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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.
Taxable income + reportable fringe benefits + reportable super contributions + net financial investment loss + net rental loss (ATO definition). Your tax return or myGov can help.
Employer SG + salary sacrifice + personal deductible contributions for the year. Concessional cap is $30,000 (2024-25, 2025-26); carry-forward may apply.
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
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.
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
Rates and thresholds last updated for the 2024–25 financial year.