Family Tax Benefit Part B Rates 2026: Single Income & Sole Parent Payments
Current Family Tax Benefit Part B payment rates for 2026, including maximum rates by child age, primary and secondary earner income tests, and eligibility for sole parents and single-income families.
FTB Part B Rates by Youngest Child Age (2025-26)
Family Tax Benefit Part B is designed to support single-parent families and two-parent families where one parent earns most of the income. The payment rate depends on the age of your youngest child. For the 2025-26 financial year, the maximum fortnightly rate is $194.46 when the youngest child is under 5 years old and $136.08 when the youngest child is aged 5 to 13 (or 14 to 18 if a full-time secondary student). Unlike FTB Part A, FTB Part B is paid per family, not per child — the rate is determined solely by the age of the youngest eligible child. An end-of-year supplement of up to $430.70 per family is paid after reconciliation. At maximum rates, FTB Part B is worth approximately $5,486 per year for families with a child under 5 or $3,969 per year for families with a youngest child aged 5 to 13.
Primary Earner Income Test
FTB Part B has a primary earner income limit that applies differently for couples and single parents. For couple families, the primary earner (the higher-earning parent) must have an adjusted taxable income of $117,194 or less per year for the family to receive any FTB Part B. If the primary earner exceeds this threshold, FTB Part B is not payable at all — there is no gradual reduction, it is a hard cut-off. For single parents, grandparents, and non-parent carers, there is no primary earner income limit, meaning they can receive FTB Part B regardless of their income level (subject to the secondary earner test described below). This makes FTB Part B particularly valuable for sole parents, who receive it as a top-up to FTB Part A and other payments regardless of how much they earn.
Secondary Earner Income Test
The secondary earner (the lower-earning parent in a couple, or the single parent themselves) can earn up to $6,497 per year before FTB Part B starts to reduce. Above $6,497, the payment reduces by 20 cents for every dollar of excess income until it phases out entirely. For a family with a youngest child under 5 (maximum rate of $194.46 per fortnight or $5,055.96 per year), FTB Part B would phase out when the secondary earner reaches approximately $31,777 per year. For families with a youngest child aged 5 to 13 (maximum rate of $136.08 per fortnight or $3,538.08 per year), the payment phases out at approximately $24,187 per year. These thresholds apply to the secondary earner's adjusted taxable income. For single parents, this is their own income — but remember, single parents have no primary earner test, so the secondary earner test is the only income limit.
Who Is Eligible for FTB Part B
FTB Part B is available to families with at least one child under 13 (or under 18 if a full-time secondary student). You must be an Australian resident and have the child in your care for at least 35% of the time. Couple families qualify if the primary earner's income is under $117,194 and the secondary earner's income is below the phase-out point. Single parents, including separated parents, qualify regardless of their income level (subject only to the secondary earner test). Grandparent and non-parent carers who have a child in their care may also qualify and receive the higher grandparent rate in some circumstances. Importantly, FTB Part B is a per-family payment, not per-child — if you have multiple children, you receive one FTB Part B payment based on the age of your youngest child.
FTB Part B and Shared Care
If you share the care of your child with another person (such as an ex-partner), FTB Part B is generally paid to the parent with at least 65% of the care. If care is shared 50/50, only one parent can receive FTB Part B, and it is paid to the parent nominated in a care determination. If care is split between 35% and 65%, FTB Part B may be shared proportionally, though in practice one parent usually receives the full amount while the other receives nil. If your care percentage is below 35%, you cannot receive FTB Part B for that child. Blended families where each parent has children from different relationships may each be able to claim FTB Part B for their respective children. If your care arrangements change, notify Centrelink immediately as this affects eligibility and may create debts if not updated promptly.
Claiming FTB Part B and Reconciliation
FTB Part B is claimed as part of your overall Family Tax Benefit claim through your myGov account linked to Centrelink. You do not need to make a separate claim for Part B — when you claim FTB, both Part A and Part B are assessed. You can choose to receive your FTB as fortnightly instalments during the year or as a lump sum after the end of the financial year through your tax return. If you receive fortnightly instalments, your payments are based on your estimated family income. After both partners lodge their tax returns, Services Australia reconciles your estimated income against your actual income. If your income was higher than estimated, you may have been overpaid and owe a debt. The end-of-year supplement of $430.70 is withheld until reconciliation to help offset potential overpayments.
Try these free tools
Official resources
General information and estimates only — not financial, tax, or legal advice. Always verify with Services Australia.
Related articles
Complete guide to Family Tax Benefit in 2026, covering FTB Part A and Part B rates, income tests, eligibility requirements, and how to claim.
Child Care Subsidy Rates 2026: How Much Will You Get?Understand the Child Care Subsidy percentages for 2026, income thresholds, activity test requirements, and how to calculate your out-of-pocket childcare costs.
Parenting Payment Single vs Partnered: Rates & EligibilityCompare Parenting Payment Single and Parenting Payment Partnered, including payment rates, income tests, eligibility differences, and which one you should claim.
Child Care Subsidy Calculator 2026: Estimate Your Out-of-Pocket CostsCalculate your 2026 Child Care Subsidy entitlement with our guide. Covers CCS percentages by income, activity test hours, hourly fee caps, and worked examples for every income bracket.