Eligible electric vehicles (EVs) and plug-in hybrid vehicles (PHEVs) are [exempt from FBT in Australia](/electric-cars/exempt-from-FBT).
To be eligible, vehicles must be valued below the luxury car tax threshold ($91,387 in FY 2024/25).
There’s also no FBT payable on related running costs, including charging, registration and insurance for eligible vehicles.
This FBT exemption was introduced by the Australian federal government in 2022 to [incentivise uptake of electric vehicles](/electric-cars/ev-incentives).