Check whether you'll pay Division 293 tax on your super contributions in 2026–27, and how much.
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Key facts
- Division 293 tax is an extra 15% on concessional super contributions for people whose income plus contributions is over $250,000.
- It's charged on whichever is less: your concessional contributions, or the amount by which income plus contributions exceeds $250,000.
- With Division 293, contributions are taxed at 30% instead of 15%.
- The threshold has been $250,000 since 2017-18; the concessional cap for 2026–27 is $32,500.
- The ATO sends a separate assessment after you lodge; you can pay it or release the amount from super.
Division 293 tax examples
| Income | Concessional contributions | Division 293 tax | Total tax rate on contributions |
|---|---|---|---|
| $220,000 | $30,000 | $0.00 | 15.0% |
| $240,000 | $30,000 | $3,000.00 | 25.0% |
| $250,000 | $30,000 | $4,500.00 | 30.0% |
| $260,000 | $30,000 | $4,500.00 | 30.0% |
| $300,000 | $32,500 | $4,875.00 | 30.0% |
| $400,000 | $32,500 | $4,875.00 | 30.0% |
Common questions
What is the Division 293 threshold?
$250,000. If your income plus concessional super contributions is above it, the excess (up to your contributions) is taxed an extra 15%.
How is Division 293 tax calculated?
15% of the lesser of your concessional contributions and (income + contributions − $250,000). For income of $240,000 and $30,000 of contributions, that's 15% of $20,000, or $3,000.00.
How do I pay Division 293 tax?
The ATO sends a notice of assessment. You can pay it yourself or ask your super fund to release the money to pay it.
See also the salary sacrifice calculator and super rates and thresholds.
Source: ATO, Division 293 tax. Checked 22 October 2026. Estimate only; it doesn't cover defined benefit interests.