2026–27 One payment per family
Family Tax Benefit Part B Rates (2026–27)
Part B goes to single income families — it is a flat amount per family, based on the age of your youngest child. It is the payment most affected by the lower earner’s income, not the higher one.
The rates for 2026–27
| Your situation | Per year | Notes |
|---|---|---|
| Youngest child under 5 | $5,223.15 | Couples and single parents alike — the highest rate |
| Youngest child 5 to 12, couple family | $3,646.35 | |
| Youngest child 5 to 18, single parent, grandparent or great-grandparent | $3,646.35 | Single parents keep Part B until the youngest turns 18 |
| Youngest child 13 or over, couple family | Nil | A couple is not eligible for Part B at all in this case |
| Part B supplement (per family) | $478.15 | Paid once, after the end of the income year |
The two income tests
Part B is the only family payment with a test on the higher earner. Both have to be satisfied.
Step 1 — the primary earner must earn no more than $124,327 a year
This is a hard limit. One dollar over and the family is not eligible for Part B at all — there is no taper on this test.
Step 2 — the lower earner’s income above $7,154 cuts the rate by 20 cents per dollar
Worked example: a couple with a youngest child under 5 and a lower earner on $20,000. The maximum is $5,223.15 + $478.15 supplement = $5,701. Income above the free area is $12,846, so the reduction is $2,569. Part B is $3,132 a year, or $120.14 a fortnight.
Where Part B runs out
Because the allowance also tapers away, there is a point at which the lower earner earns too much for Part B to pay anything. The older your youngest child, the earlier that point comes:
| Couple family | Lower earner free area | No Part B above |
|---|---|---|
| Youngest child Under 5 | $7,154 | $35,661 |
| Youngest child 5 to 12 | $7,154 | $27,777 |
For a single parent there is no lower earner test at all, so the only limit is the $124,327 primary earner threshold on their own income.
Part A or Part B?
| Part A | Part B | |
|---|---|---|
| Paid per | Child | Family |
| Tested on | Combined family income | Higher earner limit, then lower earner’s income |
| Free area | $69,131 | $7,154 |
| Maximum, one young child | $6,139 | $5,223 |
| Supplement | $970.90 per child | $478.15 per family |
| Aimed at | Every family with children | Single income families |
Most families with young children get both. Part B is the one that shrinks first if the stay at home parent picks up part time work, because that income is the tested one.
Frequently asked questions
How much is FTB Part B per fortnight?
For a youngest child under 5 the maximum is $5,223.15 a year, which is $200.34 a fortnight. For a youngest child aged 5 to 12 in a couple family it is $139.86 a fortnight.
What is the Part B income test?
Two separate checks. First the primary earner — the higher earner — must be on no more than $124,327 a year, or the family gets nothing. Then the lower earner’s income reduces the payment by 20 cents for every dollar above $7,154.
I am a single parent. Does the lower earner test apply to me?
No. A single parent has no secondary earner, so as long as your own income is $124,327 or less you get the maximum Part B for the age of your youngest child. Single parents keep Part B until the youngest child turns 18, where a couple loses it at 13.
Does it matter who the main carer is?
No. The income test follows the money, not the caring. Whichever of you earns less is the one whose income is tested, even if the higher earner is the one at home with the children.
Why did Part B drop when I went back to work part time?
Because your income became the tested one. Going from $7,154 to $30,000 of part time earnings cuts the maximum under-5 rate from $5,701 to about $1,132 a year.
Is there a return to work rule?
There is a limited rule that keeps FTB Part B at the rate that applied before you returned to work, for the first year in some cases. It depends on your circumstances, so confirm it with Centrelink rather than assuming it applies.
Next
- Family Tax Benefit calculator — put your own numbers in
- FTB Part A rates — the per child rates and the two tapers
Rates and income tests from Department of Social Services — Family Assistance Guide, checked 12 October 2026.