Division 293 Tax Calculator
Estimate the extra 15% Division 293 tax that applies to concessional super contributions for high income earners.
Your results
Calculation breakdown
- Taxable amount
- min(concessional contributions, (income + contributions) − threshold)
- Tax
- taxable amount × additional rate
Worked example
With $240,000 Division 293 income and $27,500 concessional contributions against a $250,000 threshold, about $17,500 is taxed at 15%, roughly $2,625.
Assumptions
- Threshold and rate are editable because they are legislated figures set by the ATO.
- Division 293 income uses a specific ATO definition that may differ from taxable income.
Sources
How this calculator works
This calculator estimates Division 293 tax, an additional tax on concessional super contributions that applies once your income plus those contributions exceeds the high-income threshold. It uses an editable threshold and rate so you can keep it current with ATO settings.
Rates sourced from the Australian Taxation Office for the 2026–27 financial year. Last reviewed 01/07/2026.
Frequently asked questions
What income is used for Division 293?
It uses a specific 'Division 293 income' definition that adds back certain items to taxable income, plus your low-tax concessional contributions.
What rate applies?
An additional 15% tax generally applies to the lesser of your concessional contributions or the amount by which your income exceeds the threshold.
Who pays the tax?
The ATO issues a Division 293 assessment directly to you, and you can choose to pay it from super or personally.
Results are estimates only and are not financial, tax, legal or credit advice.
Rates and thresholds are configured for the 2026–27 Australian financial year and should be reviewed when government settings change.