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Fringe Benefits Tax

FBT - Motor Vehicles - Other than cars

Saturday, 6 December 2025

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FBT - Motor vehicles other than cars

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The Best Links to more information on this topic:

FBT - RATES AND THRESHOLDS

FBT EMPLOYEE DECLARATIONS

MT 2024 - DUAL CABS

MT 2034 - PRIVATE USE

PCG 2018/3 - EXEMPT CARS - COMPLIANCE APPROACH RE:PRIVATE USE

TD 2015/6

TD 2016/3

TD 2017/4

TD 2018/4

TD 2019/3

TD 2020/3

TD 2021/4

TD 2022/3

2022/2023

2021 to 2022

The rates to be applied where the cents per kilometre basis is used are:

From 1 April 2021 to 31 March 2022

Engine capacity	Rates per kilometre	TD 2021/4
0 – 2500cc	56 cents
Over 2500cc	67 cents
Motorcycles	17 cents

2020/2021

2010/2011 to 2019/2020

The rates to be applied where the cents per kilometre basis is used are:

From 1 April 2019 to 31 March 2020

Engine capacity	Rates per kilometre	TD 2019/3
0 – 2500cc	55 cents
Over 2500cc	66 cents
Motor cycles	16 cents

From 1 April 2018 to 31 March 2019:

Engine capacity	Rates per kilometre	TD 2018/4
0 – 2500cc	54 cents
Over 2500cc	65 cents
Motor cycles	16 cents

From 1 April 2017 to 31 March 2018:

Engine capacity	Rates per kilometre	TD 2017/4
0 – 2500cc	53 cents
Over 2500cc	63 cents
Motor cycles	16 cents

From 1 April 2016 to 31 March 2017:

Engine capacity	Rates per kilometre	TD 2016/3
0 – 2500cc	52 cents
Over 2500cc	63 cents
Motor cycles	16 cents

From 1 April 2015 to 31 March 2016:

Engine capacity	Rates per kilometre	TD 2015/6
0 – 2500cc	51 cents
Over 2500cc	61 cents
Motor cycles	15 cents

From 1 April 2014 to 31 March 2015:

Engine capacity	Rates per kilometre	TD 2014/6
0 – 2500cc	50 cents
Over 2500cc	60 cents
Motor cycles	15 cents

From 1 April 2013 to 31 March 2014:

Engine capacity	Rates per kilometre	TD 2013/7
0 – 2500cc	49 cents
Over 2500cc	59 cents
Motor cycles	15 cents

From 1 April 2012 to 31 March 2013:

Engine capacity	Rates per kilometre	TD 2012/6
0 – 2500cc	48 cents
Over 2500cc	57 cents
Motor cycles	14 cents

From 1 April 2011 to 31 March 2012:

Engine capacity	Rates per kilometre	TD 2011/5
0 – 2500cc	46 cents
Over 2500cc	55 cents
Motor cycles	14 cents

From 1 April 2010 to 31 March 2011:

Engine capacity	Rates per kilometre	TD 2010/5
0 – 2500cc	45 cents
Over 2500cc	54 cents
Motor cycles	14 cents

2004/2005 to 2009/2010

The rates to be applied where the cents per kilometre basis is used are: From 1 April 2009 to 31 March 2010:
Engine capacity	Rates per kilometre	TD 2009/7
0 – 2500cc	44 cents
Over 2500cc	53 cents
Motor cycles	13 cents
From 1 April 2008 to 31 March 2009:
Engine capacity	Rates per kilometre	TD 2008/4
0 – 2500cc	42 cents
Over 2500cc	51 cents
Motor cycles	13 cents
From 1 April 2007 to 31 March 2008:
Engine capacity	Rates per kilometre	TD 2007/8
0 – 2500cc	41 cents
Over 2500cc	49 cents
Motor cycles	12 cents
From 1 April 2006 to 31 March 2007:
Engine capacity	Rates per kilometre	TD 2006/13
0 – 2500cc	40 cents
Over 2500cc	48 cents
Motor cycles	12 cents
From 1 April 2005 to 31 March 2006:
Engine capacity	Rates per kilometre	TD 2005/9
0 – 2500cc	39 cents
Over 2500cc	47 cents
Motor cycles	12 cents
From 1 April 2004 to 31 March 2005:
Engine capacity	Rates per kilometre	TD 2004/9
0 – 2500cc	38 cents
Over 2500cc	46 cents
Motor cycles	11 cents