Division 293 Calculator Australia — FY 2025-26
Check if Division 293 extra super tax applies to you. The $250,000 threshold includes taxable income, fringe benefits, investment losses, and super contributions. Optimise your salary sacrifice and plan contributions across years to minimise the impact. Updated for FY 2025-26.
Try another scenario
How to Use This Calculator
Div 293 Check tab
Enter your taxable income, reportable fringe benefits, total net investment loss, and total concessional super contributions (SG + salary sacrifice + personal deductible). The calculator adds these to determine your Div 293 income and whether you exceed the $250,000 threshold.
Optimize Contributions tab
Enter your taxable income, current employer SG, and planned salary sacrifice. The calculator shows the maximum sacrifice without triggering Div 293, whether sacrifice is still beneficial even with the extra 15% tax, and the net tax saving at your marginal rate.
Year Planning tab
Enter expected income, bonuses, and planned sacrifice for each of the next 3 years. The calculator identifies which years trigger Div 293, suggests optimal contribution levels, and calculates the total 3-year tax saving from salary sacrifice.
Share your result
All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant or financial adviser.
The Formula
Div 293 Income = Taxable Income + Reportable Fringe Benefits + Total Net Investment Loss + Low Tax Contributed Super Amounts
Threshold Test:
If Div 293 Income > $250,000 → Div 293 applies
Taxable Amount:
Div 293 Tax Amount = Lesser of:
(a) Amount over $250,000, or
(b) Total concessional contributions
Tax Calculation:
Div 293 Tax = Taxable Amount × 15%
Total super tax = Standard 15% + Div 293 15% = 30% effective
Worked Example
Taxable income $230K, FBT $5K, SG $14,400, salary sacrifice $15K
Step 1: Calculate Div 293 income
Step 2: Determine taxable amount
Step 3: Calculate tax and net benefit
Verdict: Even with Div 293, the salary sacrifice of $15,000 saves $2,205 in tax because your marginal rate (37% + 2% Medicare = 39%) still exceeds the effective super tax rate of 22.3%. Sacrifice remains beneficial.
Division 293 Key Rates (FY 2025-26)
Division 293 parameters
| Parameter | Value |
|---|---|
| Div 293 threshold | $250,000 |
| Div 293 rate | 15% |
| Standard super tax rate | 15% |
| Effective super rate with Div 293 | 30% |
| Concessional contributions cap | $30,000/year |
| Super Guarantee (SG) rate | 12% |
Sacrifice benefit at each marginal rate
| Marginal Rate (inc. Medicare) | No Div 293 | With Div 293 |
|---|---|---|
| 18% ($18,201–$45,000) | Save 3c/$ | Lose 12c/$ |
| 32% ($45,001–$135,000) | Save 17c/$ | Lose 2c/$ |
| 39% ($135,001–$190,000) | Save 24c/$ | Save 9c/$ |
| 47% ($190,001+) | Save 32c/$ | Save 17c/$ |
Marginal rates include 2% Medicare Levy. Div 293 sacrifice only benefits earners above the 30% effective threshold.