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Inland Revenue

Tax Policy

Published 12 June 2026

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026 – Information release

This information release includes documents relating to the Order in Council: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026.

Documents included in this information release 

Item

Date

Title

01

03/02/2026 Decrease in FBT prescribed rate of interest for January 2026 quarter (IR2026/034)
02 19/02/2026 Cabinet paper – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026
03 19/02/2026 Cabinet minute – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026
04 19/02/2026 Cabinet minute – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 19 February 2026 and confirmed by Cabinet on 23 February 2026.  

Order in Council

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2026 | New Zealand Legislation