Super · Tax calculator
Superannuation Tax Calculator Australia
Estimate tax on concessional contributions, Division 293 exposure and fund earnings without treating every super amount as if it had one tax rate.
15% contributions taxDivision 293Accumulation vs pension
Employer SG, salary sacrifice and deductible personal contributions.
After-tax contributions such as personal contributions without a deduction claimed.
Enter the income component before adding low-tax contributions.
Estimated fund and Division 293 tax$6,000.00
15% contributions tax$4,500.00
Additional Division 293 tax$0.00
Accumulation earnings tax$1,500.00
Retirement-phase earnings tax$0.00
What this estimate includes
- Uses the selected year's central super settings, including the $32,500 standard concessional cap for 2026-27.
- Applies the ATO Division 293 lesser-of calculation rather than taxing every contribution for high-income earners.
- Checks non-concessional contributions against the standard annual cap or the 3-year bring-forward cap of $390,000.
- Separates accumulation earnings from earnings entered as eligible exempt current pension income.
Frequently asked questions
What is the superannuation tax rate in Australia?
There is no single super tax rate. Concessional contributions are generally taxed at 15% in a complying fund, with an additional 15% Division 293 tax on affected contributions for high-income earners. Accumulation-phase fund earnings are generally taxed at up to 15%, while eligible exempt current pension income can be tax exempt.
How are concessional super contributions taxed?
Employer SG, salary sacrifice and deductible personal contributions are generally taxed at 15% in the fund. The standard concessional cap for 2026-27 is $32,500; carry-forward room or other exceptions can change the cap available to an individual.
Are non-concessional super contributions taxed?
Personal contributions made from after-tax money without claiming a deduction are non-concessional contributions and are not further taxed when received by the fund. Contribution caps still apply, and excess contributions can have separate consequences.
How is Division 293 tax calculated?
Division 293 adds 15% tax to the lesser of your taxable low-tax contributions or the amount by which your Division 293 income component plus those contributions exceeds $250,000. The ATO determines the assessment using tax-return and super fund information.
How are investment earnings in super taxed?
Taxable investment earnings in the accumulation phase are generally taxed at up to 15% in a complying super fund. Eligible income from assets supporting retirement-phase income streams may qualify as exempt current pension income; transition-to-retirement and other conditions can change the treatment.
Is super tax free after age 60?
Not in every sense. Many member benefits paid from a taxed source are tax free from age 60, but untaxed elements, defined benefit income streams, death benefits and other exceptions can be taxed. Contributions and accumulation-phase earnings can still be taxed inside the fund.
Tax Accuracy & Sources
Planning estimate of fund-side contributions tax, Division 293 and nominal tax on entered fund earnings. It does not calculate Division 296, excess-contributions tax, deductions, offsets, capital-gains discounts inside the fund, non-arm's-length income, benefit payments, death benefits, defined benefits, untaxed-source benefits or an SMSF's exact ECPI percentage.