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COVID-19 - Level 4 Inland Revenue will continue to provide services throughout the COVID-19 response, including paying Working for Families. Please use our online services as phone contact is severely limited. Find out more >

You need to register for fringe benefit tax (FBT) when you start providing a fringe benefit. You can do this when you first register as an employer in myIR, or later if you decide to start providing employees a fringe benefit.

If you provide fringe benefits but are not registered yet, you need to back date your registration to when you first provided a fringe benefit. You may need to file returns for earlier periods and make any outstanding payments. You can register on myIR, or call us to find out more.

Business - general questions

Business - general queries
0800 377 774