The Division 293 threshold for the 2025-26 financial year is **$250,000**.

**Working:**
The Division 293 threshold is a legislated income threshold ($250,000) representing the point at which an individual's combined income (taxable income plus reportable fringe benefits plus total net investment loss plus low-tax concessional contributions) triggers the additional 15% tax on concessional superannuation contributions. This threshold is not indexed under current legislation and remains $250,000 for the 2025-26 financial year.

**Controlling authority:** 
The Australian Taxation Office (ATO).