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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

Official ATO ratesUpdated FY2026-27Free foreverNo signup required

Estimate Your Family Tax Benefit

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*13–15, or 16–19 and in full-time secondary study.

Estimated FTB a fortnight
$374.31
$10,237 a year including supplements · family income $95,000

How we worked it out

FTB Part A a fortnight$272.51
Maximum rate less the income test$7,105 a year
Part A supplement (after the year, ATI ≤ $80,000)$0
FTB Part B a fortnight$101.80
Lower earner $20,000 (free to $7,154)$2,654 a year
Part B supplement (after the year)$478
Total a year, including supplements$10,237
An estimate, on stated assumptions. Uses the 2026–27 rates, thresholds and tapers published by Services Australia (read 23 September 2026). Assumes 100% care of every child and that you meet the Maintenance Action Test and immunisation requirements. Not modelled: shared care, the Maintenance Income Test (child support), Rent Assistance and Energy Supplement paid with FTB, the newborn supplement, grandparent carer rules. Supplements are reduced last. FTB is paid on your income estimate and balanced after the year.

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Parents plan their budget at a dining table while a child's hands draw with crayons in the foreground

FTB Part A Rates for 2026–27

Per childPer fortnightPer 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 incomeWhat happens
$69,131 or lessMaximum rate
$69,131 to $123,078Reduces by 20c per $1 over $69,131, but not below the base rate
Over $123,078Reduces by 30c per $1 over $123,078 until nil

Where FTB Part A reaches the base rate, and where it stops

ChildrenFalls to base rate atStops 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 13–19never — stays above base until $123,078$140,379
3 children aged 0–12never — 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 childMaximum per fortnightCouples: 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)$139.86not 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 incomePart A a fortnightPart 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

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

  1. 1
    FTB Part A payment rates— Services Australia
  2. 2
    Income test for FTB Part A— Services Australia
  3. 3
    FTB Part B payment rates— Services Australia
  4. 4
    Income test for FTB Part B— Services Australia
  5. 5
    Who 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.

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People reading this page usually work these out too.