A fringe benefits tax is the tax

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

ation of most, but not all fringe benefits, which are generally non-cash employee benefit

Employee benefit

Employee benefits and benefits in kind are various non-wage compensations provided to employees in addition to their normal wages or salaries...

s. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a Federal Government to more fairly assess taxpayer entitlement to government benefits, or liability to government taxes or levies.

This kind of taxation is done in a number of countries and the applicable laws vary. See the corresponding articles for details.

• Fringe Benefits Tax (Australia)
  Fringe Benefits Tax (Australia)
  Fringe Benefits Tax is a tax applied within the Australian tax system by the Australian Taxation Office. The tax is levied on most non-cash benefits that an employer provides "in respect of employment." The tax is levied on the employer, not the employee and will be levied irrespective of whether...
  
  
• Fringe Benefits Tax (New Zealand)
  Fringe Benefits Tax (New Zealand)
  Fringe Benefits Tax within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits , including the ones provided through someone other than an employer...
  
  
• Fringe Benefits Tax (India)
  Fringe Benefits Tax (India)
  Fringe Benefits Tax was the tax applied to most, although not all, fringe benefits. A new tax was imposed on employers by India's Finance Act 2005 was introduced for the financial year commencing April 1, 2005...