers no. 2019–20	FBT $m 2019–20	Employers no. 2020–21	FBT $m 2020–21	Employers no. 2021–22	FBT $m 2021–22
Employers with an FBT liability: FBT payable	42,133	4,018	41,545	3,348	41,901	3,615
Employers with an FBT liability: FBT rebates	3,280	159	3,143	153	3,130	155
Employers with an FBT liability: Net FBT	42,133	3,859	41,545	3,195	41,901	3,460
Employers with no FBT liability	29,975	0	35,996	0	40,670	0
Total	72,108	3,859	77,541	3,195	82,572	3,460

Download data from the 2009–10 FBT year onward at Snapshot table 4External Link.

Fringe benefits tax detailed tables

To find specific labels in a detailed table, see the indexExternal Link.

Table indexExternal Link: Detailed tables index

The table index lists the different items shown in the detailed tables and specifies in which table they appear.

Table 1External Link: Selected items, 2009–10 to 2021–22 FBT return years

Table 2External Link: Selected items, by broad industry and taxable status, 2021–22 FBT return year

Table 3External Link: Selected items by net FBT payable, 2021–22 FBT return year