Family Tax Benefit 2026-27: Part A $235.48/fn, Part B $200.34/fn + FTB Supplement

Family Tax Benefit Part A is paid per child and helps with the cost of raising children. For 2026-27 (rates from 1 July 2026), the maximum rate for children aged 0-12 is $235.48 per fortnight ($6,139.30 per year). For children aged 13-19 (who must be in full-time secondary study if 16-19), the maximum rate is $306.46 per fortnight ($7,989.85 per year).

There's also a base rate of $75.60 per child per fortnight ($1,971.00 per year) — 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 $706.44 per fortnight in Part A alone (source: Services Australia, FTB Part A payment rates, updated 1 July 2026; DSS Family Assistance Guide 3.1.1.20).

Part A is available to families with dependent children aged 0-15, or 16-19 if in full-time secondary study. Estimate your own entitlement with the Family Tax Benefit calculator; if you are reconciling last year's payments, use the 2025-26 column and our Centrelink balancing guide.

Part A uses two income tests, and you receive the HIGHER result. Income test 1: if your adjusted taxable family income exceeds $69,131 per year (the 2026-27 income free area), Part A reduces by 20 cents for every dollar above that threshold, until it reaches the base rate ($75.60/fn per child). Income test 2: if your income exceeds the higher income free area of $123,078 per year, the base rate reduces by 30 cents per dollar above $123,078 (Services Australia, income test for FTB Part A, updated 1 July 2026).

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: Test 1: $235.48 − ($100,000 − $69,131) × 0.20 ÷ 26 = $235.48 − $237.45, which is below zero — so the base rate of $75.60 applies. Test 2: because $100,000 is under the $123,078 higher income free area, the full base rate of $75.60/fn is payable. Result: $75.60/fn. The same tests apply whatever your employment type — casual, part-time and self-employed income all count.

Part B provides extra support for single parents and single-income families. It's paid per family (not per child). The rate depends on the age of your youngest child: $200.34 per fortnight if your youngest is under 5, or $139.86 per fortnight if your youngest is 5-18 (2026-27 rates; $193.34 and $134.96 in 2025-26).

For single parents, Part B is paid at the full rate as long as your own income is $124,327 or less — there is no secondary-earner test for singles. For couples, Part B is affected by two tests: the primary earner's income must not exceed $124,327 per year, and the secondary earner (lower-income partner) can earn up to $7,154 per year before Part B starts reducing at 20 cents per dollar (Services Australia, income test for FTB Part B, updated 2 July 2026).

So Part B is designed for families where one parent stays home or works minimal hours.

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. For 2025-26 the FTB Part A supplement was up to $916.15 per child and the Part B supplement up to $430.70 per family; both are indexed on 1 July, so check Services Australia for the 2026-27 amounts when you balance. The Part A supplement is only paid if your family's adjusted taxable income is $80,000 or less.

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's also a Newborn Upfront Payment (a lump sum) and a Newborn Supplement paid over the first 13 weeks — worth roughly three times as much for a first child as for later children — for families who don't receive Parental Leave Pay for that child. Both are indexed each 1 July; Services Australia publishes the current amounts.

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'). Our FTB debt checker compares your current estimate against your likely actual income and shows whether you are heading for a debt before reconciliation catches you out.

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.

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.