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Fringe benefits tax statistics

Last updated 25 May 2023

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 18: Fringe benefits tax, 2018–19 to 2020–21 FBT years

Employer's FBT status

2018–19

2019–20

2020–21

Employers
(no.)

FBT
($m)

Employers
(no.)

FBT
($m)

Employers
(no.)

FBT
($m)

Employers with an FBT liability: FBT payable

43,288

3,968

42,133

4,018

41,545

3,348

Employers with an FBT liability: FBT rebates

3,290

150

3,280

159

3,143

153

Employers with an FBT liability: Net FBT

43,288

3,818

42,133

3,859

41,545

3,195

Employers with no FBT liability

29,359

0

29,975

0

35,996

0

Total

72,647

3,818

72,108

3,859

77,541

3,195

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

Fringe benefits tax detailed tables

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 1:External Link Selected items, 2009–10 to 2020–21 FBT return years

Table 2:External Link Selected items, by broad industry and taxable status, 2020–21 FBT return year

Table 3:External Link Selected items by net FBT payable, 2020–21 FBT return year

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