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FBT alternate rate calculation sheet

Income year return

Use this calculator if you're an employer completing a FBT income year return.

To use this calculator you'll need:

  • your IRD number
  • details of your employee/shareholders' salary
  • the value of the fringe benefits you have provided to your employees/shareholders.

Once you've finished use the results to complete your IR421.


You can download this worksheet as a PDF if you don't have a myIR account.

IR418 FBT alternate rate calculation worksheet - income year return

This may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.