Family Tax Benefit Calculator: FTB Part A & Part B Rates for 2025–26
Calculate your Family Tax Benefit entitlement for 2025–26. Full breakdown of FTB Part A and Part B rates, income thresholds, supplement amounts, and how the income test works.
What is Family Tax Benefit (FTB)?
Family Tax Benefit (FTB) is a payment from the Australian Government to help families with the cost of raising children. It is divided into two parts — FTB Part A and FTB Part B — each with different eligibility criteria, rates, and income tests. FTB Part A is paid per child and is available to families with dependent children aged 0–19 (or 16–19 if in full-time secondary study). The amount depends on the age of the child and the family's combined income. FTB Part B provides extra support to single parents and families with one main income earner, and is paid per family rather than per child. You can receive FTB as fortnightly payments through Centrelink or as a lump sum at the end of the financial year when you lodge your tax return. Most families choose fortnightly payments to help with ongoing costs, but receiving FTB as a lump sum avoids the risk of overpayments that need to be repaid if your income estimate turns out to be too low. Approximately 1.5 million Australian families receive FTB, making it one of the largest family assistance programs. The total annual cost to the government is around $20 billion.
FTB Part A rates 2025–26
FTB Part A is paid at either the maximum rate or a base rate, depending on your family income. The rates for 2025–26 are: **Maximum rates (per child per fortnight):** - Child aged 0–12: $213.36 per fortnight ($5,547 per year) - Child aged 13–15: $277.48 per fortnight ($7,215 per year) - Child aged 16–19 (in secondary study): $277.48 per fortnight **Base rates (per child per fortnight):** - Child aged 0–17: $66.56 per fortnight ($1,730 per year) - Child aged 18–19: $66.56 per fortnight The base rate is the minimum FTB Part A you receive if your income is above the higher income free area but below the cut-off. **FTB Part A Supplement:** An additional $879.65 per child per year, paid as a lump sum after the end of the financial year once you and your partner have lodged tax returns or confirmed you are not required to lodge. The supplement is only paid to families with an adjusted taxable income of $80,000 or less. **Newborn Supplement:** $604.68 for a first child or $404.56 for subsequent children, paid for the first 13 weeks after birth. This is available instead of Parental Leave Pay — you cannot receive both.
FTB Part B rates 2025–26
FTB Part B provides additional support to single-parent families and couple families where the primary earner has a partner who earns $6,059 or less per year (or stays at home). It is paid per family, not per child. **Maximum rates (per family per fortnight):** - Youngest child aged 0–4: $188.86 per fortnight ($4,912 per year) - Youngest child aged 5–18: $131.74 per fortnight ($3,425 per year) **FTB Part B Supplement:** $430.70 per family per year, paid as a lump sum after the end of the financial year. **Income test for FTB Part B:** For couple families, FTB Part B is based on the lower-earning partner's income. The lower earner can earn up to $6,059 per year without affecting the payment. Above $6,059, the payment reduces by 20 cents for each dollar of income. For single parents, there is no income test on FTB Part B — you receive the full amount regardless of your income (though FTB Part A is still income-tested). **Grandparent eligibility:** Grandparents caring for grandchildren may also be eligible for FTB Part B, even if they would not normally qualify based on the standard rules. There is no income test for grandparent carers receiving FTB Part B.
FTB income test explained
The FTB Part A income test has two components — the lower and higher income free areas: **Lower income free area:** $61,865 per year (family adjusted taxable income). If your family income is at or below this threshold, you receive the maximum rate of FTB Part A. **Taper rate above the lower free area:** For every dollar of income above $61,865, FTB Part A reduces by 20 cents until it reaches the base rate. **Higher income free area:** $111,398 per year. Once FTB Part A has tapered down to the base rate, it stays at the base rate until family income reaches this threshold. Above $111,398, the base rate reduces by 30 cents for every dollar of income. For example, a family with two children aged 5 and 8 and a combined income of $85,000 would have their maximum FTB Part A reduced by 20 cents for every dollar above $61,865. That is a reduction of $4,627 per year from the maximum entitlement. The actual amount received depends on the specific children's ages and the resulting maximum entitlement. **Maintenance income test:** If you receive child support, this can also reduce your FTB Part A. Each family has a Maintenance Income Free Area (MIFA) of $1,886.55 per year for one child, plus $628.85 for each additional child. Above the MIFA, FTB Part A reduces by 50 cents for each dollar of maintenance income.
How to claim Family Tax Benefit
You can claim FTB online through your myGov account linked to Centrelink. Claiming is straightforward but you need to provide accurate income estimates to avoid overpayments. **To claim you need:** - Your and your partner's tax file numbers - An estimate of your family's adjusted taxable income for the current financial year - Your children's details (names, dates of birth, immunisation status) - Details of any shared care arrangements - Your bank account details for payments **Immunisation requirements:** To receive the FTB Part A supplement and the full rate of FTB Part A, your children must meet immunisation requirements. This means they must be fully immunised or on a recognised catch-up schedule or have an approved exemption. Children who are not immunised may have their FTB Part A reduced. **Shared care:** If you share the care of a child with another person (such as an ex-partner), your FTB is calculated based on the percentage of care you provide. You need at least 35% care to receive FTB for that child. At 35–65% care, the payment is shared proportionally. **Income estimates:** Be as accurate as possible with your income estimate. If you underestimate your income, you will receive more FTB than you are entitled to, resulting in a debt at the end of the financial year. Update your income estimate through myGov whenever your circumstances change.
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General information and estimates only — not financial, tax, or legal advice. Always verify with Services Australia.
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