Nov 5, 2025 1 min read

New  Zealand: FBT Alternate Rate Thresholds Updated (affects 2026 filings)

IRD confirms thresholds used in the full alternate rate calculation changing from 1 April 2025; impacts returns filed for the 2026 FBT year.

Effective Date

Published

Impact

  • Recalculate FBT using updated alternate‑rate thresholds; ensure payroll/benefits reporting aligns.

Payroll action

Inland revenue

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