Additional 15% tax on concessional super contributions for high-income earners, on top of the standard 15% contributions tax already paid inside the fund.
Rates & assumptions used in this calculator
Division 293 threshold: $250,000, unchanged since 2017-18 and not indexed — the same figure applies for both FY2025-26 and FY2026-27, so there's no year selector on this calculator.
"Income for Division 293 purposes" is taxable income plus concessional super contributions plus certain other add-backs (reportable fringe benefits, net investment losses, low-tax contributions) — this tool takes it as a single combined figure entered directly rather than building it up from components.
The extra 15% tax applies to the lesser of: (a) the concessional contributions for the year, or (b) the amount by which combined income exceeds $250,000. This means Division 293 tax can never exceed 15% of the concessional contributions themselves.
Most people have the tax paid directly from their super fund (reducing their balance) rather than paying out of pocket — both options are available after the ATO issues an assessment.
The maximum possible Division 293 bill for FY2026-27 is $4,875 (15% of the $32,500 concessional cap), assuming contributions don't exceed the cap.
Sourced from ATO Division 293 tax guidance as at July 2026. Verify the client's exact income for surcharge purposes with a registered tax agent before relying on this estimate.
Income & contributions
$260,000 income · $32,500 contributions
Taxable income + reportable fringe benefits + other add-backs (excludes concessional contributions)
$
$
Division 293 tax payable
$0
Additional 15% on concessional contributions
Breakdown
Income for Div 293 purposes$0
Plus concessional contributions$0
Combined income$0
Amount over $250,000 threshold$0
Lesser of excess or contributions$0
Division 293 tax (15%)$0
Avoid Division 293 Tax on Excess Contributions?
Calculate excess concessional superannuation contributions and resulting tax. Our accountants help optimize super strategies, plan contributions, and ensure you don't trigger Division 293 tax.
This is a general estimate only, not tax or financial advice. It doesn't build up the exact Division 293 income definition from its components, or check whether contributions exceeded the concessional cap (which triggers separate excess contributions tax). Refer to a registered tax agent for a precise calculation.
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