Division 293 tax calculator
Work out the extra 15% tax on your concessional super contributions if your income is over the Div 293 threshold.
Built on 2025-26 ATO rates · Last reviewed April 2026
Your Div 293 income
$258,000
Over $250,000 threshold
Amount subject to extra tax
$8,000
Lesser of excess over threshold or your concessional contributions
Extra Div 293 tax
$1,200
15% on the taxable portion
Effective tax on your concessional contributions
19.3%
vs 15% standard rate. Still usually better than your marginal rate (32-47%), so salary sacrifice is often worth it even with Div 293.
How you pay it. The ATO sends you a notice of assessment after you lodge your tax return. You can pay it yourself or release the money from your super fund. Doesn't come out of your pay packet.
Opens straight into Excel, Numbers or Google Sheets
Where these numbers come from
Keep reading
Div 293 & contribution caps explained →General information only — not financial advice. Super decisions are long-term; verify with a licensed adviser.