๐Ÿ‡ฆ๐Ÿ‡บ Australia

Family Tax Benefit Calculator Australia โ€” FY 2025-26

Estimate your FTB Part A and Part B payments, check income test thresholds, supplements, and see how income changes affect your family payments.

Family Tax Benefit is a two-part payment from Services Australia. Part A is per child (income-tested), Part B is per family (based on secondary earner income for couples). Two income tests apply to Part A โ€” you get the higher result.
Dependent children aged 0-19
$
Adjusted taxable income
Single parents get full Part B automatically
$
Lower earner's income โ€” affects Part B
โ€”

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How to Use This Calculator

Tab "FTB Estimate"

Enter the number of children, each child's age, your annual income, and whether you are a single parent. For couples, add the secondary earner's income under "More options." The calculator applies both Part A income tests and gives you the higher result, plus Part B based on your youngest child's age and secondary earner income.

Tab "Income Impact"

Enter your current family income and a proposed income increase. See how much FTB you would lose if your income rises, the net benefit of the extra income after FTB reductions, and whether the effective marginal rate makes the increase worthwhile.

Tab "Supplement"

Enter your family income and number of children to see your end-of-year FTB supplement. Part A supplement is up to $938.05 per child (income under $80K). Part B supplement is up to $459.90 per family. Supplements are paid after lodging your tax return.

The Formulas

FTB Part A โ€” Two Income Tests (family gets the HIGHER result):

Method 1 (from max rate):
Max rate: $227.36/fn (0-12) or $295.82/fn (13-19) per child
If family income > $65,189: reduce by 20c per $1 above threshold
Annual Part A = (Max rate x 26) - (Income - $65,189) x 0.20

Method 2 (from base rate):
Base rate: $72.94/fn per child (all ages)
If family income > $94,316: reduce by 30c per $1 above threshold
Annual Part A = (Base rate x 26) - (Income - $94,316) x 0.30

FTB Part B (per family):
Max rate: $193.34/fn (youngest <5) or $134.96/fn (youngest 5-18)
Couples: primary earner must earn < $100,900
Secondary earner: no reduction below $6,935/yr; 20c/$1 above
Single parents: full Part B automatically

Supplements (end of year):
Part A: up to $938.05/child/year (family income < $80,000)
Part B: up to $459.90/family/year

All figures based on Services Australia rates for FY 2025-26, indexed 1 July 2025. Family income is the combined adjusted taxable income of both partners (or the individual's income for single parents).

Example

Sarah โ€” Single parent in Melbourne, 2 children aged 3 and 7, income $55,000

Sarah is a single parent so she gets full Part B and no secondary earner test applies.

Part A max rate (child 1, age 3)$227.36/fn
Part A max rate (child 2, age 7)$227.36/fn
Part A income test 1 reduction$0 (income under $65,189)
FTB Part A per fortnight$454.72
FTB Part B per fortnight (youngest <5)$193.34
Total FTB per fortnight$648.06
Annual total incl. supplements$18,186 ($16,849 + $1,876 Part A supp + $460 Part B supp)

Sarah receives full Part A because her income is below the $65,189 threshold. She also gets the full Part B rate because she is a single parent. Her supplements add over $2,300 at the end of the financial year.

FY 2025-26 FTB Rates

ItemRate / Limit
FTB Part A max (0-12)$227.36/fortnight per child
FTB Part A max (13-19)$295.82/fortnight per child
FTB Part A base rate$72.94/fortnight per child
Part A income test 1 threshold$65,189 (20c/$1 reduction)
Part A income test 2 threshold$94,316 (30c/$1 reduction)
Part A supplementUp to $938.05/child/year (income < $80K)
FTB Part B max (youngest <5)$193.34/fortnight per family
FTB Part B max (youngest 5-18)$134.96/fortnight per family
Part B secondary earner threshold$6,935/year (couples)
Part B primary earner limit$100,900 (couples)
Part B supplementUp to $459.90/family/year

Frequently Asked Questions

FTB Part A is paid per child and depends on your family income. It has two income tests โ€” you get whichever gives a higher payment. FTB Part B is paid per family (not per child) and is based on the age of your youngest child and the secondary earner's income. Single parents automatically receive full Part B.
Method 1 starts from the maximum rate and reduces it by 20 cents for every dollar of family income above $65,189. Method 2 starts from the base rate ($72.94/fortnight per child) and reduces by 30 cents per dollar above $94,316. Services Australia automatically calculates both and pays you the higher amount. For lower incomes, Method 1 usually gives more; for higher incomes, Method 2 may give more because it starts reducing at a higher threshold.
FTB supplements are paid as a lump sum after the end of the financial year. You and your partner (if applicable) must lodge your tax returns, and Services Australia then reconciles your actual income against your estimated income. If you were paid too much during the year, the supplement may be used to offset the overpayment. The Part A supplement requires family income under $80,000.
Potentially, yes. The Part A second income test (Method 2) reduces from the base rate above $94,316. For example, with 2 children, the base rate is $72.94 x 2 = $145.88/fortnight ($3,792.88/year). At 30c/$1 reduction, Part A reaches zero around $107,000. Part B is not available for couples where the primary earner exceeds $100,900, but single parents with high income may still receive Part B.
Under income test 1, every extra dollar of family income above $65,189 reduces Part A by 20 cents. Under income test 2, every dollar above $94,316 reduces by 30 cents. Combined with income tax, this can create effective marginal tax rates above 50% for some families. Use the Income Impact tab to see the trade-off before taking on extra work or a pay rise.

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