Division 293 Tax Calculator Australia

What is Division 293 Tax?

Division 293 applies an extra 15% tax on concessional super contributions (employer and personal deductible contributions) for people whose income and super contributions exceed $250,000. The tax is paid from your super fund or personally, and applies to the lower of the excess income and your contributions.

Who Pays Division 293 Tax?

You may pay Div 293 if your Div 293 income — taxable income plus reportable super contributions — is above $250,000. It affects around 1% of taxpayers: high-income professionals, executives and business owners who salary sacrifice into super.

How the Division 293 Calculation Works

Add your taxable income and reportable super contributions. If the total exceeds $250,000, the excess is compared with your contributions, and 15% tax applies to the smaller figure. The calculator does this in one step — enter your income and contributions to see the result.

Frequently Asked Questions

What is the Division 293 threshold?

The threshold is $250,000 of Div 293 income (taxable income plus reportable super contributions) for the 2025–26 financial year.

How much is Division 293 tax?

An extra 15% on top of the normal 15% super contributions tax — effectively 30% — applied to the excess amount, up to your total contributions.

Can I opt out of Division 293 tax?

You cannot opt out, but you can choose whether the tax is paid from your super balance or personally. A release authority can be issued to pay it from super.

Does Division 293 apply to salary sacrifice?

Yes. Reportable employer super contributions from salary sacrifice are included in Div 293 income and in the contributions compared against the excess.

How do I know if I owe Division 293?

You will receive a Division 293 notice of assessment after you lodge your tax return if your income and contributions exceed the threshold.