Fringe benefit tax guide
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Fringe benefit tax guide
Form Number: IR409 / Form Code: IR409
About this guide
The April 2026 IR409 guide explains employer obligations for fringe benefit tax (FBT), including benefit types, valuations, calculation options and returns.
How to use this guide
Use the current guide with Inland Revenue’s myIR worksheets or the relevant paper calculation and return forms.
Related forms and guides
- FBT alternate rate calculation sheet (IR417)
- FBT quarterly return (IR420)
- FBT shareholder/employee income year return (IR421)
- FBT ordinary employee annual return (IR422)
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