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GrowThenDraw
Updated for 2026-27

Division 293 Tax Calculator (2026–27)

Estimate the additional super contributions tax when Division 293 income plus low-tax contributions crosses $250,000—including the easy-to-miss partial threshold case.

Published by GrowThenDraw Editorial Team · Editorial policy · Methodology & sources

ATO assessment figures

$

Use the Division 293 income figure from ATO information when available—not salary alone.

$

Use the amount the ATO treats as low-tax contributions.

Estimated Division 293 tax
$2,250
$15,000 of contributions is subject to the additional 15%
Combined amount
$265,000
Above threshold
$15,000
Total contributions tax
$6,000
Effective contributions tax
24%
$12.5K$25KNet contributions $19,000; total contributions tax $6,000Net contributions $19,000; total contributions tax $6,000After tax
Net contributionsTotal contributions tax
Net in super: $19,000Ordinary 15% tax: $3,750Division 293 tax: $2,250
Net in superOrdinary 15% taxDivision 293 tax
StepAmount
Division 293 income$240,000
Low-tax contributions$25,000
Amount over $250,000$15,000
Contributions taxed at extra 15%$15,000
Division 293 tax$2,250

Crossing $250,000 does not always tax every contribution

Division 293 compares your income for Division 293 purposes with your low-tax super contributions. The additional 15% applies to the lesser of those contributions and the amount by which the combined figure exceeds $250,000.

For example, $240,000 of Division 293 income plus $25,000 of contributions is $15,000 above the threshold. The extra tax applies to $15,000, not automatically to the full $25,000.

Use the ATO assessment figures when available

Division 293 income is not simply salary. It is built from tax-return and super contribution data and may include amounts such as reportable fringe benefits, net investment losses and some super lump sums. The ATO normally issues an assessment after receiving the required information.

This tool explains and independently checks the threshold maths. It does not replace the values on an ATO assessment or decide which contributions are legally low-tax contributions.

The effective contribution tax can reach 30%

Concessional contributions are normally taxed at 15% in the fund. Division 293 adds another 15% to the taxable portion, producing an effective 30% contribution tax on that portion.

That can still be below the personal marginal tax that would have applied outside super, but access restrictions, caps and individual circumstances matter. The result is educational rather than a contribution recommendation.

Frequently asked questions

What is the Division 293 threshold?

The current threshold is $250,000. The test combines Division 293 income and low-tax super contributions.

Is Division 293 charged on all my concessional contributions?

Only when the combined amount is sufficiently above the threshold. The taxable amount is the lesser of low-tax contributions and the excess above $250,000.

What rate is Division 293 tax?

It is an additional 15% on the taxable contributions, on top of the usual 15% contributions tax.

Can I pay Division 293 from super?

The ATO assessment explains the available payment or release-election options. Follow that notice rather than using this estimate as a payment instruction.

Rules verified 1 August 2026 against official Australian sources:

Educational estimate only—not financial, credit or tax advice. Confirm current rules, eligibility and account data with the ATO, your fund, lender or a licensed professional.