Family Tax Benefit Part B rates 2026
Family Tax Benefit Part B
Maximum Part B per fortnight (youngest child under 5)
Effective 1 July 2026 · Source: DSS / Services Australia · What changed on 1 July 2026
Family Tax Benefit Part B gives extra help to single-parent families and to families with one main income. It is paid per family, not per child, and the rate depends on the age of your youngest child. It is paid by Services Australia through Centrelink.
This page shows the Part B rates, with their effective date, and how the income tests work. Family Tax Benefit is indexed once a year, on 1 July. The next change is on 1 July 2027.
Full Family Tax Benefit Part B rate table
| Youngest child | Max /fortnight | Max /year |
|---|---|---|
| Youngest child aged under 5 | $200.34 | $5,223.15 |
| Youngest child aged between 5 and 18 | $139.86 | $3,646.35 |
Plus an end-of-year supplement of up to $478.15 per family, paid after your income is balanced.
Source: DSS Social Security Payment Parameters, 1 July 2026 — Family Tax Benefit (Part B) · DSS Social Security Payment Parameters, 1 July 2026 — FTB (Part B) — End of Year Supplement
The table below shows the Part B rates. There is one rate for families whose youngest child is under 5, and a lower rate for families whose youngest child is 5 to 18. It is a single amount per family, no matter how many children you have.
Rates are shown both per fortnight and per year, because Family Tax Benefit is worked out on yearly family income. A separate end-of-year supplement is paid per family after the financial year, once your income is confirmed.
What changed on 1 July 2026
| Rate | Before 1 July 2026 | From 1 July 2026 | Change | Change % |
|---|---|---|---|---|
| Youngest child aged under 5 | $193.34 | $200.34 | +$7.00 | +3.62% |
| Youngest child aged between 5 and 18 | $134.96 | $139.86 | +$4.90 | +3.63% |
- On 1 July 2026, Family Tax Benefit Part B, youngest child aged under 5, rose $7.00, or 3.62%, from $193.34 to $200.34.
Family Tax Benefit Part B in 2026
| Rate | Before | 1 January 2026 | 20 March 2026 | 1 July 2026 | 20 September 2026 | 2026 change |
|---|---|---|---|---|---|---|
| Youngest child aged under 5 | $193.34 | — | — | $200.34 | — | +$7.00 (+3.62%) |
| Youngest child aged between 5 and 18 | $134.96 | — | — | $139.86 | — | +$4.90 (+3.63%) |
- Family Tax Benefit Part B, youngest child aged under 5, rose $7.00 (3.62%) across 2026, from $193.34 to $200.34 on 1 July 2026.
How much Family Tax Benefit Part B pays
The Part B rate for your family is shown in the data block and table above, set by the age of your youngest child. It can be paid per fortnight or as a yearly amount.
Whether you get Part B, and how much, depends on your income. A single parent under the primary earner income limit gets the maximum. In a couple, the lower earner's income reduces the payment above a free area. The next increase is on 1 July 2027.
| Situation | Income a year | Payment |
|---|---|---|
| Single parent, youngest child aged under 5 | $60,000 | $5,223.15 a year |
| Single parent, youngest child aged under 5 | $130,000 | $0 a year |
| Couple, secondary earner on $20,000, youngest child aged under 5 | $100,000 | $2,653.95 a year |
Incomes are adjusted taxable incomes for the year. For couples the income column shows the primary earner. Amounts are yearly and do not include the end-of-year supplement.
- A couple whose secondary earner has $20,000 a year gets $2,653.95, $2,569.20 less than the maximum of $5,223.15.
Family Tax Benefit Part B income test
| Test | Amount |
|---|---|
| Primary (higher) earner income limit — nil above this | $124,327 |
| Secondary (lower) earner income free area | $7,154 |
| Reduction above the secondary free area | 20c per dollar |
Source: DSS Social Security Payment Parameters, 1 July 2026 — Family Tax Benefit (Part B)
| Youngest child | With supplement | Without supplement |
|---|---|---|
| youngest-under-5 | $35,661 | $33,270 |
| youngest-5-18 | $27,777 | $25,386 |
Part B has two income tests. First, the primary earner, the higher earner in a couple or the parent in a single-parent family, must have yearly income under the primary earner income limit. If they are over it, no Part B is paid.
Second, for couples, the secondary earner, the lower earner, has an income free area. Above that free area, their income reduces the payment by 20 cents for each dollar. A single parent under the primary earner income limit gets the maximum rate.
The primary earner income limit and the secondary earner free area are shown in the income test detail on this page. Adjusted taxable income includes more than salary, so see our adjusted taxable income page for what counts.
Where Family Tax Benefit Part B stops
| Situation | Income free area | Payment reaches $0 at | DSS figure |
|---|---|---|---|
| Single parent or primary earner | — | $124,327 a year | Matches the DSS limit |
| Couple, secondary earner — youngest child aged under 5 | $7,154 | $33,270 a year | Matches the DSS limit |
| Couple, secondary earner — youngest child aged under 5, with the end-of-year supplement | $7,154 | $35,661 a year | Matches the DSS limit |
| Couple, secondary earner — youngest child aged between 5 and 18 | $7,154 | $25,386 a year | Matches the DSS limit |
| Couple, secondary earner — youngest child aged between 5 and 18, with the end-of-year supplement | $7,154 | $27,777 a year | Matches the DSS limit |
Rounded up to the cent, as DSS rounds its limits.
- The cut-out for couple, secondary earner — youngest child aged under 5, $33,270, is $91,057 lower than for single parent or primary earner, $124,327.
Estimate your Family Tax Benefit Part B
Nil if over $124,327.00 a year.
Estimated FTB Part B
$5,223.15per year
- ≈ per fortnight $200.34
- End-of-year supplement, after reconciliation $478.15
How this is worked out
What this means
Family Tax Benefit Part B is a single amount per family. The rate is higher while your youngest child is under 5 and lower once your youngest is 5 to 18. You can be paid every two weeks or as a lump sum after the financial year.
Part B is aimed at families that rely on one main income, including single parents. For a single parent, only the primary earner income limit applies. For a couple, the higher earner must be under the primary earner income limit, and then the lower earner's income is tested.
Like Part A, Part B is worked out on yearly income and reconciled after the financial year. A Part B end-of-year supplement is paid once your income is confirmed and you have met the requirements.
Part B can also include a small Energy Supplement, but for Family Tax Benefit it is grandfathered: it is only paid to families who have maintained their eligibility since 19 September 2016, and it is frozen, so it never rises at indexation. Newer FTB claims generally do not include it.
Family Tax Benefit is indexed on 1 July. The next increase is on 1 July 2027, and this page updates to match.
Who can get Family Tax Benefit Part B
Services Australia assesses Part B on whether you are a single parent or a couple with one main income, the age of your youngest child, your residence status, and your income. There are limits on how old your youngest child can be, and the rules are tighter for couples than for single parents.
This page reports the rates and the income tests. It does not decide your claim. For the eligibility rules that apply to your own situation, check the official Family Tax Benefit page linked at the top and bottom of this page.
Related
- Family Tax Benefit Part B vs Family Tax Benefit Part ASide by side at three incomes
- 1 July 2026 indexationEvery payment, old against new
- Payment dates 2026Cycles and public holidays
Family Tax Benefit Part B: common questions
- How much is Family Tax Benefit Part B?
- There is one rate if your youngest child is under 5 and a lower rate if your youngest is 5 to 18. It is a single amount per family, shown per fortnight and per year in the table at the top of this page. What you get depends on your income.
- Who can get Family Tax Benefit Part B?
- Part B is for single parents and for families with one main income. In a couple, the higher earner must be under the primary earner income limit, and then the lower earner's income is tested. A single parent under the limit gets the maximum rate.
- How does the Part B income test work?
- First, the primary earner must be under the primary earner income limit, or no Part B is paid. Then, for couples, the secondary earner has an income free area, and their income above it reduces the payment by 20 cents in the dollar. The thresholds are on this page.
- When does Family Tax Benefit Part B go up next?
- Family Tax Benefit is indexed once a year, on 1 July. The next increase is on 1 July 2027. This page updates to match.
- Is Family Tax Benefit Part B taxable?
- No. Family Tax Benefit Part B is not taxable and you do not include it in your tax return. Your family's income still decides how much you get.
Estimates and general information only — not financial advice. Check Services Australia for your circumstances.
Rates effective 1 July 2026 · next scheduled indexation 1 July 2027. Source: DSS / Services Australia. Last checked 23 September 2026.