Family Tax Benefit Calculator

Worked examples, with the arithmetic.

The same sums the tool runs, on real figures. Every number below is computed by the tested engine from the published rates, so the prose and the tool can never disagree.

Part A maximum, 2 x $6,139.30       = $12,278.60
less 20c x ($95,000 - $69,131)      = - $5,173.80
Part A for the year                 = $7,104.80
Part B, under 5, + supplement       = $5,701.30
less 20c x ($25,000 - $7,154)       = - $3,569.20
Part B for the year                 = $2,132.10
each fortnight, before supplements  = $335.95

one child under 13, base rate       = $1,971.00
$123,078 + $1,971.00 / 30c          = $129,648
two children under 13, base rate    = $3,942.00
$123,078 + $3,942.00 / 30c          = $136,218

your rise                           = $5,000
Part A lost, 20c a dollar           = - $1,000.00
income tax and Medicare levy        = - $1,600.00
kept                                = $2,400.00
the same rise for the lower earner  = $2,051.10

income $60,000 <= $124,327          = maximum rate
Part B, youngest under 5            = $5,223.15
Part B supplement                   = $478.15
a fortnight, before the supplement  = $200.34

Is this accurate, and how does it work?

Family Tax Benefit is worked out on a year's adjusted taxable income: Part A per child on the family's combined income, Part B per family, mostly on the lower earner's income, then divided into fortnights.

1. 1Start from adjusted taxable income. Both parts use adjusted taxable income for the financial year, not salary. It is taxable income plus items such as reportable fringe benefits, reportable super contributions and net investment losses, so salary packaging or salary sacrifice into super does not lower it. For a couple, Part A adds both incomes together, while Part B looks at each one separately. Services Australia pays on the estimate you give it and balances the year once your tax returns are lodged.
2. 2Work out Part A, Method 1. Each child brings a maximum rate: $6,139.30 a year for a child under 13 and $7,989.85 for a child of 13 to 15, or 16 to 19 in full-time secondary school. Family income up to $69,131 gets the full amount. Above that, Part A falls by 20c for each dollar, but not below the base rate of $1,971.00 a child while income is at or under $123,078. Above $123,078 the reduction is 30c a dollar.
3. 3Compare Method 2 and pay the higher. Above $123,078, Method 2 starts from the base rate and takes 30c for each dollar over $123,078, while Method 1 takes 20c a dollar up to $123,078 and 30c above it. The family is paid whichever is higher. The Guide's own worked example, on 2019-20 rates, pays $2,286.50 under Method 2 against $125.70 under Method 1, and this calculator reproduces both figures. For one child, or two where one is under 13, Method 2 decides where Part A stops. With two older children, or three or more, Method 1 stays higher for longer, which is why those income limits are higher.
4. 4Add the Part A supplement. Up to $970.90 a child, paid only after the year is balanced, and only if the family's adjusted taxable income is $80,000 or less. It needs a lodged tax return, or Services Australia told your income if you do not have to lodge. For 2025-26 it was $938.05.
5. 5Work out Part B. Part B is per family: $5,223.15 a year while the youngest child is under 5 and $3,646.35 from 5. A couple can get it only while the youngest is under 13, and only if the higher earner's income is $124,327 or less. The lower earner can then earn $7,154 before Part B falls by 20c a dollar, so it stops at $35,661 with a child under 5 and $27,777 once the youngest is 5. A single parent gets the full rate on any income up to $124,327, until the end of the calendar year the youngest turns 18. The Part B supplement is up to $478.15 a family, paid after the year.
6. 6Turn the year into fortnights. A year's rate is paid at 14 days in 365: $6,139.30 a year becomes the $235.48 a fortnight Services Australia prints, and $1,971.00 becomes $75.60. The supplements are not paid in the fortnights. The calculator shows what arrives each fortnight and what comes after the year separately.
7. 7See what a pay rise is really worth. Extra income costs Part A 20c a dollar between $69,131 and the base rate, and if the lower earner gets it, Part B 20c a dollar as well. Income tax and the Medicare levy come on top. The calculator takes all three off the rise you enter, using the same tax rates as the Pay Rise Calculator.

Family Tax Benefit rates, 2026-27.

The most paid before the income test, from 1 July 2026. The Family Assistance Guide prints the yearly amounts and Services Australia the fortnightly ones; each fortnight is the year times 14 over 365, to the cent.

For 2025-26 the supplements were $938.05 a child for Part A and $459.90 a family for Part B. The next rates apply from 1 July 2027.

Part A income limits by children, 2026-27.

The family income at which Part A falls to the base rate and at which it stops, as Services Australia prints them for the standard case. This calculator reproduces every one to the dollar; the site will not build if it does not.

Up to $69,131 the maximum rate is paid. Services Australia prints base rate limits for one and two children only; with more, the Method 1 rate stays above the base rate until $123,078. Rent Assistance and the Energy Supplement raise these limits for the families that get them.

Part B income limits, 2026-27.

A couple gets no Part B once the youngest child is 13. The lower earner limits include the $478.15 Part B supplement, which is why they are higher than the fortnightly rate alone would give.

What this does not cover.

• An estimate for the standard case. Services Australia decides whether you are eligible and what you are paid, from the income estimate you give it, and balances it against your actual income after the year.
• Every child is taken to be in your full-time care. Shared care percentages, child support and the Maintenance Income Test, the Maintenance Action Test, immunisation and Healthy Start for School requirements are not modelled.
• An income support payment, such as JobSeeker or Parenting Payment, can bring the maximum rate of Part A, which this calculator does not apply. Rent Assistance, the grandfathered Energy Supplement, the newborn supplement and upfront payment, Multiple Birth Allowance and the Part B return to work rule are not included.
• Adjusted taxable income is entered, not worked out, and a whole year at the income entered is assumed. Part-year eligibility, a child arriving or turning 13 during the year, and a change of relationship are not modelled.
• The tax side of the pay rise is for an Australian resident on the 2026-27 tax rates with the low income tax offset and the Medicare levy at the individual thresholds, with no study loan, family Medicare levy reduction or other offsets.
• 2026-27 figures only. They are indexed on 1 July, and the site will not build from 1 July 2027 until they are fetched again.

Where these figures come from.

• DSS Family Assistance Guide 3.1.1.20, Current FTB rates and income test amounts, the source gave its own last updated date as 2026-07-01. Retrieved 2026-10-02.
• DSS Family Assistance Guide 3.1.4.40, Income test, FTB Part A Method 1, the source gave its own last updated date as 2025-03-20. Retrieved 2026-10-02.
• DSS Family Assistance Guide 3.1.8.20, Method 2, FTB Part A income test, the source gave its own last updated date as 2025-02-03. Retrieved 2026-10-02.
• Services Australia, FTB Part A payment rates, the source gave its own last updated date as 2026-07-01. Retrieved 2026-10-02.
• Services Australia, Income test for FTB Part A, the source gave its own last updated date as 2026-07-01. Retrieved 2026-10-02.
• Services Australia, Income test for FTB Part B, the source gave its own last updated date as 2026-07-02. Retrieved 2026-10-02.
• Services Australia, FTB Part B payment rates, the source gave its own last updated date as 2026-07-01. Retrieved 2026-10-08.
• ATO, Tax rates for Australian residents, the source gave its own last updated date as 2026-08-13. Retrieved 2026-09-02.
• ATO, Low income tax offset, the source gave its own last updated date as 2026-06-08. Retrieved 2026-09-02.
• ATO, Medicare levy reduction for low-income earners, the source gave its own last updated date as 2026-06-30. Retrieved 2026-09-02. Not yet published for 2026-27: this is the prior year’s figure carried forward and labelled as such, never estimated. It is corrected as soon as the ATO publishes.

Every rate this site uses is listed on the Methodology page.

Common questions.

Related pages.

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Every calculator on this site is listed on the Wage Calculator page.