Superannuation Earnings Tax

Investment earnings and income from your investments within your superannuation fund are taxed within the fund. The amount of tax will depend on whether your account is in accumulation or pension.


Investment earnings (such as interest, dividends and rental income) are taxed at 15% while you are in accumulation phase.

Tax deductions or credits, such as franking credits from Australian shares under the dividend imputation system may be applicable depending on your investment options/strategy within your fund.

Capital gains made on investments within your accumulation fund are also taxed at 15% if they are bought and sold within a 12-month period.

If you have held the investment for greater than 12 months then the gain is taxed at 10%.


All income and capital gains made from investments within pension accounts are tax free.