Family Tax Benefit Part B income test 2026
How much you can earn before Family Tax Benefit Part B reduces, and how fast it tapers above the free area.
| 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.
More on Family Tax Benefit Part B
- Family Tax Benefit Part B overviewRate, tests and calculator
- Full rate tableEvery variant
- CalculatorEstimate your payment
Estimates and general information only — not financial advice. Check Services Australia for your circumstances.
Rates current as of 1 July 2026. Source: DSS / Services Australia. Last checked 17 July 2026.