MORE than 900,000 Victorians would face tax increases under a Tony Abbott-led government, thanks to his pledge to close off the low-income superannuation concession.

Across Australia, 3.6 million people would lose the concession, which reduces to zero the normal 15 per cent rate applied to super contributions.

Tony Abbott. Credit:Andrew Meares

The concession, which costs the budget about $1 billion annually, was introduced by the government last year and was to be paid for by revenue raised by the mining tax.

It benefits people earning less than $37,000 a year who would otherwise have no concessional advantage from superannuation.