Division 293 Tax Calculator
Estimate the extra 15% super tax for high-income earners for the 2025-26financial year — with a clear breakdown of exactly how it’s worked out.
Your assessable income less allowable deductions, for the 2025–26 year.
Employer Super Guarantee + salary sacrifice + personal deductible contributions, within your cap.
Enter your income and super contributions to estimate your Division 293 tax.
What is Division 293 tax?
Normally, concessional (before-tax) super contributions are taxed at just 15% inside your super fund — a generous concession compared with the top marginal rate. Division 293 tax claws some of that concession back for high-income earners by adding a further 15% to those contributions, bringing the effective rate on them to 30%. It applies when your income for Division 293 purposes plus your concessional contributions exceeds $250,000 in a year.
How is Division 293 tax calculated?
The tax is 15% of the lesser of:
- your low-tax (concessional) super contributions, or
- the amount by which your combined income exceeds the $250,000 threshold.
The “lesser of” rule means that if you only just cross the threshold, only the amount over $250,000 is taxed — not your whole contribution.
Worked examples
Just over the threshold
Priya has $240,000 income for Division 293 purposes and $15,000 of concessional contributions. Combined that's $255,000 — $5,000 over the threshold. The lesser of $15,000 and $5,000 is $5,000, so her Division 293 tax is 15% × $5,000 = $750.
Well over the threshold
Sam has $300,000 income and $27,500 of concessional contributions. Combined that's $327,500 — well over $250,000. Here the contributions ($27,500) are the lesser amount, so the tax is 15% × $27,500 = $4,125.
Below the threshold
Alex has $200,000 income and $20,000 of contributions. Combined that's $220,000 — under $250,000 — so no Division 293 tax applies.
How and when do you pay it?
You don’t calculate or pay Division 293 yourself at tax time. After you lodge your return and your super fund reports your contributions, the ATO issues a Division 293 notice of assessment. You can pay it from your own funds, or complete a release authority to have the amount released from your super to cover it.
Frequently asked questions
- What is Division 293 tax?
- Division 293 is an additional 15% tax on the concessional (before-tax) super contributions of high-income earners. It reduces the tax concession on super for people whose income plus contributions exceeds $250,000 in a financial year.
- What is the Division 293 threshold?
- The threshold is $250,000. It is based on your "income for Division 293 purposes" plus your low-tax (concessional) super contributions combined. The threshold has applied since the 2017–18 financial year.
- How is Division 293 tax calculated?
- It is 15% of the lesser of (a) your low-tax concessional contributions, or (b) the amount by which your combined income exceeds $250,000. So if you are only slightly over the threshold, only the amount over $250,000 is taxed.
- Does Division 293 apply to compulsory employer super?
- Yes. Concessional contributions include compulsory employer Super Guarantee, salary sacrifice, and personal deductible contributions. Excess contributions above your cap are taxed at your marginal rate instead and are not subject to Division 293.
- How and when do I pay Division 293 tax?
- The ATO works it out from your tax return and your fund’s contribution reporting, then sends you a notice of assessment. You can pay it personally or, by completing a release authority, have it paid from your super fund.
- Is this calculator official ATO advice?
- No. FigureTax is independent and provides general information and estimates only, not financial or tax advice. Always confirm figures with the ATO or a registered tax agent before acting.
General information only. This calculator gives an estimate based on standard ATO rules for the 2025-26 year and may not reflect your circumstances. It is not financial or tax advice. Confirm with the ATO or a registered tax agent before acting.