Division 293 Calculator: Estimate Your Extra Super Tax

Key takeaways

• Division 293 is triggered when income plus concessional contributions exceed $250,000.
• The extra tax is limited by the “whichever is less” rule.
• Being slightly over the threshold can still result in a relatively small bill.
• A calculator helps with expectations, not certainty.

This page exists for one reason. To help you estimate whether Division 293 tax might apply to you and roughly how much it could be.

It is not a replacement for an ATO assessment. But it does help answer the common question people ask before a notice arrives. How bad is this likely to be?

If you want to run the estimate in seconds, use the calculator here: Division 293 calculator

What this Division 293 calculator estimates

A Division 293 calculator estimates the additional tax based on two inputs:

• Your income for Division 293 purposes
• Your concessional super contributions for the year

If the combined total exceeds $250,000, the calculator applies the same mechanics used by the ATO to estimate the extra tax.

The output is an estimate only. The actual assessment depends on final income details and contribution reporting by your super fund.

How the calculation works

Understanding the logic helps you trust the number.

The calculator follows these steps.

1. Combine income and concessional contributions
   This determines whether the $250,000 threshold is exceeded.

2. Calculate the excess over $250,000
   If the total is below the threshold, Division 293 does not apply.

3. Identify the taxable amount
   This is the lower of:

   • The excess above $250,000, or
   • Your taxable super contributions

4. Apply 15 percent tax
   The result is the estimated Division 293 tax.

That third step is the key limiter. Division 293 never applies to more than the relevant portion of your super contributions.

Example calculations

Example 1: Just over the threshold

Income: $240,000
Concessional contributions: $15,000

Total: $255,000
Excess over threshold: $5,000

Taxable amount is $5,000.
Estimated Division 293 tax is $750.

Even though contributions are $15,000, only the excess is taxed.

Example 2: Well over the threshold

Income: $280,000
Concessional contributions: $20,000

Total: $300,000
Excess over threshold: $50,000

Taxable amount is limited to $20,000.
Estimated Division 293 tax is $3,000.

The cap is your taxable super contributions, not the income excess.

What you should enter into the calculator

If you want to skip straight to the numbers, use the tool here: Division 293 calculator

Income

This is not just your salary.

Division 293 income broadly mirrors the Medicare levy surcharge calculation. It can include:

• Taxable income after deductions
• Reportable fringe benefits
• Net investment or rental losses
• Certain trust distribution amounts
• Some one off events such as capital gains

If you want a detailed explanation of what counts and why, see
Division 293 income explained

Concessional contributions

These generally include:

• Employer contributions
• Super guarantee contributions
• Salary sacrifice amounts
• Personal deductible contributions

If you are using carried forward concessional caps, those contributions still count for Division 293 purposes.

Why your actual bill may differ

It is common for estimates and final assessments to differ.

Some common reasons:

• Income is adjusted after lodgement
• Super funds report contributions later than expected
• Multiple super funds are involved
• Defined benefit notional contributions apply

This is normal. The ATO issues the assessment only once it has all required information.

Defined benefit members

If you are in a defined benefit fund, calculators become less precise.

Division 293 for defined benefit members is based on notional contributions rather than actual amounts paid into an account. In many cases, the tax is deferred and tracked separately.

For a clearer explanation of how this works, see
Division 293 for defined benefit members

What to do if Division 293 applies

If your estimate suggests Division 293 is likely:

• Do not panic. It is a mechanical calculation.
• Expect the notice to arrive after your return and fund reporting are complete.
• Decide whether paying personally or releasing money from super suits you better.

The payment mechanics are explained here
Paying Division 293 from super

If you want the full context and examples, start with the main guide
Division 293 tax explained

FAQs

Is Division 293 always 15 percent of concessional contributions?

No. It is 15 percent of the amount above the $250,000 threshold or your taxable super contributions, whichever is lower.

What happens if my income is only slightly over $250,000?

Only the excess above $250,000 is subject to Division 293. Being just over the threshold often results in a relatively small additional tax.