Family Tax Benefit Part B: 2026–27 Rates, Income Limits & Rules
Family Tax Benefit Part B provides extra financial support to single parents, non-parent carers, and couple families where one parent is the primary earner. For 2026–27, the maximum fortnightly rate is $200.34 if your youngest child is aged 0–4, and $139.86 if aged 5–18. To be eligible, the primary earner must earn $124,327 or less per year. For couples, the secondary earner can earn up to $7,154 before payments reduce by 20 cents per dollar.
Key Facts at a Glance (2026–27)
- Maximum rate: $200.34/fn (child under 5) or $139.86/fn (child aged 5–18).
- Primary earner income limit: $124,327 per year (hard cliff).
- Secondary earner free area: $7,154 per year for couples.
- Secondary earner cut-off: $35,661 (youngest under 5) or $27,777 (youngest 5–13).
- Single parents receive maximum Part B without secondary income testing if earning $124,327 or less.
1. Part B Purpose & 2026–27 Rates
Family Tax Benefit Part B provides extra financial support to families where one parent does not work, works part-time, or where a single parent cares for children. Unlike Part A (which is paid per child), Part B is paid once per family based on the age of your youngest child.
| Age of Youngest Child | Fortnightly Rate | Annual Maximum (26 fn) |
|---|---|---|
| Youngest child aged 0 to 4 years | $200.34 | $5,208.84 |
| Youngest child aged 5 to 18 years | $139.86 | $3,636.36 |
2. The $124,327 Primary Earner Cliff
To qualify for FTB Part B, the primary earner (the parent with the higher income) must have an Adjusted Taxable Income of $124,327 or less for the 2026–27 financial year.
Important Cliff Threshold
3. Secondary Earner Income Test
If the primary earner meets the $124,327 test, the secondary earner (lower income or stay-at-home parent) is tested as follows:
- Income Free Area: The secondary earner can earn up to $7,154 per year without affecting the payment.
- 20% Taper Rate: For every dollar earned above $7,154, Part B reduces by 20 cents.
- Cut-off Thresholds:
- Youngest child aged 0–4: Cuts off at $35,661 secondary earner income.
- Youngest child aged 5–13: Cuts off at $27,777 secondary earner income.
4. Single Parent Part B Entitlements
Single parents and non-parent carers (such as grandparents) are completely exempt from the secondary earner income test. If you are single and earn $124,327 or less, you automatically receive the full maximum rate of FTB Part B ($200.34/fn for a child under 5 or $139.86/fn for an older child).
5. Age Limits: Couples vs Single Parents
Australian law applies different child age limits for FTB Part B depending on relationship status:
Couple Families
Part B is only payable until the end of the calendar year in which your youngest child turns 13.
Single Parents & Grandparents
Part B continues until the child turns 18 (provided they are enrolled in full-time secondary study if 16–18).
Official Legislative References & Sources
- Services Australia - Payment rates for FTB Part B (Services Australia, verified September 2026)
Frequently Asked Questions
Practical answers to common questions about Family Tax Benefit rules, eligibility, and payments.
For couple families in 2026–27, the secondary earner can earn up to $7,154 before payments taper by 20 cents per dollar. Part B reduces to $0 once the secondary earner reaches $35,661 (if the youngest child is under 5) or $27,777 (if the youngest child is aged 5 to 13).
Related Family Tax Benefit Resources
Explore specific rules, rate tables, and income tests for 2026–27.