Age Pension calculator| Large superannuation balance threshold | Very large superannuation balance threshold | |
|---|---|---|
| 2026-27 threshold amount | $3 million | $10 million |
| Tax rate in earnings attributable to TSB reference amount above threshold | 15% | 10% |
Threshold amounts are indexed each year by CPI and increase in increments of $100,000 (large threshold) and $500,000 (very large threshold).
For further information about Division 296 tax, see section 6.6 of the FirstTech Super guide.