Division 293 Tax Calculator Australia 2025-26

What this calculator works out

This calculator estimates the Division 293 tax the Australian Taxation Office (ATO) would charge on your concessional super contributions for FY2025-26 if your combined income for the year crosses the A$250,000 threshold. It adds taxable income, reportable fringe benefits, total net investment loss and concessional contributions, compares the total to the threshold, and works the extra 15% tax over the lesser of the excess over the threshold or your low-tax contributions for the year.

Division 293 is the reason a high income earner who salary-sacrifices into super sees an effective contribution tax of around 30% rather than the headline 15% — the standard 15% contributions tax inside the fund plus an extra 15% Division 293 tax on top, levied personally by the ATO. The whole point of the calculator is to show the dollar size of that extra tax for a given combination of taxable income, fringe benefits and contributions, especially in bonus or RSU vest years where the threshold is crossed only occasionally.

The formula and where the rates come from

The settings used here are the ATO-published Division 293 figures for FY2025-26:

Setting	FY2025-26 value
Division 293 threshold	A$250,000
Concessional contributions cap	A$30,000
Division 293 tax rate	15%

The calculation is:

1. Division 293 income = taxable income + reportable fringe benefits + total net investment loss + concessional contributions for the year.
2. Excess over threshold = max(0, Division 293 income − A$250,000).
3. Low-tax contributions = concessional contributions for the year, capped at the concessional cap (A$30,000). Excess concessional contributions sit outside the Division 293 base because they are taxed separately as excess contributions.
4. Taxable amount = lesser of the excess over the threshold and the low-tax contributions.
5. Division 293 liability = 15% × taxable amount.

For example, a single earner with A$280,000 taxable income and A$30,000 concessional contributions has a Division 293 income of A$310,000, an excess over the threshold of A$60,000, low-tax contributions of A$30,000 and therefore a Division 293 liability of 15% × A$30,000 = A$4,500.

How to read the inputs

• Taxable income — assessable income less allowable deductions for the year, disregarding any First Home Super Saver (FHSS) released amount. This is the figure on your notice of assessment, not your gross salary.
• Reportable fringe benefits — the grossed-up reportable fringe benefits amount shown on your payment summary or income statement. Salary packaging through a not-for-profit hospital still appears here at the grossed-up rate.
• Total net investment loss — the sum of net rental loss (negative gearing) and net financial investment loss for the year. Enter as a positive number; the ATO adds the loss back when working out Division 293 income.
• Concessional contributions — employer Super Guarantee, salary-sacrifice and personal deductible contributions for the year. The FY2025-26 concessional cap is A$30,000.

Worked examples

1. At-threshold case. Taxable income A$200,000, reportable fringe benefits A$30,000, concessional contributions A$25,000. Division 293 income = A$255,000; excess A$5,000; low-tax contributions A$25,000. The taxable amount is A$5,000 (the lesser of the two), so the typical Division 293 liability is around A$750 for the year.

2. Bonus year. Taxable income A$280,000 (the bonus is already in taxable income), no reportable fringe benefits, concessional contributions A$30,000. Division 293 income = A$310,000; excess A$60,000; low-tax contributions A$30,000. Taxable amount A$30,000 → liability around A$4,500.

3. Salary-sacrifice case. Taxable income A$240,000, concessional contributions A$30,000 (after maximising salary sacrifice up to the cap). Division 293 income = A$270,000; excess A$20,000; low-tax contributions A$30,000. Taxable amount A$20,000 → liability around A$3,000. The salary sacrifice still reduces the headline tax bill at the marginal rate, but the saving is partially offset by the Division 293 tax on the contribution.

4. Below threshold. Taxable income A$200,000, concessional contributions A$20,000. Division 293 income = A$220,000, which is under A$250,000. No Division 293 tax applies in this case — the standard 15% contributions tax still applies inside the fund, but there is no extra ATO assessment.

Common pitfalls

• The threshold uses an expanded income definition. Reportable fringe benefits and total net investment loss are added back, so a negatively geared investor whose taxable income is well under A$250,000 can still cross the Division 293 threshold once the rental loss and concessional contributions are added in.
• The cap on the taxable amount comes from the contributions side. The Division 293 tax is never more than 15% of your concessional contributions for the year. Crossing the threshold by a lot does not increase the tax beyond that — a A$60,000 excess and a A$30,000 contribution still gives a A$4,500 liability, not A$9,000.
• Excess concessional contributions are excluded from the low-tax base. Contributions above the cap are taxed under a separate excess concessional regime. The calculator caps the low-tax contributions at the concessional cap so the Division 293 base is not overstated.
• The assessment lands later than the income tax return. The ATO issues a separate Division 293 notice once the super fund has reported the year of contributions on a Member Account Transaction Statement, which can be months after the income tax notice of assessment.
• You can pay it from super. Division 293 tax can be released from the super fund using an ATO release authority rather than paid from after-tax cash. The release amount itself is not separately taxed in your hands, but it reduces the super balance and the future earnings on it.
• Defined benefit interests are different. Members of unfunded public sector defined benefit schemes have a modified calculation that this tool does not handle.

When to talk to a professional

This calculator gives a general estimate based on public ATO and ASIC MoneySmart material. For advice on specific decisions — whether to keep salary-sacrificing once a bonus pushes you across the threshold, how to interact Division 293 with a defined benefit interest, or whether to use a release authority versus pay personally — talk to a registered tax agent or a licensed financial adviser. Nothing on this page is personal tax, financial or super advice.

Related calculators

• HECS-HELP repayment calculator — the same expanded income concept (HRI) drives the compulsory study loan repayment, and high income earners often see Division 293 and the top HELP rate hit in the same year.
• Medicare Levy Surcharge calculator — another high-income tax that uses an expanded income measure (MLS income), useful to model alongside Division 293.
• NSW stamp duty calculator — if you are stress-testing a property purchase in the same year, see the upfront duty bill against the Division 293 cash impact.

Source: ATO — Division 293 tax · ATO — Division 293 tax on concessional contributions by high income earners · ATO — Concessional contributions cap · ASIC MoneySmart — Grow your super · ATO — Division 293 tax (super professionals).