Family Tax Benefit Calculator 2026-27
Calculate FTB Part A, B & End-of-Year Tax Supplement (Centrelink)
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Complete Guide to Family Tax Benefit & Tax Supplements
💡 What is Family Tax Benefit (FTB)?
Family Tax Benefit is an Australian Government payment delivered by Centrelink to help eligible families with the cost of raising dependent children. It consists of two main components: FTB Part A (a per-child payment) and FTB Part B (additional support for lower-income single-income families). Payments are made fortnightly (26 times per year) directly into your nominated bank account.
The amount you receive depends on your combined family income, the number and ages of your dependent children, and your family structure. Centrelink administers the payments, while the Australian Tax Office (ATO) performs annual reconciliation against your tax return.
📋 FTB Part A: Child Payment Rates & Amounts (2026-27)
FTB Part A is paid for each eligible dependent child. The maximum amount depends on the child's age group. Different ages receive different fortnightly payment rates:
| Child Age Group | Maximum Per Fortnight | Annual Maximum |
|---|---|---|
| 0-12 years old | $196.03 | $5,096.78 |
| 13-19 years old (in secondary school) | $246.38 | $6,405.88 |
These maximum rates apply if your combined family income is at or below $69,131. As your income increases, your FTB A payment is reduced based on the income test tiers explained below.
💰 How FTB Part A Income Test Works (Three Tier System)
Your family tax benefit is tested against your combined family income (Adjusted Taxable Income). The reduction rate depends on which income tier your family falls into:
Your family receives the full maximum FTB A payment with no reduction. If your combined income is $69,131 or less, you also receive the end-of-year tax supplement ($970.90 per child).
Your FTB A payment reduces by 20 cents for every dollar of family income above $69,131. You continue to receive the end-of-year tax supplement. Example: $10,000 over threshold = $2,000 annual reduction ÷ 26 fortnights = $76.92 less per fortnight.
Your FTB A payment reduces by 30 cents for every dollar of combined family income above $123,078 (in addition to the 20% reduction from Tier 2). You lose the end-of-year tax supplement if family income exceeds $80,000.
🎁 End-of-Year Tax Supplement ($970.90 Per Child)
Critical Rule: The end-of-year tax supplement is ONLY paid if your combined family income is $80,000 or less.
The end-of-year supplement is an additional lump-sum payment made to families receiving FTB A. Each child entitled to FTB A receives $970.90 as a one-off annual supplement. However, this supplement is forfeited entirely if your combined family income exceeds $80,000, regardless of which income tier you're in.
Example: Family with 2 children earning $70,000 gets the supplement ($970.90 × 2 = $1,941.80). Same family earning $85,000 gets $0 supplement, even though they still receive fortnightly FTB A payments.
👨👩👧 FTB Part B: Lower-Income Family Support
Maximum Payment: $180.62 per fortnight ($4,696.12 annually)
FTB Part B provides additional support to families that rely primarily on one income. It's designed to help single-income families where one parent is the main earner. The eligibility criteria differ between single parents and couples.
👤 FTB Part B for Single Parents (Centrelink Payment)
Eligibility: Single parents with dependent children automatically qualify for FTB Part B assessment.
- Maximum payment if annual income ≤ $58,000
- Reduces by 20 cents for every dollar of income above $58,000
- Payment cuts out completely around $80,000 income
- No end-of-year supplement on FTB B income
👫 FTB Part B for Couples (Two-Part Income Test)
Couples must pass a two-part income test to receive FTB Part B:
The higher-earning partner must have annual income of $124,327 or less. If the primary earner exceeds this limit, the ENTIRE family becomes ineligible for FTB Part B, regardless of the secondary earner's income.
The lower-earning partner can earn up to $7,154 per year without affecting FTB Part B. Above this free area, the payment reduces by 20 cents per dollar. Additional cut-off points apply based on the youngest child's age.
| Youngest Child Age | Secondary Earner Income Limit |
|---|---|
| Under 5 years old | $35,661 per year |
| 5-18 years old | $27,777 per year |
✅ Full Eligibility Requirements for Centrelink Family Tax Benefit
- Australian citizen, permanent resident, or protected SCV holder
- Responsible for at least one dependent child aged 0-19 (or 20-21 if full-time student)
- Child meets Australian residency requirements (usually 104 weeks in Australia)
- Combined family income within the applicable threshold limits
- Not already receiving FTB for the same child from another person/country
- If child is a teenager: must be in approved full-time education, apprenticeship, or training
📊 Income Thresholds Summary (2026-27 Tax Year)
| Threshold Type | Amount |
|---|---|
| FTB A Maximum Rate Threshold | $69,131 |
| FTB A Second Taper Begins | $123,078 |
| End-of-Year Tax Supplement Cut-Off | $80,000 |
| FTB B Primary Earner Limit (Couples) | $124,327 |
| FTB B Secondary Earner Free Area | $7,154 |
📝 Important Tax & Centrelink Information
- Fortnightly Centrelink payments: FTB is paid 26 times per year into your bank account
- Payment choice: You can choose to receive fortnightly payments or wait for an end-of-year lump sum
- Report income changes: Tell Centrelink within 14 days if your circumstances change. Failure to report can result in overpayments you must repay
- Annual tax reconciliation: The ATO automatically compares your FTB payments against your actual tax return income. If you received more than entitled, you repay the difference. If less, you may get a refund
- Adjusted Taxable Income (ATI): FTB is tested against your ATI for tax purposes, not gross income
- Tax return obligation: You must declare FTB received when lodging your annual tax return, even though FTB itself is not taxable
- Combining with other Centrelink payments: You can receive FTB with Child Care Subsidy and other payments (but NOT with Parenting Payment)
❓ Common Family Tax Benefit Questions (FAQ)
Q: What if my income changes mid-year?
A: You must notify Centrelink within 14 days. Your fortnightly payments will be adjusted. If you've been overpaid during the year, you'll owe money back when the ATO reconciles your tax return.
Q: Can I receive FTB while on Parenting Payment?
A: No. Parenting Payment includes a built-in family assistance component. You cannot receive both FTB and Parenting Payment for the same child simultaneously. Centrelink will assess which payment is better for you.
Q: What if I'm separated and share care of children?
A: Each parent can claim FTB for the time the child is in their care. The payment is based on the percentage of care (25%, 50%, 75%, or 100%). Both parents can work with Centrelink to register shared care arrangements.
Q: Do grandparents caring for children get Family Tax Benefit?
A: Yes, if you are the registered approved carer and meet all other eligibility requirements including residency and income tests. Centrelink must recognize you as the child's carer.
Q: How does my tax return affect my Family Tax Benefit?
A: The ATO automatically receives your FTB information and compares it against your actual tax return income. If your actual income differs from what Centrelink estimated, reconciliation occurs automatically. You'll either owe money back or receive a refund.
Q: What happens if I don't declare my income correctly to Centrelink?
A: If your actual income (shown on your tax return) is higher than what you reported to Centrelink, you'll be required to repay any overpaid family tax benefit. Interest and penalties may also apply.
🔗 Official Centrelink & Tax Resources
Call: 13 61 50
Monday-Friday, 8am-5pm AEST