When do I pay Division 293 tax?

The ATO issues a Division 293 notice of assessment after processing your tax return and super fund information. You then have 60 days to pay or elect to release from super.

Does it apply to non-concessional contributions?

No. Division 293 only applies to concessional (before-tax) contributions. Non-concessional (after-tax) contributions are not subject to Div 293.

What if I'm just over the threshold?

Only the part of your concessional contributions that effectively sits above the $250,000 combined amount is taxed at the extra 15%. The calculator shows the exact taxable amount.

Division 293 Tax Calculator

See if you pay extra tax on concessional super contributions (high income + super)

When your Division 293 income plus concessional contributions exceed $250,000, the ATO charges an additional 15% on part of your concessional contributions. This calculator estimates that amount.

Income & super contributions

Division 293 uses a specific definition of income: the same one as the Medicare levy surcharge — taxable income plus reportable fringe benefits and certain losses — but it deliberately leaves your reportable super contributions out. They are counted on the other side, when this income is combined with your concessional contributions against the $250,000 threshold.

Division 293 income ($)

Taxable income + reportable fringe benefits + net financial investment loss + net rental loss. Do NOT add your super contributions here — the ATO’s definition disregards them, and you enter them in the next field. Your tax return or myGov can help.

Concessional contributions ($)

Employer SG + salary sacrifice + personal deductible contributions for the year. Concessional cap is $32,500 for 2026-27; carry-forward may apply.

Financial year

Division 293 tax applies

15% extra tax on part of your concessional contributions (assessed by the ATO after your return and fund data).

Combined (income + concessional)$270,000

Threshold$250,000

Amount over threshold$20,000

Amount subject to 15% tax$20,000

Division 293 tax (15%)$3,000

15% Division 293 tax applies to the lesser of your concessional contributions (30,000) and the amount over the threshold (20,000). Taxable amount: 20,000.

The ATO will issue a Division 293 notice of assessment after processing your tax return and super fund data. You can pay the tax directly or elect to release funds from super. ATO Division 293

How to Use This Calculator

1Enter your Division 293 income (taxable income + reportable fringe benefits + certain losses — not your super contributions, which go in the next field)
2Enter your concessional super contributions for the year
3Select the financial year
4See whether Division 293 applies and the estimated extra tax

What is Division 293?

Division 293 is an extra 15% tax on concessional (before-tax) super contributions when your combined 'Division 293 income' plus concessional contributions exceed $250,000. It reduces the tax concession high earners receive on super.

Concessional contributions include employer super guarantee, salary sacrifice and personal deductible contributions. The ATO calculates the tax after receiving your tax return and contribution data from your fund.

How it's calculated

Threshold: $250,000 combined (income + concessional contributions).
Taxable amount: The lesser of your concessional contributions or the amount you exceed the threshold.
Rate: 15% of that taxable amount (paid in addition to the 15% contributions tax already withheld by the fund).

Things to know

•Division 293 income is broader than taxable income — it includes reportable fringe benefits and certain losses. It deliberately excludes reportable super contributions: those are added separately, when this income is combined with your concessional contributions against the $250,000 threshold. Counting them in both places is the single easiest way to overstate this tax.
•You can pay the tax to the ATO or elect to release funds from super within 60 days of the notice
•The concessional cap is $32,500 per year (2026-27); unused cap may be carried forward

Frequently Asked Questions

Official Sources

Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.

About this calculator

This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.

What can move this result

It only knows the figures you type in. Offsets, deductions, prior-year losses, other income, your partner's position and anything you have not entered are not in the result, and any of them can move it a long way.
Rates and thresholds change, sometimes mid-year and occasionally with retrospective effect. Each calculator shows the financial year and the verification date it is working from — outside that year the result is wrong rather than approximate.
Assumptions are set to a reasonable default and every non-statutory one can be changed. Defaults are not predictions, and a small change to a growth or inflation assumption compounds into a large change in a long projection.
Where a result reaches two or more years into the future it is shown in today's dollars as well as future dollars, because a future-dollar figure overstates what the money will actually buy.
It is a generic calculator. It is not built around any particular product, it does not compare the market, and it cannot tell you whether a product is suitable for you.

This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.

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About this calculator

What can move this result

It only knows the figures you type in. Offsets, deductions, prior-year losses, other income, your partner's position and anything you have not entered are not in the result, and any of them can move it a long way.
Rates and thresholds change, sometimes mid-year and occasionally with retrospective effect. Each calculator shows the financial year and the verification date it is working from — outside that year the result is wrong rather than approximate.
Assumptions are set to a reasonable default and every non-statutory one can be changed. Defaults are not predictions, and a small change to a growth or inflation assumption compounds into a large change in a long projection.
Where a result reaches two or more years into the future it is shown in today's dollars as well as future dollars, because a future-dollar figure overstates what the money will actually buy.
It is a generic calculator. It is not built around any particular product, it does not compare the market, and it cannot tell you whether a product is suitable for you.