Division 293 Calculator

Division 293 tax removes part of the tax concession on super for higher earners. It charges an extra 15% on concessional contributions once your income plus those contributions passes $250,000, taking the tax on the affected amount from 15% to 30%.

Your details

Income for surcharge purposes

Concessional super contributions

Division 293 tax

$3,000.00

Income plus contributions: $270,000
Threshold: $250,000
Excess over the threshold: $20,000
Amount taxed, the lesser of excess and contributions: $20,000
Division 293 tax at 15.0%: $3,000.00
Effective tax on those contributions: 25.0%

Concessional contributions are normally taxed at 15% inside the fund. Division 293 adds another 15% on the affected amount, taking it to 30%.

Worked examples, with the arithmetic.

The same sums the tool runs, on real figures. Every number below is computed by the tested engine from the published rates, so the prose and the tool can never disagree.

How much Division 293 tax on $230,000 plus $30,000 of contributions?

$230,000 + $30,000            = $260,000
$260,000 - $250,000 threshold  = $10,000
lesser of excess and contributions = $10,000
$10,000 x 15%                  = $1,500.00

The tax is $1,500.00. The excess over the threshold is $10,000 and the contributions are $30,000, so the smaller of the two is taxed. Those contributions end up taxed at 30% rather than 15%.

What happens when the excess is larger than the contributions?

$300,000 + $30,000            = $330,000
excess over $250,000          = $80,000
contributions                 = $30,000
taxed on the lesser           = $30,000
$30,000 x 15%                  = $4,500.00

The excess is $80,000 but only $30,000 of contributions exist, so the tax is capped at $4,500.00. This is the step most explanations skip: a very high income with small contributions produces a small bill.

Is this accurate, and how does it work?

The method is published rather than described. Nothing here is a black box, and the limits are listed as plainly as the workings.

1Add income and contributions together. The test combines your income for surcharge purposes with your concessional contributions. It is the combined figure that is compared with the threshold, not your salary alone.
2Find the excess over $250,000. The threshold has been $250,000 since 2017-18 and is not indexed, so more people cross it each year through wage growth alone.
3Tax the lesser of the two. The 15% applies to the lesser of the excess over the threshold and the concessional contributions themselves. That is the step most explanations skip, and it is why a large excess with small contributions produces a small bill.

What this does not cover.

It does not model defined benefit interests, where the tax is deferred and end-of-year interest accrues on the debt account.
It does not check your concessional contributions cap or model excess contributions, which are a separate charge.
Income for surcharge purposes is entered by you. It broadly follows the Medicare levy surcharge definition but excludes the reportable super contributions counted separately here.
It is not advice on whether to reduce salary sacrifice. That depends on your marginal rate and your retirement position.

Where these figures come from.

ATO, Division 293 tax, the source gave its own last updated date as 2026-08-07. Retrieved 2026-09-11.
ATO, Super guarantee rate, the source gave its own last updated date as 2026-04-17. Retrieved 2026-09-02.

Every rate this site uses is listed on the Methodology page.

Common questions.

What is the Division 293 threshold?

It is $250,000 and has been since the 2017-18 income year. It is not indexed to wages or inflation, so it captures more people every year. Before 2017-18 the threshold was $300,000.

How is Division 293 tax calculated?

Add your income for surcharge purposes to your concessional super contributions. If the total is above $250,000, the tax is 15% of the lesser of the amount above $250,000 and your concessional contributions. Contributions are already taxed at 15% inside the fund, so the affected amount ends up taxed at 30%.

How do I avoid Division 293 tax?

The threshold counts income and concessional contributions together, so reducing salary sacrifice lowers the contributions side but also gives up the concession you were sacrificing for. At these incomes the 30% total is still below the top marginal rate plus the levy, so paying it is often still better than taking the money as salary. That is a decision for a licensed adviser, not a calculator.

Can I pay Division 293 from my super?

Yes. The ATO issues a notice and you can elect to have the fund release the money to pay it, or pay it personally. Releasing it from super reduces your balance, paying it personally does not. This page does not model which is better for you.

Related pages.

Salary Sacrifice CalculatorSee what salary sacrificing into super saves in tax and costs in take-home pay, with the 15% contributions tax netted off.
Super Guarantee CalculatorWork out the superannuation your employer must pay on top of your wage at the 12% guarantee rate for 2026-27.
HECS Repayment CalculatorWork out your compulsory HECS, HELP or STSL study loan repayment for 2026-27 on the marginal thresholds that replaced the old flat-rate tables.
Income Tax CalculatorWork out income tax, the Medicare levy and the low income tax offset on any salary for 2026-27, with the bracket-by-bracket working shown.

Every calculator on this site is listed on the Wage Calculator page.