Family Tax Benefit Calculator AU 2025-26 (Part A & B)

What this calculator works out

Family Tax Benefit (FTB) is the main fortnightly Centrelink payment that helps Australian families with the day-to-day cost of raising children. It is administered by Services Australia under the A New Tax System (Family Assistance) Act 1999 and has two parts paid together:

• Part A is paid per child and is income-tested against family adjusted taxable income.
• Part B is paid per family as a top-up where there is one main income earner and a young child.

This calculator estimates both parts together for FY 2025-26, applies the two-step Part A income test, the $80,000 supplement cap, the Part B primary and secondary earner tests and a simple shared-care adjustment. It is a general estimate — Services Australia makes the official assessment when you lodge through myGov.

The formula and where the rates come from

All rates and thresholds below are the FY 2025-26 settings from Services Australia — Family Tax Benefit and are indexed each 1 July.

Part A — per child, then summed:

maxRate = $5,911.36 (age 0-12)  or  $7,691.32 (age 13-19, in study)
baseRate = $2,728.95

Step 1: max - 0.20 × max(0, familyATI - $66,722), floored at baseRate
Step 2: baseRate - 0.30 × max(0, familyATI - $118,771), floored at $0
ratePerChild = max(Step 1, Step 2)

Annual supplement = $938.05 per child IF familyATI ≤ $80,000 (else $0)

The "higher-of" rule means a family stays at least at the base rate ($2,728.95 per child) until family income reaches $118,771, after which Part A starts to reduce again at 30c per dollar.

Part B — per family:

If primaryEarnerATI > $117,194 → Part B = $0  (hard cliff)

maxRate = $4,923.85  if youngest child is 0-4
        = $3,434.05  if youngest child is 5+ (cuts off at age 13 for couples,
                                              age 18 for single parents /
                                              grandparent carers in study)

For couples:
  excess = max(0, secondaryEarnerATI - $6,789)
  Part B = max(0, maxRate - 0.20 × excess)

For single parents:
  Part B = maxRate (subject to the $117,194 primary cap)

Maintenance income test: child support received above a small free area (around $1,915 for one child, indexed) reduces Part A above the base rate by 50c per $1, but does not reduce the base or supplement.

Shared care: if you only have a child a portion of the time, both Part A and Part B are pro-rated. Services Australia assesses care percentages per child; this calculator uses a single family-level percentage as a proxy.

How to read the inputs

• Income mode — pick "single combined income" to enter one figure for the whole family, or "primary + secondary" to model the Part B secondary earner test correctly. Part B is sensitive to which earner is "primary" because the $117,194 cap and $6,789 free area apply differently.
• Children aged 0-12 / 13-19 — Part A pays a higher max rate for older children, but the older band requires the child to be in approved full-time secondary study. Children 16-19 not in study do not qualify.
• Youngest child age — used by Part B only. Couples lose Part B once the youngest turns 13; single parents and grandparent carers can keep Part B until 18 (subject to study).
• Single parent / grandparent carer — if ticked, the secondary earner test is skipped and Part B is paid at the full max rate up to the primary cap.
• Annual maintenance — enter total child support received in the year. Above the free area, this reduces Part A above the base rate at 50c per $1 (it never reduces the base rate or supplement).
• Shared care — set to less than 100% if your child is in your care only some of the time (the other carer can claim the remainder if eligible).

Worked examples

1. Two-income couple, two young kids, Part A maximum. Sam ($60,000) and Alex ($25,000), two children aged 4 and 7. Family ATI $85,000. Step 1: $85,000 - $66,722 = $18,278 × 20c = $3,656 reduction per child → $5,911.36 - $3,656 = $2,255 → floored at base $2,728.95. So Part A = 2 × $2,728.95 = $5,457.90. No supplement (income > $80k). Part B: youngest age 4 → max $4,923.85, secondary earner excess $25,000 - $6,789 = $18,211 × 20c = $3,642 reduction → Part B = $1,281.85. Total ≈ $6,740 / year ($259 / fortnight).

2. Single low-income parent, two kids, full FTB. Single mum, ATI $35,000, kids aged 2 and 5. Both Part A children at maximum: 2 × $5,911.36 = $11,822.72. Plus 2 × $938.05 supplement = $1,876.10 (income ≤ $80k). Part B (single parent, youngest 2) = full $4,923.85. Total = $18,623 / year ($716 / fortnight) before any other Centrelink payments.

3. Above the upper threshold, base rate plus tapered Part B. Couple, primary $130,000, secondary $20,000 (combined ATI $150,000), one child aged 5. Part A: Step 2 above $118,771 → base $2,728.95 - 0.30 × ($150,000 - $118,771) = $2,728.95 - $9,369 → $0. Part B: primary $130,000 > $117,194 → $0. Total = $0. Above this combined income, Part B is gone and Part A approaches zero.

4. High-income earner above the Part B cap. Couple, primary $125,000, secondary $40,000, one child aged 3. Part A reduces under Step 2 (combined income $165,000) to $0 over time. Part B = $0 (primary > $117,194 cap). Total = $0. Even though Part A is per-child, both tests are based on combined family income.

5. 50% shared care after separation. Same family as Example 2 but separated; mum has 50% care of both children. All Part A and Part B values halve → ~$9,311 / year. The other parent can claim the remaining 50% if they meet the tests and the children are an FTB child of theirs as well.

6. Large family with mix of ages. Family ATI $75,000, three children aged 3, 7, 14. Part A per-child rate (Step 1: excess $8,278 × 20c = $1,656 reduction; max - reduction floors at base for younger children). Two younger at max - $1,656 = $4,255.36 each, one teen at $7,691.32 - $1,656 = $6,035.32. Total Part A = $4,255.36 × 2 + $6,035.32 = $14,546.04 base. Plus 3 × $938.05 supplement = $2,814.15. Plus Part B (youngest 3 → $4,923.85, secondary income TBD) — say single income → full $4,923.85. Total ≈ $22,284 / year.

Common pitfalls

• Adjusted taxable income (ATI), not just taxable income. Family ATI for FTB includes salary sacrifice super, reportable fringe benefits, net rental losses, foreign income and tax-free pensions. People who only enter their gross salary will overestimate FTB.
• Part A "higher of" trap. Above the lower threshold of $66,722 the Step 1 taper reduces the max rate toward the base rate ($2,728.95). The base rate is a floor — you cannot drop below it until the upper threshold of $118,771 is crossed.
• The Part A supplement is end-of-year, not fortnightly. The $938.05 per child is paid after you lodge your tax return and Centrelink reconciles your income. You will not see it on your fortnightly statement.
• Part B is per family, not per child. Adding a second child does not double Part B — the rate is set by the youngest child only and the family receives one Part B amount.
• Maintenance reduces Part A, not Part B. Only Part A above the base rate is affected by maintenance income, and it never reduces the supplement. People often think child support cancels FTB entirely; usually it only trims the top of Part A.
• Couples vs single parent age cut-off. Couples lose Part B at age 13 of the youngest child; single parents and grandparent carers can keep it to age 18 (with study). The calculator applies the right cut-off based on the single-parent toggle.
• Shared care is per-child, not per-family. This calculator uses a single family-level percentage as a simplification. Where care percentages differ between children, your actual entitlement may be slightly higher or lower than the estimate.
• All rates are indexed 1 July. If you read this article in late June, the next financial year's figures may already be slightly different. Always confirm against servicesaustralia.gov.au before relying on the figure for a budget.

Related calculators

• Parental Leave Pay Calculator (AU) — government-funded paid parental leave for new babies.
• Commonwealth Rent Assistance Calculator — supplementary payment for renting families on FTB.
• JobSeeker Payment Calculator — main income support payment for working-age adults.
• Age Pension Calculator — for grandparents and older carers.
• Stamp Duty Calculator NSW — for the next big family expense.

Sources:

• Services Australia — Income test for FTB Part A
• Services Australia — Income test for FTB Part B
• Services Australia — FTB Part A payment rates
• Services Australia — FTB Part B payment rates
• Services Australia — How much Family Tax Benefit you can get
• A New Tax System (Family Assistance) Act 1999