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Division 293 Tax Calculator

Check if you need to pay the extra 15% Division 293 tax on super contributions if your income exceeds $250,000.

Data stays on your deviceATO sourced data

Disclaimer

This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available ATO data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.

Frequently Asked Questions

How is Division 293 income calculated?
Division 293 income is your taxable income plus your low-tax contributed amounts (concessional super contributions). If this combined total exceeds $250,000, the additional 15% tax applies on the lesser of your taxable contributions or the excess over $250,000.
Can I pay Division 293 tax from my super fund?
Yes, the ATO will issue a notice and you can elect to have your super fund pay the tax by releasing money from your account. Most people choose this option as it avoids an out-of-pocket payment. The fund will reduce your balance by the tax amount.

What is Division 293 Tax?

Division 293 is an additional 15% tax on super contributions for high-income earners. It applies when your income plus super contributions exceeds $250,000, effectively doubling the tax on affected super contributions from 15% to 30%.

How this calculator works

Enter your taxable income and the calculator adds your super contributions (12% SG plus any extras) to determine your combined income. If this exceeds $250,000, Division 293 tax applies at 15% on the lesser of: your taxable super contributions, or the amount your combined income exceeds $250,000. The effective super tax rate shows the blended rate across all your contributions. You can pay Div 293 from your super fund or personally — most people elect to have their fund pay it.

All calculations are performed in your browser — your data never leaves your device. Results are for general guidance only and should not be considered professional financial advice.

Built and maintained by Konstantin Iakovlev. Data sourced from the ATO and official Australian government sources.