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Family Tax Benefit Calculator

FTB Part A is paid per child and reduced by family income above $69,131; Part B helps single-income and single-parent families and is income-tested on the lower earner.

Updated 2026-10-03 · ATO and official government rates

Family Tax Benefit per year$4,498Part A $3,365 · Part B $1,132 · rates from 2026-07-01
Part A per fortnight (approx.)$129.44
Part B per fortnight (approx.)$43.54

Estimate only. Services Australia assesses your actual entitlement; maintenance income, rent assistance and the energy supplement are not included.

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Related

Family tax benefit calculator: worked examples

These estimates use the same engine as the calculator and the rates payable from 1 July 2026. They include the end-of-year supplements, so they are full-year totals before any balancing adjustment.

FamilyPart APart BTotal a year
Couple, $95,000 + $25,000, two children under 13 (youngest 3)$3,942$2,132$6,074
Couple, one income of $110,000, children aged 4, 9 and 14$12,095$5,701$17,796
Single parent, $55,000, one child aged 8$7,110$4,125$11,235
Couple, $150,000 + $40,000, two children under 13 (youngest 6)$0$0$0

Family tax benefit Part A and Part B rates

FTB Part A is paid for each child and FTB Part B is paid once per family. The maximum Part A rate is $235.48 a fortnight for a child under 13 and $306.46 for a child aged 13 to 19. The base rate is $75.60. Part B is up to $200.34 a fortnight if the youngest child is under 5, and $139.86 from age 5. That is about $6,139 a year per child under 13 before supplements.

Rate or limitFrom 1 July 2026From 1 July 2025
Part A maximum, child under 13 (fortnight)$235.48$227.36
Part A maximum, child 13–19 (fortnight)$306.46$295.82
Part A base rate (fortnight)$75.60$72.94
Part A supplement (per child, a year)$970.90$938.05
Part A lower income free area$69,131$66,722
Part A higher income free area$123,078$118,771
Part B maximum, youngest under 5 (fortnight)$200.34$193.34
Part B maximum, youngest 5–18 (fortnight)$139.86$134.96
Part B supplement (per family, a year)$478.15$459.90
Part B primary earner income limit$124,327$120,007
Part B secondary earner income free area$7,154$6,935

Family tax benefit thresholds and the income test

The FTB income test uses adjusted taxable income (ATI), not salary. Services Australia counts taxable income, foreign income, net investment losses (including negative gearing), reportable fringe benefits, reportable super contributions and some tax-free pensions. Child support you pay is deducted. According to the DSS Family Assistance Guide, reportable super contributions cover both salary-sacrificed super and personal contributions you claim as a tax deduction, so neither reduces your FTB income.

Part A falls by 20c for each dollar of family ATI above $69,131 until it reaches the base rate, then by 30c above $123,078. Part B is tested differently. It stops if the higher earner's ATI is over $124,327, and for couples it falls by 20c for each dollar the lower earner earns above $7,154.

The $80,000 supplement limit is a cliff, not a taper. A couple with two children under 13 and family ATI of $80,000 gets $1,942 more for the year than the same family on $80,001. Extra super will not get you under the limit, because salary-sacrificed and deductible personal contributions are both added back. A rental loss or other investment loss is added back too.

Reconciliation: how FTB balancing works

Services Australia pays FTB fortnightly using your income estimate, then balances it after 30 June against your actual income. Once you and your partner lodge, the ATO passes your incomes on. If you do not need to lodge, you must tell Services Australia and confirm your income through your Centrelink online account, the Express Plus Centrelink app or the myGov app.

  • You have 12 months from the end of the financial year to confirm your income or to claim FTB as a lump sum instead of fortnightly.
  • The Part A and Part B supplements are only paid after balancing, so a late return delays them.
  • If your estimate was too low you can end up with a debt. If it was too high you may get a top-up. Update your estimate as soon as your income changes.
  • If you separated during the year, your ex-partner’s estimate is used until they lodge, with rules to protect you if their actual income is higher.
  • Child Care Subsidy is balanced separately, and you must confirm income for it even if FTB does not need it.

Who can get FTB

To get FTB you must care for the child at least 35% of the time, meet the residence rules and pass the income test. According to Services Australia, Part A is for children aged up to 15, or 16 to 19 if they meet the study requirements. Payments can be reduced for each child who does not meet the immunisation requirements, or the Healthy Start for School requirements where they apply. Newly arrived residents generally have to wait one year, with some exemptions.

Part B is for couples with one main income and a child under 13, and for single parents or grandparent carers with a child under 18. Neither partner can get Part B on days Parental Leave Pay is paid. Getting more than the base rate of Part A can also unlock Rent Assistance, and the maximum rate comes with a Health Care Card.

Frequently asked questions

What is the FTB Part A income limit?

The maximum rate starts reducing at $69,131 family income (20c per dollar), and the base rate reduces above $123,078 (30c per dollar). The higher limit is the same whatever the number of children.

What income is too high for family tax benefit?

Part B stops when the higher earner's adjusted taxable income passes $124,327. Part A has no single cut-off: it tapers to nil above $123,078, and the point where it reaches nil rises with the number and ages of your children.

How much is family tax benefit per child?

Up to $235.48 a fortnight for a child under 13 and $306.46 for a child aged 13–19, plus up to $970.90 a year in supplement if family ATI is $80,000 or less.

When is the FTB supplement paid?

After the financial year is balanced, which needs you (and your partner) to lodge tax returns or confirm income. You have 12 months from 30 June to confirm your income, so lodge on time.

Does salary sacrifice reduce family tax benefit income?

No. Salary-sacrificed super counts as a reportable super contribution and salary-packaged benefits as reportable fringe benefits, and both are added back into adjusted taxable income.

Can I get FTB if my child is 17?

Part A, yes, if they are in full-time secondary study or otherwise meet the study requirements. Part B for a 17-year-old is only for single parents and grandparent carers.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.

  1. ATO: Tax rates – Australian resident (Resident tax rates 2026–27 and 2025–26)
  2. ATO: Tax rates – foreign resident (Foreign resident tax rates 2025–26)
  3. ATO: Tax rates – working holiday makers (Working holiday maker tax rates 2025–26)
  4. ATO: Medicare levy reduction for low-income earners (Table: Medicare levy thresholds for a single individual, 2025–26)
  5. ATO: Medicare levy reduction – family income (family taxable income thresholds 2025–26, +$4,338 per dependent child)
  6. ATO: Medicare levy surcharge income, thresholds and rates (MLS income thresholds and rates for 2026–27 and 2025–26)
  7. ATO: Low income tax offset ($700 max; −5c per $1 over $37,500; −1.5c per $1 over $45,000; nil from $66,667)
  8. ATO: Seniors and pensioners tax offset (SAPTO rates and rebate income thresholds for 2025–26; 12.5c per $1 reduction)
  9. ATO: Study and training loan repayment thresholds and rates (Table 1: 2026–27, Table 2: 2025–26)
  10. ATO: Schedule 1 (NAT 1004) – Using a formula (x = whole dollars + 99c; round to nearest dollar, 50c up)
  11. ATO: Personal income tax – new tax cuts for every Australian taxpayer (2026–27 SAPTO thresholds)
  12. ATO: Schedule 15 – Tax table for working holiday makers (Table A: rates for 2026–27, payments from 1 July 2026)
  13. ATO: Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004), payments from 1 July 2026 – weekly coefficients
  14. ATO: Schedule 1 (NAT 1004) – Withholding amounts sample data, weekly (from 1 July 2026)
  15. ATO: Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), payments from 1 July 2026
  16. ATO: Key super rates and thresholds – Contributions caps (Table 1.1 concessional, Table 4 non-concessional)
  17. ATO: Understanding concessional and non-concessional contributions (concessional contributions taxed in the fund at 15%)
  18. ATO: Key super rates and thresholds – Division 293 tax (Table 7: $250,000 threshold, 15% rate)
  19. ATO: Key super rates and thresholds – Super guarantee (Table 21 SG %, Tables 23–24 maximum contribution base)
  20. ATO: Key super rates and thresholds – Government contributions (Table 25 co-contribution thresholds; LISTO)
  21. ATO: Low income super tax offset (15% of concessional contributions, max $500, income $37,000 or less)
  22. ATO: Key super rates and thresholds – Transfer balance cap (Table 26)
  23. ATO: Key super rates and thresholds – Payments from super (Table 12 preservation age)
  24. ATO: Key super rates and thresholds – Employment termination payments (Table 17 ETP cap, Table 20 genuine redundancy limits)
  25. ATO: How ETP components are taxed (17%/32% incl. Medicare; $180,000 whole-of-income cap; 45% + 2% above cap)
  26. ATO: How GST works (10% rate)
  27. ATO: Registering for GST ($75,000 / $150,000 non-profit; taxi or limousine travel incl. ride-sourcing regardless of turnover)
  28. ATO: CGT discount (50% individuals and trusts, 33.33% complying super funds, 12-month ownership)
  29. ATO: Tax reform – Reforming negative gearing and capital gains tax (applies from 1 July 2027)
  30. ATO: Changes to company tax rates (25% base rate entity, $50m aggregated turnover, 2021–22 and future years)
  31. ATO: Company tax rates 2025–26
  32. ATO: Instant asset write-off for eligible businesses (Table 1: $20,000, turnover under $10 million)
  33. ATO Small business newsroom: $20,000 instant asset write-off here to stay (permanent from 1 July 2026)
  34. ATO: Small business income tax offset (16%, max $1,000, turnover under $5 million, 2021–22 onwards)
  35. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2025 – $948.00/week, $24.95/hour, casual $31.19)
  36. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2026 – $1,004.90/week, $26.44/hour, casual $33.05)
  37. Fair Work Commission: Annual Wage Review 2026 ([2026] FWCFB 3500, announced 2 June 2026)
  38. DSS Family Assistance Guide 3.1.1.20: Current FTB rates & income test amounts
  39. DSS Family Assistance Guide 3.6.1: FTB Part A historical rates (Tables 1–3)
  40. DSS Family Assistance Guide 3.6.3: FTB Part B historical rates
  41. DSS Family Assistance Guide 3.1.4.40: Income test – FTB Part A Method 1
  42. DSS Family Assistance Guide 3.1.8.20: Method 2 – FTB Part A income test (worked example)
  43. DSS Family Assistance Guide 3.1.9.10: Calculating FTB Part B
  44. DSS Family Assistance Guide 3.1.9.20: Income test – FTB Part B
  45. Services Australia: Family Tax Benefit Part A payment rates
  46. Services Australia: Family Tax Benefit Part B payment rates
  47. Services Australia: Income test for Family Tax Benefit Part A (income limits by family)
  48. Services Australia: Income test for Family Tax Benefit Part B
  49. Services Australia: Balancing Family Tax Benefit
  50. Services Australia: Family Tax Benefit Part A eligibility
  51. Services Australia: Family Tax Benefit Part B eligibility
  52. Services Australia: What adjusted taxable income is (Family Tax Benefit)
  53. DSS Family Assistance Guide 1.1.R.35: Reportable superannuation contribution (salary sacrifice and deductible personal contributions)