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Family Tax Benefit (FTB) Part A & Part B Eligibility Guide (2026–27)

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Family Tax Benefit (FTB) Part A & Part B Guide (2026–27)

Raising children in Australia comes with significant everyday financial commitments. The Family Tax Benefit (FTB) is an Australian Government payment administered by Services Australia through Centrelink to help families with the cost of raising dependent children.

Family Tax Benefit is split into two distinct parts:

  • FTB Part A: Paid per child to help with the general costs of raising children.
  • FTB Part B: Paid per family to provide extra financial assistance to single parents, non-parent carers (grandparents), and single-earner couple families.

This guide provides a detailed breakdown of 2026–27 payment rates, income test tapers, end-of-year supplements, and eligibility requirements.

1. Family Tax Benefit Part A: How It Works

FTB Part A is calculated on a per-child basis and depends on your family's adjusted taxable income, the number of children you care for, and their ages.

Maximum FTB Part A Payment Rates (Per Fortnight)

  • Child aged 0 to 12 years: Up to ~$222.04 per fortnight (plus end-of-year supplement of ~$916.15 per child).
  • Child aged 13 to 19 years (in secondary school): Up to ~$288.82 per fortnight (plus supplement).
  • Base FTB Part A Rate: ~$71.68 per fortnight per child (payable to families earning above the lower income threshold).

The FTB Part A Income Tests:

  • First Income Free Area: Families with adjusted taxable income up to ~$65,700 receive the maximum rate of FTB Part A.
  • Taper Rate: For income above $65,700, your payment reduces by 20 cents for each dollar over the threshold until you reach the base rate.
  • Second Income Free Area: For higher-earning families, income above ~$115,000 reduces the base rate by 30 cents per dollar until it reaches $0.

2. Family Tax Benefit Part B: Single Parents & Single-Income Families

FTB Part B is designed specifically to assist families with only one primary income earner, single parents, and grandparent carers with dependent children under 16 (or up to 18 if secondary students).

Maximum FTB Part B Payment Rates

  • Youngest child aged 0 to 4 years: Up to ~$188.86 per fortnight (plus end-of-year supplement of ~$448.95 per family).
  • Youngest child aged 5 to 18 years: Up to ~$131.74 per fortnight (plus supplement).

Income Test for FTB Part B:

  • Single Parents / Grandparent Carers: Eligible if your individual income is $117,194 or less per year.
  • Couples:
    1. The primary earner must earn $117,194 or less per year.
    2. The secondary earner can earn up to $6,643 per year before FTB Part B reduces by 20 cents for each dollar earned above this amount.

3. End-of-Year FTB Supplements

At the end of each financial year, when parents lodge their individual tax returns with the ATO, Centrelink conducts a formal reconciliation:

  • FTB Part A Supplement: Up to ~$916.15 per eligible child.
  • FTB Part B Supplement: Up to ~$448.95 per eligible family.

Note: To receive the FTB Part A supplement, children must meet government immunization requirements and health check milestones (the "No Jab, No Pay" policy).

4. How to Claim FTB from Services Australia

  1. Link Centrelink to MyGov: Sign into your MyGov account and ensure your Centrelink profile is linked.
  2. Submit a Claim: You can submit an online claim up to 3 months before your child's birth or adoption.
  3. Choose Payment Frequency: You can receive FTB as regular fortnightly payments throughout the year, or as a single lump-sum payment following end-of-year tax return lodgment.

5. Calculate Your Family Assistance Entitlements

Model your fortnightly payments and check income test thresholds using our free Australian government support calculators:

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