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.
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.
Frequently Asked Questions
Does Div 293 affect my super balance?
Only if you elect to pay from super. If you pay personally, your super balance is unchanged. ATO sends both options after assessment.
Can I avoid Div 293 by reducing super?
Yes — but you'd lose the concessional 15% tax rate on contributions. Most prefer to pay Div 293 and keep super tax shelter (still 15% concession vs 47% marginal).
What if I hit the cap on concessional contributions?
Excess concessional contributions are added back to your taxable income and taxed at marginal rate. Div 293 separately applies to the within-cap amount when income > $250k.
Are personal deductible contributions caught?
Yes — any contribution claimed as a tax deduction (personal deductible or salary sacrifice) is concessional and subject to Div 293.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.