I was just wondering, in which countries you have to pay fringe benefit tax on your non-rev tickets. I know, that many colleagues of mine (I work for an airline in Germany) often go for published fares instead of flying non-rev just because the fringe benefit tax brings their actual ticket price for the non-rev ticket very close to published fares. Since I am just a trainee this all does not affect me very much. E.g. I just paid for a FRA/JNB/CPT/JNB/FRA trip with an ID00 a fringe benefit tax of EUR 305.08. Due to my low salary as a trainee this only resulted in about EUR 50.00 less on my paycheck. But I've heard from others that they got deducted about half of the fringe benefit tax from their paycheck. And this is the situation where many of them say, then I rather pay a bit more, have a confirmed seat and don't risk being left behind.
Well, I personally love non-reving as it gives you, of course, the flexibility of someone who has purchased a full fare ticket (well, maybe not quite, as there also have to be vacant seats when you want to go. But nonetheless, you are not bound to specific flights). But without the Fringe Benefit Tax it would be even better.
So, are there any countries in which you don't have to pay Fringe Benefit Tax?