What this calculator models

The EV Novated Lease Household Impact Calculator estimates how salary-packaging an electric vehicle changes three income-tested government systems in Australia: your Child Care Subsidy (CCS) rate, your HELP compulsory repayment, and your Medicare Levy Surcharge (MLS) exposure. Enter your household income, childcare details, and EV lease parameters — the calculator shows your position before and after the lease, side by side.

How to use the calculator

1. Household section: Enter taxable income for Person 1 (the leaseholder) and Person 2 if partnered. Advanced income fields allow you to add RFBA from existing packaging, rental income, and other ATI components.
2. Childcare section: Enter activity hours per fortnight and childcare details — care type, daily fee, and days per week — for up to two children.
3. EV section: Enter the vehicle value, vehicle type (BEV, PHEV, or other), date the vehicle was first held or leased, and any after-tax employee contribution (ECM) shown in your lease quote.
4. Car timing: Select whether the car is before 1 April 2027, from 1 April 2027, an existing pre-2027 lease, or unknown. This determines which FBT treatment applies.
5. Employer type: Select standard employer or Section 57A exempt (public hospital, PBI, or eligible charity) — exempt employers apply a 53% RFBA multiplier for CCS and FTB income tests.

Why an EV lease affects CCS, HELP and MLS

Child Care Subsidy is assessed on Adjusted Taxable Income (ATI), not just taxable salary. Even an FBT-exempt electric vehicle can generate a Reportable Fringe Benefits Amount (RFBA) on the employee's income statement. RFBA is added into ATI for CCS, FTB and MLS purposes. HELP repayment income also includes RFBA at full value. The result is that a lease which reduces taxable income can simultaneously increase the income figure used for government payments — a trade-off that standard EV calculators typically do not show.

Announced 2027 EV FBT changes

From 1 April 2027, EVs above $75,000 are expected to receive only a 25% discount on payable FBT rather than the current full discount. EVs at $75,000 or below, and existing leases entered before 1 April 2027, are expected to keep the full discount. The calculator models both the current and announced 2027 settings so you can compare outcomes before signing a lease.

Full guide: EV Novated Lease FBT Changes From 1 April 2027 →

Guide: EV Novated Lease Impact on CCS, HELP & MLS

Guide: Electric Vehicle FBT and Child Care Subsidy