Division 293 tax calculator.

What Division 293 tax is

Division 293 tax is an additional tax on super contributions that reduces the tax concession for people whose combined income and concessional contributions for Division 293 purposes exceed $250,000. The ATO charges it at 15% of the excess over the threshold or of your taxable super contributions, whichever is less. It is on top of the 15% your fund already pays on concessional contributions, so the affected slice of contributions is taxed at a total of 30% instead of 15%. For context, the top marginal rate is 45% plus the 2% Medicare levy, so it is worth modelling before you decide whether to contribute extra.

The three inputs, variable by variable

Division 293 income

The ATO bases this on the income test used for the Medicare levy surcharge, but disregarding reportable super contributions. The components are taxable income, total reportable fringe benefits, net financial investment loss, net rental property loss and the net amount on which family trust distribution tax has been paid; certain super lump sum taxed elements with a zero tax rate and an assessable First Home Super Saver released amount are subtracted. This calculator asks you to enter the total yourself.

Division 293 super contributions

These are your concessional contributions (employer contributions including super guarantee, salary sacrifice contributions and deductible personal contributions, plus certain rollover benefits), less any excess concessional contributions. The 2026-27 general cap is $32,500, according to the ATO. If your cap has been increased by carried-forward unused amounts, the ATO counts all contributions within your higher cap for Division 293 purposes.

Taxable contributions and the tax

Taxable contributions are the lesser of the Division 293 contributions and the amount by which income plus contributions exceeds $250,000. Division 293 tax is 15% of that figure.

Worked examples

ATO example. Income $240,000 and contributions $15,000 total $255,000, which is $5,000 over. The $5,000 is smaller than $15,000, so tax is 15% of $5,000 = $750.

Contributions are the smaller figure. Income $260,000 and contributions $20,000 total $280,000, which is $30,000 over. The contributions ($20,000) are smaller, so tax is 15% of $20,000 = $3,000. Every dollar of contributions is hit at 15% here, so the whole contribution is taxed at 30%.

Excess is the smaller figure. Income $230,000 and contributions $32,500 total $262,500, which is $12,500 over. Tax is 15% of $12,500 = $1,875.

Maximum for 2026-27. At $300,000 income and $32,500 of contributions, the excess ($82,500) exceeds the contributions, so tax is 15% of $32,500 = $4,875. That is the most Division 293 can cost on a $32,500 cap.

Below the threshold. Income $200,000 and contributions $28,000 total $228,000, so there is no Division 293 tax.

One-off events can trigger it

The ATO points out that you might not normally have income above the threshold but a one-off event can lift it for a single year. Examples it lists include receiving an eligible termination payment, back payment of salary or wages, making a capital gain, or another increase in income. If you are planning to sell an asset, check your Division 293 position as well as your capital gains tax; the capital gains tax calculator shows the income tax side.

How and when you pay

The ATO says it will send an Additional tax on concessional contributions (Division 293) notice after it receives both your income tax return and your super fund’s contribution information. You can pay Division 293 tax from your own money or ask to release money from super, and paying by the due date avoids interest. If your fund reports contributions after you lodge, you may receive an amended assessment. If you think your assessment is wrong, check the income and contribution amounts on the notice first; mistakes in the tax return or in what the fund reported are the usual cause, and you can lodge an objection.

Relationship to salary sacrifice

If you are near $250,000, additional salary sacrifice can push you over the line. The salary sacrifice calculator models the tax saved and flags when Division 293 applies, and the super guarantee calculator shows employer contributions, which count towards your total. The take-home pay calculator shows what the same income looks like after tax.

What this calculator leaves out

• It does not work out Division 293 income from your tax return.
• It does not issue or replace an ATO assessment, and fund-reported contributions can differ from what you expect.
• It does not model excess concessional contributions beyond the cap you enter, state-based rules or non-resident treatment.

It is an estimate, not tax advice. Check the ATO page or ask a registered tax agent before acting.

Sources

Official and primary sources used for this page, retrieved October 2026.

• ATO: Division 293 tax on concessional contributions by high-income earners (retrieved 2026-10): Threshold, formula, income and contribution components, one-off events, notices and payment options.
• ATO: Contributions caps (retrieved 2026-10): 2026-27 general concessional cap of $32,500 and carry-forward rules.