Super death benefit tax calculator
When someone dies, their super is paid to beneficiaries. Tax depends on whether the recipient is a tax dependant and the split between tax-free and taxable components.
Built on 2025-26 ATO rates · Last reviewed April 2026
Tax dependants: spouse, de facto, child under 18, financial dependant, interdependency relationship.
Tax dependants receive the entire death benefit tax-free — both the tax-free and taxable components.
Who is a tax dependant? Your spouse (including de facto and same-sex), children under 18, anyone in an interdependency relationship with the deceased, and anyone financially dependent on the deceased at the date of death.
Insurance proceeds note: Life insurance payouts inside super may include an “untaxed element” taxed at up to 32% for non-dependants. This calculator uses the standard 17% rate — seek advice if your fund’s insurance has an untaxed element.
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Binding death nominations guide →General information only — not financial advice. Super decisions are long-term; verify with a licensed adviser.