Family Tax Benefit Calculator

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 your adjusted taxable income (ATI) to assess your entitlement — this includes taxable income, reportable fringe benefits, total net investment losses, and certain other amounts. For the purposes of this calculator, we use gross annual income as a close approximation.

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. The rate depends on your child's age and your family's combined annual income.

2025-26 Maximum Rates

• Children aged 0–12: $227.36 per fortnight ($5,911.36 per year)
• Children aged 13–19: $295.82 per fortnight ($7,691.32 per year)
• Base rate (all ages): $72.94 per fortnight ($1,896.44 per year)

Part A Income Test

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

• Method 1: Family income up to $66,722 receives the maximum rate. Above $66,722, the payment reduces by 20 cents per dollar until it reaches the base rate of $1,896.44 per child.
• Method 2: Once family income exceeds $118,771, the base rate reduces by 30 cents per dollar until it reaches zero at approximately $120,007 per child.

For example, a family with two children earning $90,000 per year would receive a reduced Part A payment — the maximum rate phases down but the base rate has not yet kicked in under Method 2.

Part A Supplement

An annual Part A Supplement of $938.05 per child is paid after the end of the financial year, provided your family's adjusted taxable income is $80,000 or less. The supplement is an all-or-nothing threshold — there is no taper. It is not included in fortnightly payments.

FTB Part B — Per Family Payment

FTB Part B is a per-family payment (not per child) designed to support single-income families and single parents. It is based on the age of your youngest eligible child rather than each child individually.

2025-26 Maximum Rates

• Youngest child under 5: $193.34 per fortnight ($5,026.84 per year)
• Youngest child aged 5–18: $134.96 per fortnight ($3,508.96 per year)

Income Tests — Couples

For couples, Part B uses a two-part income test:

• Primary earner limit: If the higher-earning partner earns more than $120,007 per year, the family is not entitled to any Part B payment.
• Secondary earner free area: The lower-earning partner can earn up to $6,935 per year without affecting Part B. Above this, the payment reduces by 20 cents per dollar. Part B reaches zero once the secondary earner's income exceeds approximately $32,100 (youngest under 5) or $24,455 (youngest 5–18).
• Age limit for couples: Part B is only available to couples while the youngest child is under 13.

Income Tests — Single Parents

Single parents are not subject to the primary earner income limit. A single parent automatically receives the full Part B rate regardless of their own income, and there is no secondary earner test. The age limit is extended: single parents can receive Part B while the youngest child is under 18 (up to 19 if in full-time study).

Part B Supplement

An annual Part B Supplement of $459.90 per family is paid after the end of the financial year, provided family income is $80,000 or less and you received Part B during that year. Like the Part A Supplement, it is an all-or-nothing threshold with no taper.

FTB Supplements

Both FTB Part A and Part B include annual supplement payments on top of the regular fortnightly amounts. These are paid as a lump sum after the end of the financial year once you and your partner (if applicable) have lodged your income tax returns.

• Part A Supplement: $938.05 per child per year
• Part B Supplement: $459.90 per family per year
• Income threshold: Family adjusted taxable income must be $80,000 or less to receive either supplement
• Payment timing: Typically paid between July and November after the financial year ends

Supplements are not included in fortnightly payment calculations. The $80,000 threshold is a hard cutoff — if your family income is $80,001, you receive neither supplement.

Frequently Asked Questions