Family Tax Benefit Income Limits 2026–27: Cut-off Tables
For 2026–27, the income limit where Family Tax Benefit Part A cuts off completely depends on how many children you have and their ages. For a family with 1 child under 13, Part A cuts off at approximately $129,647. For 2 children under 13, it cuts off at approximately $141,107. For FTB Part B, the primary earner cannot earn more than $124,327, and the secondary earner must earn under $35,661 (youngest child under 5) or $27,777 (youngest child 5–13).
Key Facts at a Glance (2026–27)
- Part A maximum rate threshold: $69,131.
- Part A cut-off point increases with each additional child.
- Part B primary earner limit: $124,327 (hard cliff).
- Part B secondary earner cut-off: $35,661 (under 5) or $27,777 (5–13).
1. FTB Part A Cut-off Income Limits
The income limit where Family Tax Benefit Part A reduces to nil depends on the number and ages of children in your family. The table below outlines approximate full cut-off points for 2026–27:
| Family Composition | Maximum Rate Limit | Base Rate Limit | Full Cut-Off Income (Nil Payment) |
|---|---|---|---|
| 1 child aged 0 to 12 | $69,131 | $89,915 | ~$129,647 |
| 1 child aged 13 to 15 | $69,131 | $99,143 | ~$129,647 |
| 2 children aged 0 to 12 | $69,131 | $110,699 | ~$141,107 |
| 3 children aged 0 to 12 | $69,131 | $123,078 | ~$152,567 |
*Estimates assume standard child study status without child support deductions. For a precise calculation tailored to your exact scenario, use our FTB Calculator.
2. FTB Part B Income Limits
Family Tax Benefit Part B income limits apply separately to the primary and secondary earners:
| Earner | Income Free Area | Full Cut-Off Threshold (2026–27) |
|---|---|---|
| Primary Earner (Couples & Single Parents) | N/A (Full rate if ≤ limit) | $124,327 (Hard Cliff) |
| Secondary Earner (Youngest child 0–4) | $7,154 | $35,661 |
| Secondary Earner (Youngest child 5–13) | $7,154 | $27,777 |
3. How Cut-off Points Are Calculated
The Part A cut-off is calculated by adding your higher income free area ($123,078 + $4,891 for extra children) to the total base rate of FTB Part A for all children divided by the 30% second taper rate:
Official Legislative References & Sources
- Services Australia - Income limits for FTB (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
In 2026–27, a family with 1 child under 13 can earn up to approximately $129,647 before Part A reduces to nil. With 2 children under 13, the cut-off is around $141,107, and with 3 children, it is approximately $152,567.
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.