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Electric vehicles

The cheapest way to drive an EV in Australia is through your salary.

Eligible battery-electric cars are exempt from fringe benefits tax. On a novated lease that means the car, its charging, its insurance and its servicing all come out of pre-tax pay — no post-tax portion at all. The exemption has been in place since 1 July 2022 and applies to cars under the $91,387 threshold in 2025–26.

$0
FBT on an eligible EV — the whole package is pre-tax
$91,387
Fuel-efficient LCT threshold, 2025–26
~30%
Energy cost of home charging vs petrol, per kilometre
16 kWh
Typical consumption per 100 km used in our budgets

The rules

Four conditions. The platform checks all of them on every quote.

Eligibility is stored against each quote version, so your employer has an audit trail for its FBT return and nothing depends on someone remembering the threshold.

  1. 01

    It's a zero-emission car

    Battery electric or hydrogen fuel-cell. Plug-in hybrids were eligible until 31 March 2025; a PHEV lease that started before then keeps its exemption for the life of that arrangement, but new PHEV leases do not qualify.
  2. 02

    It's under the fuel-efficient luxury car tax threshold

    The test is the car's value at its first retail sale — including GST, options and dealer delivery, but not stamp duty or registration. For 2025–26 the threshold is $91,387. A used EV can qualify if it was under the threshold when first sold.
  3. 03

    It was first held and used on or after 1 July 2022

    The car — not just your lease — must have been first used on or after that date. Nearly every EV on the market today passes.
  4. 04

    It's a car for FBT purposes

    Designed to carry fewer than nine passengers and less than one tonne. Electric utes and vans over a tonne payload use different rules — ask us.

Eligibility checker

Check a car in ten seconds.

The same logic the platform applies when you pick a vehicle. If it passes, the quote is built with a zero taxable value and no post-tax portion.

What the exemption covers: the car, registration, insurance, servicing, tyres, and electricity used to charge it at home or at public chargers.

What it doesn't: the purchase or installation of a home charger, which remains a separate fringe benefit if packaged.

Eligibility check

Is this car FBT-exempt?

Drivetrain
$

Includes GST and any options. Threshold for FY2025–26: $91,387.

First held and used

What it looks like

Popular EVs on a five-year lease.

Employee on $95,000 in NSW, 15,000 km a year, weekly pay. All-inclusive weekly cost and the estimated saving over the term against buying the same car privately.

VehicleDrive-awayPer weekPre-tax / post-taxTax saved / yrSaving over 5 yrs
BYD Dolphin EssentialFBT exempt$31,990$202$202 / $0$3,362$21,970
MG4 Excite 51FBT exempt$37,990$223$223 / $0$3,711$24,246
Kia EV5 AirFBT exempt$58,990$299$299 / $0$4,981$32,486
Tesla Model Y RWDFBT exempt$63,400$317$317 / $0$5,271$34,372
BYD Sealion 7 PremiumFBT exempt$60,990$307$307 / $0$5,112$33,341
Polestar 4 Long RangeFBT exempt$84,990$407$407 / $0$6,780$42,685

Illustrative estimates from the Novate.it calculator using 2025–26 tax rates, 7.49% p.a. finance, ATO minimum residuals and average running-cost budgets. Actual quotes depend on your employer's policy, funder pricing and the vehicle's real consumption. Vehicle prices are indicative and change frequently. Not financial advice.

Charging

Home charging is a running cost, and it's claimable.

Instead of a fuel card, your package carries a charging budget. Lodge home-charging claims from the portal using the ATO's per-kilometre shortcut rate or your actual kWh from a smart charger or energy bill; public charging receipts are claimed like fuel.

Our budgets assume 16 kWh/100 km at $0.30/kWh, which puts energy at roughly a third of the cost of petrol for the same distance. If you charge on solar, you'll under-spend and the difference is reconciled back to you.

State incentives

Stamp duty and registration vary by state.

StateEV stamp duty position
ACTStamp duty exempt for new zero-emission vehicles; two years' free registration.
QLDConcessional rate for hybrid and electric vehicles.
VICStandard duty applies; annual registration discount for ZEVs.
NSW · SA · WA · TAS · NTStandard duty. Previous rebates and exemptions have ended.

Incentives change frequently; the platform applies the current schedule for your state on every quote.

EV questions

Common questions about EV leases.

Is the exemption permanent?

The battery-electric exemption has no legislated end date; the government has committed to reviewing it in 2027. A lease that starts while the exemption applies keeps it for the life of that arrangement. The PHEV exemption ended on 31 March 2025.

Does the exemption affect my HECS/HELP, Medicare surcharge or child support?

Yes, potentially. Although no FBT is payable, the benefit is still a reportable fringe benefit and the grossed-up amount appears on your income statement. That figure is used for some income tests — HELP repayments, Medicare levy surcharge, and family assistance. The calculator flags the reportable amount so you can see it before you commit.

Can I package a home charger?

You can, but a home charger is not covered by the exemption, so it would carry its own fringe benefit. Most customers buy the charger outright and package only the electricity.

What about the battery at the end of the lease?

Residuals are set at ATO minimums regardless of drivetrain, and EV batteries are warranted for eight years by most manufacturers. If you're unsure, a shorter term or the return option keeps the residual risk with the funder rather than you.

More on the FAQs page.

Model an electric vehicle lease on your salary.

Choose a car, set your term and kilometres, and see the pre-tax cost per pay — with the exemption applied automatically.

Prefer to talk?

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