FTB part A vs part B: what's the difference and how much do you get?
last updated: march 2026
catherine alderstein is an early childhood policy researcher and mother of two from Melbourne. she covers government payments, childcare policy, and family economics for mini mode.
Family Tax Benefit is split into two parts — Part A and Part B — and they work completely differently. Part A is per child and based on combined family income. Part B is per family and based on the lower earner's income. most families don't realise they might be eligible for both.
here's exactly how each one works, what the rates are for 2025-26, and how the income tests apply.
FTB part A: the per-child payment
FTB Part A is paid for each eligible child in your care. the amount depends on the child's age and your combined family income.
maximum rates for 2025-26
| child's age | per fortnight | per year |
|---|---|---|
| 0–12 years | $222.04 | $5,773.04 |
| 13–15 years | $288.82 | $7,509.32 |
part A income test
the part A income test uses your combined family adjusted taxable income. there are two reduction rates:
- income free area: $65,189 — you get the full rate below this
- taper rate 1: payment reduces by 20 cents for every dollar over $65,189
- base rate: once your payment tapers to the base rate ($69.86/fortnight per child aged 0-17), a second income test kicks in
- higher income free area: $117,658 — the base rate reduces by 30 cents per dollar above this threshold
in practice, a family with one child under 13 and a combined income of $100,000 would receive a reduced part A payment of around $88/fortnight. at $120,000, you'd still get the base rate of $69.86/fortnight.
FTB part B: the single-income family payment
part B is designed for families where one parent earns significantly less than the other — or for single parents. unlike part A, it's paid per family, not per child. only the youngest child's age matters.
maximum rates for 2025-26
| youngest child's age | per fortnight | per year |
|---|---|---|
| under 5 | $188.86 | $4,910.36 |
| 5–18 | $131.74 | $3,425.24 |
part B income test
Part B has a unique income test — it's based on the lower earner'sincome, not the combined family income. the primary earner's income must be below $117,658 for the family to qualify at all. then:
- income free area for lower earner: $6,497/year
- taper rate: payment reduces by 20 cents for every dollar the lower earner makes above $6,497
for single parents, there's no income test on Part B — you get the full amount regardless of your income (as long as you meet the Part A primary earner threshold).
this makes Part B particularly valuable for families where one parent stays home or works part-time. if the lower earner makes $20,000/year, Part B reduces but you still receive a meaningful payment.
side-by-side comparison
| feature | Part A | Part B |
|---|---|---|
| paid per | child | family |
| income test based on | combined family income | lower earner's income |
| max rate (youngest under 5) | $222.04/fn per child | $188.86/fn total |
| income free area | $65,189 (combined) | $6,497 (lower earner) |
| single parent benefit | standard income test | no income test on Part B |
| end-of-year supplement | up to $916.15/child | up to $430.70/family |
FTB part A: the per-child payment
both Part A and Part B include an end-of-year supplement that Services Australia pays after you lodge your tax return and your income is confirmed. you need to lodge by the end of the lodgement year (usually 30 June the following year) or you lose it.
- Part A supplement: up to $916.15 per child per year. you get it if your family income is $87,474 or less
- Part B supplement: up to $430.70 per family per year. available to all Part B recipients
for a family with two kids under 13, the Part A supplement alone is worth $1,832.30. that's real money — make sure your tax returns are lodged on time.
frequently asked questions
what is the difference between FTB Part A and Part B?
Part A is paid per child based on combined family income. Part B is paid per family based on the lower earner's income — it's designed for single-income or single-parent families.
how much is FTB Part A per child in 2025-26?
the maximum is $222.04/fortnight ($5,773/year) per child aged 0-12, and $288.82/fortnight ($7,509/year) per child aged 13-15. plus the end-of-year supplement of up to $916.15.
can you get both FTB Part A and Part B?
yes. they have separate eligibility tests and many families receive both. Part A depends on combined income while Part B depends on the lower earner's income.
estimate your FTB
your exact FTB payments depend on your income, number of children, and their ages. plug your details into the calculator to see what you're entitled to.