Family Tax Benefit · Calculator

Family Tax Benefit Calculator

Calculate Family Tax Benefit for 2026-27. FTB Part A up to $6,139/child (0-12), Part B, 20c/30c income tests from $69,131, and $970.90 end-of-year supplements.

Part A + Part BAnnual supplements
01 —INPUTS

Services Australia generally requires you to live in Australia and meet its residence rules. Newly arrived residents may also have a waiting period.

More than 65% care receives 100% of the FTB child rate. Shared care uses a separate Services Australia percentage and is not a straight multiplication of your care percentage.

Your estimated adjusted taxable income (ATI), not gross salary. Include taxable income, reportable fringe benefits, reportable super contributions, net investment losses, target foreign income and relevant tax-free pensions; subtract deductible child maintenance you pay.

Child support or spousal maintenance received. This is separate from ATI and may reduce Part A above the maintenance free area.

If you pay rent, Centrelink may add Rent Assistance to your payment. Leave blank if you don't rent or own your home.

Children
Child 1
02 —RESULTS
Awaiting input

Complete the eligibility questions, income and every child's details — enter 0 where there is no income
FTB Part A rates 2026-27
Component Maximum rate
Child aged 0–12 maximum rate $6,139.30/yr
Child aged 13–19 maximum rate $7,989.85/yr
Base rate any eligible child $1,971.00/yr
Part A supplement per child, end of year $970.90/yr

Rates effective the 2026-27 financial year. Amounts shown are maximum basic rates before means testing.

FTB Part B rates 2026-27
Component Maximum rate
Youngest child under 5 $5,223.15/yr
Youngest child 5–18 $3,646.35/yr
Part B supplement per family, end of year $478.15/yr

Rates effective the 2026-27 financial year. Amounts shown are maximum basic rates before means testing.

How Family Tax Benefit works

Family Tax Benefit is an income-tested payment that helps Australian families meet the cost of raising children. It is divided into two parts — Part A (per child) and Part B (per family) — each with its own rate structure and income test. Payments are generally made fortnightly, with annual supplements paid as a lump sum after the end of each financial year once tax returns are lodged.

Services Australia uses adjusted taxable income (ATI), not gross salary. ATI adds taxable income, adjusted reportable fringe benefits, target foreign income, total net investment losses, reportable super contributions and relevant tax-free pensions or benefits, then subtracts deductible child maintenance expenditure.

FTB Part A — per child payment

FTB Part A is paid for each eligible child under 16, or aged 16–19 and in full-time secondary study. 2026-27 maximum rates:

→ Children aged 0–12: $235.48/fn ($6,139.30/yr)
→ Children aged 13–19: $306.46/fn ($7,989.85/yr)
→ Base rate (all ages): $75.60/fn ($1,971.00/yr)

The Part A income test uses two methods — Services Australia applies whichever gives the higher payment:

→ Method 1: Income up to $69,131 → max rate. Above $69,131 → reduces 20c per $1 until base rate.
→ Method 2: Once income exceeds $123,078, base rate reduces 30c per $1 until zero.

Annual Part A Supplement of $970.90 per child is paid after EOFY if family income is $80,000 or less.

FTB Part B — per family payment

FTB Part B is a per-family payment based on the youngest child's age. 2026-27 maximum rates:

→ Youngest child under 5: $200.34/fn ($5,223.15/yr)
→ Youngest child aged 5–18: $139.86/fn ($3,646.35/yr)

The primary-earner income limit is $124,327 for both single parents and couples; income above it means $0 Part B. For couples, the secondary earner can earn up to $7,154 before Part B reduces (20c/$1), and the youngest child must be under 13. Single parents at or below the primary-earner limit receive the full Part B rate.

The annual Part B Supplement is up to $478.15 per family after balancing. It has no separate $80,000 cutoff: for couples it is part of the maximum Part B rate before the 20c secondary-earner taper. This is why some Part B can remain until secondary-earner ATI reaches about $35,661 with a youngest child under 5, or $27,777 when the youngest is 5–12.

FTB by family income (2026-27)

Estimated annual FTB for a single-income couple with two children aged 3 and 7, computed with this calculator's engine. Energy Supplement is excluded because most new recipients are not eligible. The supplements column includes Part A only at family ATI of $80,000 or less, plus any income-tested Part B supplement.

Family income Part A /yr Part B /yr Supplements Total /yr Per fortnight
$50,000 $12,278.60 $5,223.15 $2,419.95 $19,921.70 $671.30
$69,131 $12,278.60 $5,223.15 $2,419.95 $19,921.70 $671.30
$80,000 $10,104.80 $5,223.15 $2,419.95 $17,747.90 $587.92
$90,000 $8,104.80 $5,223.15 $478.15 $13,806.10 $511.21
$100,000 $6,104.80 $5,223.15 $478.15 $11,806.10 $434.50
$110,000 $4,104.80 $5,223.15 $478.15 $9,806.10 $357.78
$123,078 $3,942.00 $5,223.15 $478.15 $9,643.30 $351.54
$140,000 $0.00 $0.00 $0.00 $0.00 $0.00
$160,000 $0.00 $0.00 $0.00 $0.00 $0.00

Regular fortnightly payments exclude end-of-year supplements. Your own mix of children's ages changes Part A; use the calculator above for your family.

Worked examples (2026-27)

Estimated annual FTB for three illustrative families, computed with this calculator's engine. Your own income, ages, and family type determine the actual result.

Single parent, $55,000, child aged 2

  • Part A: $6,139.30
  • Part B: $5,223.15
  • Supplements: $1,449.05
  • Total: $12,811.50/yr

Couple, $85,000 + $20,000, kids 4 & 9

  • Part A: $5,104.80
  • Part B: $2,653.95
  • Supplements: $478.15
  • Total: $8,236.90/yr
  • Secondary earner taper applies above $7,154.

Couple, $125,000 single-income, teen aged 14

  • Part A: $1,394.40
  • Part B: nil (youngest 13+, couples ineligible)
  • Supplements: $0.00
  • Total: $1,394.40/yr
  • Income above $123,078 pays base-rate-only Part A tapering at 30c.
Eligibility & immunisation requirements

FTB entitlement depends on more than income and your children's ages. Services Australia applies these additional eligibility gates when assessing (and continuing) your payment:

→ Immunisation & health checks: Children may need to meet immunisation requirements, and Healthy Start for School can apply in specified income-support circumstances. If a requirement is not met, Services Australia can reduce the child's Part A rate during a reduction period; this calculator does not model that daily reduction.
→ Residency: You and your child generally need to be Australian residents (or hold an eligible visa), and your child must be in your care at least 35% of the time.
→ Study requirement (16–19): For a teenager aged 16–19, FTB continues only while they're in full-time secondary study (or an approved equivalent) or hold an exemption — it stops once they finish school or study part-time without an exemption.
→ Shared care: At 35%–65% actual care, Services Australia converts the care level to a separate FTB shared-care percentage. More than 65% care receives 100% of the child rate. This calculator only estimates the latter case.

These are general eligibility rules only. Services Australia assesses your specific circumstances — including immunisation exemptions on medical or other approved grounds — when you lodge a claim.

FAQ
What is Family Tax Benefit?
Family Tax Benefit (FTB) is an Australian Government payment administered by Services Australia (Centrelink) that helps eligible families with the cost of raising children. It is split into two parts: FTB Part A, which is paid per child and depends on family income and children's ages, and FTB Part B, which is a per-family payment targeted at single-income families and single parents. Payments can be received fortnightly throughout the year or as a lump sum after the end of the financial year.
What's the difference between FTB Part A and Part B?
FTB Part A is paid per child and varies with each child's age — the 2026-27 maximum is $6,139.30/year for children aged 0–12 and $7,989.85/year for those aged 13–19. Children aged 16–19 must meet secondary study requirements. It reduces based on total family income, with the higher rate phasing down from $69,131. FTB Part B is paid per family (not per child) and is designed for families where one parent earns significantly less or nothing. The maximum is $5,223.15/year when the youngest child is under 5, or $3,646.35/year when aged 5–18.
How does the FTB income test work?
FTB Part A compares two income-test methods and pays whichever gives the higher result. The maximum-rate calculation reduces by 20 cents for every dollar over $69,131; above $123,078, the applicable calculation also reduces by 30 cents per dollar and can reach zero. The alternative starts from the base rate of $1,971.00 per child and applies the 30-cent taper above $123,078. FTB Part B has a $124,327 primary-earner limit for both single parents and couples. For couples, the lower earner can earn up to $7,154 before Part B reduces at 20c/$1. See Services Australia’s Part B income test.
Do single parents get more FTB?
Single parents can receive the full FTB Part B rate when their adjusted taxable income is $124,327 or less; above that primary-earner limit, Part B is nil. There is no secondary-earner taper for a single parent. For Part A, singles use the same family-income test as couples but only their own adjusted taxable income is counted.
Does everyone get the FTB Energy Supplement?
No. The Energy Supplement is generally restricted to families with continuous grandfathered FTB eligibility dating from 19 September 2016. The calculator leaves it off by default and includes it only when you select the grandfathered eligibility option.
When are FTB supplements paid?
FTB supplements are annual amounts paid after Services Australia balances your payments and the required income details are confirmed. The 2026-27 Part A supplement is up to $970.90 per eligible child and is nil when family adjusted taxable income exceeds $80,000. The Part B supplement is up to $478.15 per family and has no separate $80,000 cutoff; for couples it is included in the maximum Part B rate before the secondary-earner income taper. Days eligible and shared care can reduce either supplement.
Can I get FTB if my partner doesn't work?
Yes — this is the scenario where Part B is most generous. If your partner has no income (or very little income), you may be eligible for the full FTB Part B rate as long as the primary earner does not exceed $124,327. The secondary earner can earn up to $7,154 per year before Part B starts reducing. Part A uses combined family income, so the split between two partners does not change the Part A income test when the combined amount is the same.
What are the FTB rates for 2026-27?
FTB Part A maximum rates for 2026-27 are $6,139.30/year per child aged 0–12, $7,989.85/year aged 13–19, and a base rate of $1,971.00/year per child. FTB Part B standard maximum rates are $5,223.15/year when the youngest child is under 5, or $3,646.35/year when the youngest is aged 5–18. The Part A income free area is $69,131. End-of-year supplements are up to $970.90 per child for Part A and $478.15 per family for Part B; only the Part A supplement has the separate $80,000 family-income limit.
When is FTB balanced for 2025-26?
After 30 June 2026, Services Australia balances your 2025-26 FTB once you and your partner, if applicable, have lodged tax returns or confirmed income. The maximum supplements for that year were $938.05 per child for Part A and $459.90 per family for Part B. The $80,000 income limit applied to the Part A supplement only; Part B still depended on Part B eligibility and its income test. This calculator uses 2026-27 rates.

Related guides

Family Tax Benefit Rates 2026-27: Part A & Part B ExplainedThe current FTB Part A and Part B maximum and base rates, the $69,131 free area, the $123,078 higher threshold, and how the two income tests taper your payment.Family Tax Benefit Supplements 2026: The $80,000 Threshold & End-of-Year Top-UpHow the FTB Part A ($970.90/child) and Part B ($478.15/family) supplements work — the $80,000 income cliff, the balancing-time payout, and the immunisation gate.Family Tax Benefit Income Tests & Supplements (2026-27)FTB Part A and Part B income tests for 2026-27 — the $69,131 free area, the $124,327 Part B limit, both supplements, and a worked taper example.

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Tax Accuracy & Sources

Reviewed: 18 July 2026 · Tax year: 2026-27

This calculator uses 2026-27 standard FTB Part A and Part B rates and current income tests. It applies the Part B supplement inside the maximum Part B rate before the secondary-earner taper and applies the $80,000 supplement limit only to Part A. It requires confirmation of the residence rules and more than 65% care, which receives 100% of the child rate, and assumes a full year of eligibility. It does not model Parental Leave Pay days, return-to-work relief, newborn or multiple-birth additions, income-support exemptions, shared or blended care, daily immunisation or health-check reductions, Maintenance Income Credit, maintenance ceilings for mixed child-support cases, or Rent Assistance apportionment. Potential maximum Rent Assistance is shown separately and excluded from FTB totals. Use adjusted taxable income rather than gross salary and contact Services Australia for a formal assessment.