Family Tax Benefit Calculator — FTB Part A and Part B (2026–27)
FTB Part A is up to $235.48 a fortnight per child aged 0–12 and $306.46 for a teenager; FTB Part B is up to $200.34 per family. Enter your incomes and children to estimate both — and see how a pay rise or extra hours changes them.
2026–27 rates and thresholds (from 1 July 2026) · verified 23 September 2026
Estimate Your Family Tax Benefit
How we worked it out
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FTB Part A Rates for 2026–27
| Per child | Per fortnight | Per year (365 days) |
|---|---|---|
| Maximum rate, child 0–12 | $235.48 | $6,139 |
| Maximum rate, child 13–15 (or 16–19 in secondary study) | $306.46 | $7,990 |
| Base rate, any age | $75.60 | $1,971 |
| FTB Part A supplement (yearly, family ATI ≤ $80,000) | — | up to $970.90 |
The FTB Part A Income Test
| Family adjusted taxable income | What happens |
|---|---|
| $69,131 or less | Maximum rate |
| $69,131 to $123,078 | Reduces by 20c per $1 over $69,131, but not below the base rate |
| Over $123,078 | Reduces by 30c per $1 over $123,078 until nil |
Where FTB Part A reaches the base rate, and where it stops
| Children | Falls to base rate at | Stops at |
|---|---|---|
| 1 child aged 0–12 | $89,973 | $129,648 |
| 1 child aged 13–19 | $99,226 | $129,648 |
| 2 children aged 0–12 | $110,814 | $136,218 |
| 1 aged 0–12 and 1 aged 13–19 | $120,067 | $136,218 |
| 2 children aged 13–19 | never — stays above base until $123,078 | $140,379 |
| 3 children aged 0–12 | never — stays above base until $123,078 | $148,507 |
Income limits as published by Services Australia for 2026–27. Our calculator's own limits (e.g. $89,973 and $129,648 for one child) reproduce each figure to within $1. Limits are higher if you also get Rent Assistance or Energy Supplement.
FTB Part B Rates and Income Test
| Youngest child | Maximum per fortnight | Couples: lower earner stops getting Part B at |
|---|---|---|
| Under 5 | $200.34 | $35,661 |
| 5 to 12 | $139.86 | $27,777 |
| 13 to 18 (single parents only; 16–18 in full-time secondary school) | $139.86 | not payable to couples |
Part B is a two-part test. First, the single parent — or in a couple, the higher earner — must have adjusted taxable income of $124,327 or less; above that there is no Part B at all. Second, for couples, the lower earner can earn $7,154 a year before Part B reduces by 20 cents per dollar. A supplement of up to $478.15 per family is paid after the year.
How a Pay Rise Changes Your FTB
FTB Part A for two children aged 0–12 at different family incomes. Between $69,131 and the base-rate point each extra dollar costs 20 cents of Part A; above $123,078, 30 cents.
| Family income | Part A a fortnight | Part A a year (incl. supplement) |
|---|---|---|
| $60,000 | $470.96 | $14,220 |
| $70,000 | $464.29 | $14,047 |
| $80,000 | $387.58 | $12,047 |
| $90,000 | $310.87 | $8,105 |
| $100,000 | $234.16 | $6,105 |
| $110,000 | $157.44 | $4,105 |
| $120,000 | $151.20 | $3,942 |
| $130,000 | $71.55 | $1,865 |
| $140,000 | $0.00 | $0 |
| $150,000 | $0.00 | $0 |
Going from $70,000 to $80,000 costs about $2,000 of Part A for this family, and crossing $80,000 loses the $1,941.80 supplement. Tax takes its share of the rise too — see what an extra shift is worth after tax with the pay rise calculator or the take-home pay calculator, and remember to update your family income estimate with Services Australia.
Who Can Get Family Tax Benefit
- You care for a dependent child at least 35% of the time — a child under 16, or 16 to 19 in full-time secondary study.
- You meet the residence rules, and your child meets the immunisation and Healthy Start for School requirements.
- Part A: your family's adjusted taxable income is under the limit for your children's ages (table above).
- Part B: you are a single parent or grandparent carer, or a couple with one main income and a youngest child under 13.
FTB is separate from Parenting Payment — you can get both, and getting Parenting Payment means the maximum rate of Part A. Families who rent privately and get more than the base rate of Part A may also get Rent Assistance.
Related Calculators and Guides
- Centrelink income test guide — how the free area, taper and cut-off work for every payment
- JobSeeker payment calculator — what you keep when you work part-time
- Parenting Payment calculator — single and partnered, with the 40c taper for single parents
- Rent Assistance calculator — 75c for each dollar of rent over the threshold
- Austudy and Youth Allowance calculator — the $539 free area and the 50c/60c bands
- Age Pension income test calculator — with the Work Bonus applied
- Take-home pay calculator — tax on your wages and payment together
- Fortnightly pay calculator — convert your wage to the fortnightly gross Centrelink asks for
How this calculator works▼
- Part A is the higher of two methods. Method 1: maximum rate − 20c × income between $69,131 and $123,078 − 30c × income over $123,078. Method 2: base rate − 30c × income over $123,078.
- Part B: maximum rate if the single or higher-earner income is $124,327 or less; for couples, less 20c × the lower earner's income over $7,154.
- Yearly amounts are the fortnightly rate × 365 ÷ 14. Supplements are added to the tested amount and reduced last; the Part A supplement needs family ATI of $80,000 or less. These reproduce every income limit Services Australia publishes for 2026–27 to within $1 (our unit tests check each one).
- Figures read at Services Australia on 23 September 2026. Pay Calculator Australia is not Services Australia — use their Payment Finder, which also handles shared care and child support.
Frequently Asked Questions
Family Tax Benefit questions and answers
How much is Family Tax Benefit Part A?
For 2026–27, the maximum rate is $235.48 a fortnight for each child aged 0 to 12 and $306.46 for each child aged 13 to 15, or 16 to 19 in secondary study. The base rate is $75.60 per child. On top, an FTB Part A supplement of up to $970.90 per child is paid after the year is balanced, if your family income is $80,000 or less.
What is the income limit for Family Tax Benefit Part A?
You get the maximum rate if your family's adjusted taxable income is $69,131 or less. Above that it reduces by 20 cents per dollar until it reaches the base rate, then holds there until $123,078, above which it reduces by 30 cents per dollar. With one child, FTB Part A stops at $129,648; with two children aged 0–12, at $136,218; with three, at $148,507.
How much is Family Tax Benefit Part B?
For 2026–27, the maximum is $200.34 a fortnight per family when the youngest child is under 5, and $139.86 when the youngest is 5 to 18. There is also a yearly FTB Part B supplement of up to $478.15 per family.
What is the income limit for FTB Part B?
Single parents get the maximum rate if their adjusted taxable income is $124,327 or less, and nothing above it. Couples can only get FTB Part B while the youngest child is under 13, and only if the higher earner earns $124,327 or less. The lower earner can earn $7,154 a year before it reduces by 20 cents per dollar; it stops at $35,661 if the youngest is under 5, or $27,777 if the youngest is 5 to 12.
How much FTB will we get on $100,000 with two kids?
Two children aged 0–12 on a family income of $100,000: FTB Part A is about $234.16 a fortnight ($6,105 a year), down from the $470.96 maximum by 20 cents for every dollar over $69,131. No supplement is paid over $80,000. FTB Part B depends on who earns the $100,000: a single-income couple with a child under 5 would get the full $200.34 a fortnight.
Does working more reduce Family Tax Benefit?
It can. Between $69,131 and the base-rate point, every extra dollar of family income reduces Part A by 20 cents, and above $123,078 by 30 cents. For couples, extra income earned by the lower earner above $7,154 a year also reduces Part B by 20 cents per dollar. FTB is paid on your estimate and balanced against your tax return, so update your estimate when your hours change to avoid a debt.
What is adjusted taxable income for FTB?
Adjusted taxable income is your taxable income plus certain other amounts, such as reportable fringe benefits, reportable super contributions (including salary sacrifice), net investment losses, tax-free pensions and foreign income. For FTB Part A it is your family's combined figure. Services Australia's 'What adjusted taxable income is' page lists every component.
Is Family Tax Benefit taxable?
No. Family Tax Benefit is not taxable income, so it doesn't go in your tax return. It is still income-tested against your family's adjusted taxable income, and the year is balanced once everyone who needs to has lodged a tax return.
Can I get FTB if I get Parenting Payment?
Yes. If you or your partner get an income support payment such as Parenting Payment or JobSeeker, and it isn't reduced to $0 by employment income, you can get the maximum rate of FTB Part A without the income test. The $80,000 income test for the supplement still applies.
For 2026–27, the maximum rate is $235.48 a fortnight for each child aged 0 to 12 and $306.46 for each child aged 13 to 15, or 16 to 19 in secondary study. The base rate is $75.60 per child. On top, an FTB Part A supplement of up to $970.90 per child is paid after the year is balanced, if your family income is $80,000 or less.
You get the maximum rate if your family's adjusted taxable income is $69,131 or less. Above that it reduces by 20 cents per dollar until it reaches the base rate, then holds there until $123,078, above which it reduces by 30 cents per dollar. With one child, FTB Part A stops at $129,648; with two children aged 0–12, at $136,218; with three, at $148,507.
For 2026–27, the maximum is $200.34 a fortnight per family when the youngest child is under 5, and $139.86 when the youngest is 5 to 18. There is also a yearly FTB Part B supplement of up to $478.15 per family.
Single parents get the maximum rate if their adjusted taxable income is $124,327 or less, and nothing above it. Couples can only get FTB Part B while the youngest child is under 13, and only if the higher earner earns $124,327 or less. The lower earner can earn $7,154 a year before it reduces by 20 cents per dollar; it stops at $35,661 if the youngest is under 5, or $27,777 if the youngest is 5 to 12.
Two children aged 0–12 on a family income of $100,000: FTB Part A is about $234.16 a fortnight ($6,105 a year), down from the $470.96 maximum by 20 cents for every dollar over $69,131. No supplement is paid over $80,000. FTB Part B depends on who earns the $100,000: a single-income couple with a child under 5 would get the full $200.34 a fortnight.
It can. Between $69,131 and the base-rate point, every extra dollar of family income reduces Part A by 20 cents, and above $123,078 by 30 cents. For couples, extra income earned by the lower earner above $7,154 a year also reduces Part B by 20 cents per dollar. FTB is paid on your estimate and balanced against your tax return, so update your estimate when your hours change to avoid a debt.
Adjusted taxable income is your taxable income plus certain other amounts, such as reportable fringe benefits, reportable super contributions (including salary sacrifice), net investment losses, tax-free pensions and foreign income. For FTB Part A it is your family's combined figure. Services Australia's 'What adjusted taxable income is' page lists every component.
No. Family Tax Benefit is not taxable income, so it doesn't go in your tax return. It is still income-tested against your family's adjusted taxable income, and the year is balanced once everyone who needs to has lodged a tax return.
Yes. If you or your partner get an income support payment such as Parenting Payment or JobSeeker, and it isn't reduced to $0 by employment income, you can get the maximum rate of FTB Part A without the income test. The $80,000 income test for the supplement still applies.
Sources & References
- 1FTB Part A payment rates— Services Australia
- 2Income test for FTB Part A— Services Australia
- 3FTB Part B payment rates— Services Australia
- 4Income test for FTB Part B— Services Australia
- 5Who can get Family Tax Benefit— Services Australia
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
Areas of Expertise
What to check next
People reading this page usually work these out too.
- Centrelink Income TestHow free areas, tapers and cut-offs reduce a payment.
- JobSeeker Payment CalculatorWhat you keep of JobSeeker when you work part-time.
- Austudy & Youth Allowance CalculatorThe student income test with current rates.
- Working Credit CalculatorHow unused free area banks up and shields future earnings.
- Parenting Payment CalculatorSingle and partnered income tests.
- Fortnightly Pay CalculatorThe fortnightly tax calculator: tax and take-home every pay.