How We Calculate Family Tax Benefit (FTB)
Rules & Data Version
Rules version: 2025–26 Based on Services Australia published rates and thresholds as at 1 May 2026
CCSChecker provides an independent estimate only. Final Family Tax Benefit (FTB) eligibility, rates and payments are assessed and determined by Services Australia. Circumstances vary and this tool cannot account for every individual situation.
What the FTB Calculator Models
The standalone FTB calculator estimates:
- FTB Part A — per-child payment based on family income and children's ages
- FTB Part B — secondary-earner supplement based on the primary earner and youngest child's age
- Income sensitivity — how your FTB changes if income rises or falls by $10,000
- Reconciliation risk — whether your income sits close to supplement thresholds
The calculator is fully client-side — no data is sent to our servers. It uses sessionStorage to carry inputs between pages.
FTB Part A
Maximum Rates (2025–26, per child per fortnight)
| Child age | Maximum rate (per fortnight) |
|---|---|
| 0–12 | $222.04 |
| 13–15 | $288.82 |
| 16–19 (full-time secondary student) | $288.82 |
A higher base rate of $71.26/fortnight per child applies where families do not meet the income test for the maximum rate.
Part A Income Test
FTB Part A uses a two-stage income test:
Stage 1 — Primary test (reduces from maximum to base rate):
- Maximum rate paid in full below $62,634 combined family ATI
- Above $62,634, Part A reduces by 20 cents per dollar until it reaches the base rate
Stage 2 — Base rate test (reduces base rate to zero):
- Base rate paid in full below $115,997 combined family ATI
- Above $115,997, base rate reduces by 30 cents per dollar until it reaches zero
Both thresholds increase by $3,986 for each additional child after the first.
Large Family Supplement
An additional amount is added for families with 3 or more FTB children:
- 3 children: $19.14/fortnight
- 4+ children: $25.48/fortnight
Multiple Birth Allowance
Families with triplets or higher multiple births receive an additional supplement per child above twins.
End-of-Year Supplement (Part A)
A non-income-tested supplement of $916.15 per child per year is paid at reconciliation. This supplement is only payable where family ATI is at or below $80,000. CCSChecker flags where income is close to or above this threshold as a reconciliation risk.
Shared Care
Where a child spends time with each parent under a formal or informal arrangement, FTB Part A is apportioned by the care percentage. The calculator accepts a care percentage input. The minimum percentage to attract FTB Part A is 35%.
Maintenance Income Test
If a family receives child support (maintenance income), FTB Part A may be reduced by the maintenance income test (MIT):
- Each family has a free area (approximately $1,786/year for one child, rising with additional children)
- Maintenance income above the free area reduces FTB Part A by 50 cents per dollar
CCSChecker models the MIT using the annual child support amount entered and standard free areas.
FTB Part B
FTB Part B is paid per family (not per child) and is based on the youngest qualifying child's age and the secondary earner's income.
Maximum Rates (2025–26, per family per fortnight)
| Youngest child age | Maximum rate (per fortnight) |
|---|---|
| 0–4 | $188.86 |
| 5–13 | $131.74 |
| 13–18 (eligible child) | $131.74 |
Part B Income Test
FTB Part B is income-tested on the secondary earner (or sole parent) only:
- Paid in full where secondary earner income is at or below $6,059
- Reduces by 20 cents per dollar of secondary earner income above $6,059
- Reduces to nil above approximately $29,585 (youngest child under 5) or $22,868 (youngest child 5–13)
The primary earner is not income-tested for Part B directly, but FTB Part B is unavailable where the primary earner's individual ATI exceeds $100,900.
Sole Parents
Single parents are treated as both primary and secondary earner. The $100,900 primary earner restriction does not apply to sole parents.
Adjusted Taxable Income (ATI) for FTB
FTB uses the same ATI definition as CCS:
- Taxable income
- Reportable fringe benefits (at 100%, not 53% — unlike CCS)
- Reportable employer super contributions
- Total net investment losses
- Foreign income
- Minus child support paid
Salary packaging with an exempt employer (hospital, PBI) adds back RFBA at 100% for FTB purposes, not 53%. This is different from CCS, where only 53% is added back. CCSChecker notes this distinction in the FTB calculator inputs.
Fortnightly vs Annual Display
CCSChecker displays FTB estimates in both fortnightly and annual terms. Annual figures are derived by multiplying fortnightly amounts by 26.
What the FTB Calculator Does Not Model
- Rent Assistance (included in some FTB Part A assessments but not separately estimated here)
- Energy Supplement
- Newborn Upfront and Newborn Supplement
- FTB Part B for grandparent carers (different thresholds apply)
- Blended families or complex multi-household arrangements
- Past financial years
Disclaimer
This estimate is provided for planning purposes only. It is not financial or tax advice. Actual FTB entitlements are determined by Services Australia based on your full circumstances, including any trigger events and year-end reconciliation. Figures are rounded to the nearest dollar for display.