About the Division 293 Tax Calculator
This Division 293 calculator works out the additional 15% tax the ATO charges high-income earners on their concessional (before-tax) super contributions. Div 293 applies when your income for Division 293 purposes plus your low-tax concessional contributions exceed $250,000; the tax is 15% of the excess over $250,000 or of your contributions, whichever is smaller. Effectively, contributions inside the band are taxed at 30% instead of the usual 15%.
Enter your taxable income, reportable fringe benefits, any net investment losses (rental or financial) and your total concessional contributions — employer super guarantee, salary sacrifice and personal contributions you claim as a deduction. The calculator applies the concessional contributions cap for the year ($32,500 from 1 July 2026, $30,000 for 2025-26) plus any carried-forward unused cap, removes excess contributions from the Div 293 base, and shows the tax, your effective contributions tax rate and how far you are from the threshold.
It suits executives, professionals and anyone with a one-off spike in income — a bonus, capital gain or termination payment can trigger Div 293 for a single year. Even with Div 293, salary sacrifice is usually still cheaper than taking the money as salary taxed at 47%. The $250,000 threshold is not indexed.
With the default inputs, the division 293 tax is $3,000.00. Change any value above to recalculate instantly.
How to use the division 293 tax calculator
- 1Choose the income year.
- 2Enter your taxable income, reportable fringe benefits and any net investment losses.
- 3Enter your total concessional contributions, including employer super guarantee.
- 4Add any carried-forward cap you are using this year.
- 5Read the Division 293 tax and the total tax rate on your contributions.
Formula and method
Income for Division 293 purposes uses the same items as the Medicare levy surcharge income test, but without reportable super contributions: taxable income, reportable fringe benefits, net financial investment losses and net rental property losses (plus a few rare items). Your Division 293 super contributions are your concessional contributions, disregarding any excess over the concessional cap.
If the two together exceed $250,000, the taxable contributions are the smaller of the contributions and the excess above $250,000, and Division 293 tax is 15% of that amount — on top of the 15% your fund already pays. Contributions above the cap ($32,500 for 2026-27, $30,000 for 2025-26, plus eligible carry-forward amounts) are excluded because they are taxed at your marginal rate instead.
- Low-tax contributions
- Concessional contributions minus excess concessional contributions
- $250,000
- Division 293 threshold (not indexed)
Worked examples
$240,000 income with $30,000 of contributions
Income of $240,000 plus $30,000 of contributions is $270,000, which is $20,000 over the threshold. The smaller of $20,000 and $30,000 is taxed at 15%: $3,000. With the fund’s $4,500, contributions are taxed at 25% overall.
ATO example: Jan, $240,000 income and $15,000 contributions
The total of $255,000 is $5,000 over the threshold. Jan’s taxable contributions are the lesser of $15,000 and $5,000, so Division 293 tax is 15% × $5,000 = $750.
High earner fully inside Div 293
Income of $305,000 alone is over $250,000, so all $32,500 of contributions is taxed under Division 293: $4,875. Contributions are taxed at 30% in total.
Frequently asked questions
What is Division 293 tax?+
Division 293 tax is an extra 15% tax on concessional super contributions for people whose income plus contributions exceed $250,000. It brings the tax on those contributions from 15% to 30%.
What income counts for Division 293?+
Taxable income, reportable fringe benefits, net financial investment losses, net rental property losses and a few rarer items such as family trust distribution tax amounts — essentially the Medicare levy surcharge income test without reportable super contributions.
How do I pay Division 293 tax?+
The ATO issues a Division 293 notice after it receives your tax return and your fund’s contribution data. You can pay it from your own money or lodge an election to release the amount from your super fund; paying by the due date on the notice avoids interest.
Is salary sacrifice still worth it if I pay Division 293?+
Usually yes. Contributions are taxed at 30% in total under Division 293, while the same money taken as salary would be taxed at up to 45% plus the 2% Medicare levy.
Can a one-off capital gain trigger Division 293?+
Yes. A large capital gain, bonus, back-payment or employment termination payment can push income over $250,000 for one year, so Division 293 can apply even if you normally earn less.
Is the Division 293 threshold indexed?+
No. The threshold has been $250,000 since 1 July 2017 and is not indexed, so more people become liable as wages and contribution caps rise.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.