Family Tax Benefit Part A & B 2025-26: Rates, Income Test & Who Gets It
FTB Part A is up to $227.36/fn per child (0-12) and Part B is $193.34/fn if youngest is under 5. See income tests, thresholds, and calculate your FTB with our free tool.
FTB Part A rates for 2025-26
Family Tax Benefit Part A is paid per child and helps with the cost of raising children. The maximum rate for children aged 0-12 is $227.36 per fortnight ($5,911.36 per year). For children aged 13-19 (who must be in full-time education if 16-19), the maximum rate is $295.82 per fortnight ($7,691.32 per year). There is also a base rate of $72.94 per child per fortnight ($1,896.44 per year) — this is the minimum you can receive before Part A stops entirely. These rates are per child, so a family with 3 children under 13 could receive up to $682.08 per fortnight ($17,734.08 per year) in Part A alone. Part A is available to families with dependent children aged 0-15, or 16-19 if in full-time secondary study.
FTB Part A income test explained
Part A uses two income tests, and you receive the HIGHER result. Income test 1: If your adjusted taxable income exceeds $65,189 per year, Part A reduces by 20 cents for every dollar above that threshold, until it reaches the base rate ($72.94/fn per child). Income test 2: If your income exceeds $94,316 per year, the base rate reduces by 30 cents per dollar above $94,316. You receive whichever method gives you the higher amount. For most families with moderate incomes, test 1 applies. Test 2 only becomes relevant for higher-income families who would otherwise lose Part A entirely. For example, a family with one child under 13 earning $100,000 would get: Test 1: $227.36 − ($100,000 − $65,189) × 0.20/26 = $227.36 − $267.78 = $0 (so base rate of $72.94 applies). Test 2: $72.94 − ($100,000 − $94,316) × 0.30/26 = $72.94 − $65.57 = $7.37. Result: $72.94/fn (the higher of the two).
FTB Part B rates and income test
Part B provides extra support for single parents and single-income families. It is paid per family (not per child). The rate depends on the age of your youngest child: $193.34 per fortnight if your youngest is under 5, or $134.96 per fortnight if your youngest is 5-18. For single parents, Part B is paid at the full rate regardless of income — there is no income test on Part B for singles. For couples, Part B is affected by two tests: the primary earner's income must not exceed $120,007 per year, and the secondary earner (lower-income partner) can earn up to $6,935 per year before Part B starts reducing at 20 cents per dollar. This means Part B is designed for families where one parent stays home or works minimal hours.
FTB supplements and end-of-year top-ups
In addition to the regular fortnightly payments, families may receive FTB supplements after the end of the financial year once they lodge their tax returns. The FTB Part A supplement is up to $916.15 per child per year, and the Part B supplement is up to $430.70 per family per year. These supplements are only available if your family income is below $80,000. The supplements act as a top-up and are designed to compensate for any underpayment during the year if your estimated income was higher than your actual income. To receive the supplements, you must lodge your tax return (or confirm you're not required to lodge) by the end of the lodgement year. There is also a Newborn Supplement of $652.28 for a first child (or $326.14 for subsequent children) paid in the first 13 weeks, for families not receiving Parental Leave Pay.
Fortnightly payments vs lump sum: which is better?
You can choose to receive FTB fortnightly throughout the year, or as a lump sum after lodging your tax return. Most families choose fortnightly payments because they need the money as they go. However, if you choose fortnightly payments, your FTB is calculated on your estimated family income — if you underestimate your income, you may have to pay back some FTB at the end of the year (this is called an 'FTB overpayment' or 'Centrelink debt'). If you choose lump sum, your FTB is calculated on your actual income after you lodge your tax return, so there's no risk of overpayment. The downside is that you don't receive any FTB during the year. Some families use a hybrid approach: receive fortnightly payments but deliberately estimate their income slightly higher than expected, to avoid a debt at reconciliation.
How to apply and calculate your FTB
You can claim FTB online through your myGov account linked to Centrelink, by calling the Families line on 136 150, or in person. You'll need your tax file number (and your partner's if applicable), your children's details, and an estimate of your family income for the financial year. FTB can be claimed from the date of birth of your child, or the date they come into your care. If you adopt or become a foster carer, different rules may apply. You can backdate a claim by up to 12 months in some circumstances. Use our free FTB calculator to estimate your Part A and Part B entitlements based on your family income and children's ages.
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Official resources
General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.
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