Family Tax Benefit Guide 2026: FTB Part A & Part B Explained
Complete guide to Family Tax Benefit in 2026, covering FTB Part A and Part B rates, income tests, eligibility requirements, and how to claim.
What Is Family Tax Benefit?
Family Tax Benefit (FTB) is a payment from Services Australia that helps families with the cost of raising children. It is split into two parts: FTB Part A and FTB Part B. FTB Part A is paid per child and is designed to help with the general costs of raising children. It is available to families with children aged 0 to 15 years, or 16 to 19 years if the child is in full-time secondary study. FTB Part B provides extra support to single-parent families and couple families with one main income earner. It is paid per family (not per child) and the rate depends on the age of the youngest child. Both parts are income-tested, but the income tests work differently. FTB is one of the most widely claimed government payments in Australia — approximately 1.5 million families receive it. You can receive FTB as fortnightly payments during the year, or as a lump sum after the end of the financial year when you lodge your tax return. Most families choose fortnightly payments.
FTB Part A Rates for 2025-26
FTB Part A has a maximum rate and a base rate, with the amount you receive depending on your family income. The maximum rate for the 2025-26 financial year is $222.04 per fortnight for each child aged 0 to 12, and $288.82 per fortnight for each child aged 13 to 15 (or 16 to 19 in full-time secondary study). The base rate — the minimum amount you receive if your income is above the first income test threshold but below the second — is $66.56 per fortnight per child. On top of the per-child rate, FTB Part A includes a supplement of $916.15 per child per year, paid as a lump sum after the end of the financial year once you have lodged your tax return and your income has been confirmed. There is also a Newborn Supplement of $627.58 for your first child and $356.98 for subsequent children, paid for the first 13 weeks after birth (this cannot be received at the same time as Parental Leave Pay). Large family supplement of $21.90 per fortnight is paid to families with three or more FTB-eligible children.
FTB Part B Rates for 2025-26
FTB Part B is a per-family payment designed to provide extra support where one parent stays home or earns a low secondary income. The maximum fortnightly rate depends on the age of your youngest eligible child. If your youngest child is under 5, the maximum rate is $188.86 per fortnight. If your youngest child is aged 5 to 18 (and in full-time study if 16-18), the maximum rate is $131.74 per fortnight. Like Part A, FTB Part B also includes an annual supplement of $430.70 per family, paid as a lump sum after the end of the financial year. FTB Part B is available to single parents regardless of income (though it is subject to the Part B income test for the primary earner in couple families). For couple families, the primary earner's income must be below $107,159 per year, and the payment is income-tested against the secondary earner's income. Grandparent carers receive FTB Part B regardless of income and receive an additional Grandparent supplement. FTB Part B is not available to couple families where the youngest child is 13 or older, unless they are grandparent carers.
FTB Part A Income Test
The FTB Part A income test uses your family's adjusted taxable income (ATI) to calculate your entitlement. ATI includes taxable income, reportable fringe benefits, tax-exempt foreign income, target foreign income, net rental property losses, and certain other amounts. The income test has two reduction thresholds. The first threshold is $58,108 per year — if your combined family ATI is below this, you receive the maximum rate of FTB Part A. Between $58,108 and the point where your payment reaches the base rate, your FTB Part A reduces by 20 cents for every dollar of income above $58,108. Once your payment reaches the base rate (approximately $66.56 per fortnight per child), a second threshold of $107,159 applies — above this, the base rate reduces by 30 cents per dollar until the payment reaches zero. This means high-income families can still receive the base rate of FTB Part A if their income is between roughly $80,000 and $107,159 (depending on the number and ages of children). Families with incomes well above $107,159 generally receive no FTB Part A.
FTB Part B Income Test
The FTB Part B income test works differently from Part A. For single parents, there is no income test on FTB Part B — you receive the full amount regardless of your income (though you still need to lodge a tax return for reconciliation). For couple families, two conditions must be met. First, the primary earner's adjusted taxable income must be $107,159 or less per year. If the primary earner's income exceeds this amount, the family receives no FTB Part B. Second, the secondary earner's income is tested separately — FTB Part B reduces by 20 cents for every dollar the secondary earner earns above $6,059 per year. This means if the secondary earner earns more than approximately $29,000 per year (exact amount depends on the age of the youngest child), the family will receive no FTB Part B. The low secondary earner threshold of $6,059 is notably restrictive — even modest part-time work by the second parent starts reducing the payment. This structure was designed to support families with one parent at home or working minimal hours.
How to Claim Family Tax Benefit
You can claim FTB online through your myGov account linked to Centrelink. To make a claim, you will need the Tax File Numbers of both parents (or an exemption), your bank account details, your children's birth certificates or proof of birth, and immunisation records. Go to myGov, select Centrelink, then navigate to Payments and Claims, Make a Claim, and select Families. The online form will walk you through your family circumstances, income estimate, and children's details. You need to estimate your family income for the financial year — it is important to be as accurate as possible to avoid an overpayment at reconciliation. If you are expecting a child, you can lodge an early claim up to three months before the expected date of birth. Processing typically takes two to five business days for straightforward claims. You can also claim FTB as a lump sum after the end of the financial year by lodging your tax return, but this means missing out on the fortnightly cash flow. Most families find fortnightly payments more helpful.
FTB Reconciliation and Overpayments
At the end of each financial year, Services Australia reconciles your FTB payments against your actual income by checking your tax return. If your actual income was higher than your estimate, you may have been overpaid, resulting in a debt. If your actual income was lower, you may receive a top-up payment. This reconciliation process is why it is critical to estimate your income accurately when you claim FTB. You must lodge your tax return (or inform Centrelink that you are not required to lodge) by the end of the lodgement year for reconciliation to occur. If you fail to lodge or confirm your income, you may have to repay all FTB received for that year. The annual supplement payments ($916.15 for FTB Part A and $430.70 for FTB Part B) are only paid after reconciliation, providing a buffer against potential overpayments. To avoid surprises, review your income estimate with Centrelink whenever your circumstances change — a pay rise, new job, or change in hours can all affect your entitlement.
Immunisation and FTB
Your children must meet immunisation requirements for you to receive certain FTB payments. Under the 'No Jab, No Pay' policy, your children must be fully immunised for their age, be on an approved catch-up schedule, or have an approved medical exemption to receive FTB Part A end-of-year supplement and the Child Care Subsidy. If your child is not up to date with their immunisations and does not have an exemption, you will lose $66.56 per fortnight per child from your FTB Part A (the supplement amount is withheld). This can add up to over $1,700 per year per child. Immunisation status is checked automatically through the Australian Immunisation Register (AIR), so you generally do not need to provide records yourself — your GP or vaccination provider will update the register. If there is a discrepancy, contact the AIR or your immunisation provider to have the records corrected. Conscientious objection is not accepted as an exemption — only approved medical conditions qualify.
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General information and estimates only — not financial, tax, or legal advice. Always verify with Services Australia.
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