Division 293 Calculator Australia 2026–27
Estimate additional tax on concessional super contributions for higher-income earners.
Last reviewed 7 October 2026 · Estimate only, not tax advice
Calculate your estimate
2026–27 financial year · Australian dollars · results update automatically
Results update automatically
Division 293 Calculator
- Income plus contributions
- $150,000.00
- Contributions subject to Division 293
- $0.00
- Estimated Division 293 tax
- $0.00
- Additional rate
- 15%
- This is a simplified estimate; the ATO assessment can use additional income and contribution components.
How this calculator works
Estimate additional tax on concessional super contributions for higher-income earners. Inputs are validated, passed to the versioned Australia engine, and recalculated immediately whenever a field changes.
Formula
Taxable contributions = lesser of concessional contributions and income plus contributions above $250,000.
Worked example
The simplified result should be checked against an ATO assessment.
Edge cases and assumptions
Tax residency, eligibility dates, exemptions, family circumstances and documentation can change the result. The result card calls out material assumptions and unknown components are not silently changed to zero.
Frequently asked questions
Is this division 293 calculator exact?
No. It is a transparent 2026–27 estimate. Your final ATO, payroll or state revenue assessment can include facts not entered here.
Does the calculator store my figures?
No. The deterministic calculation runs in your browser and Taxliva does not require an account.
Which financial year does it use?
It uses 1 July 2026 to 30 June 2027 and rule version AU-2026-27-v1.
Official sources
- Division 293 tax — Australian Taxation Office
Rule review
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