Novated Lease Calculator Australia 2025 | EV FBT Exempt | IntuitiveCalc

Novated Lease Calculator

Calculate your potential tax savings with a novated lease. Electric vehicles are now FBT exempt!

Vehicle Details

ATO minimum for 5 year term: $15,471.5

Your Details

Marginal tax rate: 30%

How Novated Leasing Works

A novated lease is a three-way agreement between you, your employer, and a finance company:

  • You choose the car and negotiate the price
  • Your employer makes lease payments from your pre-tax salary (salary sacrifice)
  • Running costs can also be included, paid with a mix of pre and post-tax dollars
  • You save on income tax and GST on the purchase price and running costs

Key benefits:

  • Reduce taxable income through salary sacrifice
  • GST savings on car purchase (if employer is GST registered)
  • Budgeted running costs with no surprises
  • EVs exempt from FBT (huge tax advantage)

What is a Novated Lease?

A novated lease is a three-way agreement between you, your employer, and a finance company. Your employer makes lease payments from your pre-tax salary, reducing your taxable income and potentially saving thousands in tax each year.

Electric Vehicle FBT Exemption

Since July 2022, battery electric vehicles (BEVs) and hydrogen fuel cell vehicles under the luxury car fuel-efficient threshold ($91,387 in FY 2025-26) are exempt from Fringe Benefits Tax. This makes novated leasing significantly more attractive for EVs compared to petrol vehicles.

Important — PHEV change (1 April 2025): Plug-in hybrid electric vehicles (PHEVs) no longer qualify for the FBT exemption from 1 April 2025, except where a binding pre-1 April 2025 commitment continues. From FY 2025-26, only BEVs and FCEVs are eligible.

How Novated Leasing Works

  1. Choose your vehicle: New or used, any make and model
  2. Set up the lease: Your employer arranges the lease with a novated lease provider
  3. Salary sacrifice: Payments come from your pre-tax salary
  4. Running costs: Fuel, insurance, rego, and servicing can be included
  5. End of lease: Pay residual, refinance, or trade in

Tax Savings Explained

You save tax in several ways:

  • Income Tax: Pre-tax deductions reduce your taxable income
  • GST: If your employer is GST registered, you save 10% on the purchase price
  • Running Costs: Pre-tax payments mean effective discounts on fuel, servicing, etc.
  • FBT Exemption (EVs): Zero FBT means maximum savings for electric vehicles

Residual Values (ATO Minimum)

Lease Term Residual % Example ($55,000 car)
1 Year 65.63% $36,097
2 Years 56.25% $30,938
3 Years 46.88% $25,784
4 Years 37.50% $20,625
5 Years 28.13% $15,472

Who Should Consider a Novated Lease?

  • Employees earning $60,000+ who want a new car
  • Anyone considering an electric vehicle (huge FBT savings)
  • People who want predictable car costs bundled into one payment
  • Those in higher tax brackets (30%+ marginal rate)

Popular EVs for Novated Lease

Tesla Model 3

From ~$55,000 - Popular choice, good range

BYD Atto 3

From ~$45,000 - Great value EV

Tesla Model Y

From ~$65,000 - SUV with family space

Hyundai Ioniq 5

From ~$72,000 - Award-winning design