Higher incomes
Higher incomes and balances
Extra super tax above $250,000, and using unused cap.
Above $250,000 of income, tax on your super contributions rises from 15% to 30%. With a balance under $500,000, you can use cap left unused in the last five years.
Division 293
Incomes above $250,000
If your income plus your concessional contributions is over $250,000, the ATO charges an extra 15% on the contributions above the line, or on all of them if that is less.
Fill in your details above to see your result.
Estimate. The ATO sends the assessment after you lodge. Source: ATO.
Unused cap
Balances under $500,000
The concessional cap is $32,500 in 2026–27. If your total super balance was under $500,000 on the previous 30 June, unused cap from the last five years carries forward.
Fill in your details above to see your result.
Your ATO online services account shows your unused amounts. Source: ATO.