Australia Division 293 Extra Super Tax 2027 Calculator

Calculate your Division 293 tax for 2027 — an extra 15% tax on concessional super contributions when your income (incl. fringe benefits) + low-tax super exceeds AU$250,000.

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Why Division 293 Exists

Without it, high earners would benefit from concessional super at 15% (vs 47% marginal tax) — too large a tax break. Div 293 adds 15% extra tax to bring effective rate to 30% on the contributions, matching the second-highest marginal bracket.

AU$250,000 Threshold

Triggered when: taxable income + reportable fringe benefits + total reportable employer super (RESC) + investment losses + 'low tax contributions' > AU$250,000. Total — not just salary. Includes capital gains, rental, dividends.

15% Extra Tax

Applied to the LESSER of: (a) excess over $250k threshold, OR (b) the actual concessional contributions made (employer SG + salary sacrifice). Capped at the contribution amount — never more.

Pay From Super or Personally

ATO sends a Div 293 assessment. Either pay personally (preserves super) or elect to release from super to pay (preserves cash, depletes super). Strategy depends on whether you're net super accumulator or near retirement.

Source: ato.gov.au Division 293 tax overview. Last updated: May 2026.