About the Australia Super Contributions Calculator
This calculator works out how much more you can put into super as concessional (before-tax) contributions this financial year and what salary sacrifice or a personal deductible contribution actually saves you in tax. It adds up your employer’s Super Guarantee, salary sacrifice and personal deductible contributions, compares them with your cap, and shows the 15% contributions tax against the income tax you avoid.
It uses 2026–27 rules (1 July 2026 to 30 June 2027): a $32,500 general concessional cap, the 12% Super Guarantee, resident income tax rates of 15%, 30%, 37% and 45%, the 2% Medicare levy and the low income tax offset. If your total super balance was under $500,000 on 30 June 2026, you can add unused cap amounts from the previous five years (2021–22 to 2025–26) — enter the carry-forward amount shown in ATO online services via myGov.
Contributions above your cap are added to your taxable income and taxed at your marginal rate with a 15% offset, and Division 293 tax adds another 15% on concessional contributions once your income plus those contributions passes $250,000. Both are included. The Medicare levy low-income reduction, other offsets and the Medicare levy surcharge are not modelled.
With the default inputs, the concessional cap room left this year is A$8,100.00. Change any value above to recalculate instantly.
How to use the australia super contributions calculator
- 1Enter your salary before tax and your employer’s contribution rate.
- 2Add the salary sacrifice and any personal deductible contributions you plan this year.
- 3Enter your total super balance at 30 June 2026 and any unused cap shown in myGov.
- 4Check the cap room left — keep it at zero or above to avoid excess contributions.
- 5Compare the net tax saving with the reduction in take-home pay.
Formula and method
Your concessional contributions are your employer’s Super Guarantee (salary × SG rate, calculated on salary before sacrifice) plus salary sacrifice and personal contributions you claim as a deduction. The cap available is the 2026–27 general cap of $32,500 plus any unused amounts carried forward from the previous five years, which is only allowed when your total super balance on 30 June 2026 was below $500,000.
The tax saving compares two scenarios: no voluntary contributions, and your planned contributions. Each scenario adds income tax at 2026–27 resident rates, the 2% Medicare levy, less the low income tax offset, plus 15% contributions tax inside the fund and Division 293 tax (15% on the lesser of your concessional contributions and the amount by which income plus those contributions exceeds $250,000). Any excess over the cap is added back to taxable income with a 15% tax offset.
- S
- Salary before tax and before salary sacrifice
- SG
- Employer contribution rate (12%)
- SS
- Salary sacrifice
- PDC
- Personal deductible contributions
- TSB
- Total super balance at the previous 30 June
Worked examples
A$120,000 salary with A$10,000 salary sacrifice
The employer pays 12% × A$120,000 = A$14,400. Adding A$10,000 of salary sacrifice gives A$24,400, leaving A$8,100 of the A$32,500 cap. The sacrifice saves 32% (30% tax + 2% Medicare) = A$3,200 of income tax, less A$1,500 contributions tax, a net A$1,700 saving — and take-home pay falls by only A$6,800.
Using A$40,000 of carry-forward on A$90,000
With a balance under A$500,000, the cap becomes A$32,500 + A$40,000 = A$72,500. Employer SG of A$10,800 plus a A$50,000 personal deductible contribution leaves A$11,700 of room. Taxable income drops from A$90,000 to A$40,000, cutting income tax and Medicare from A$19,320 to A$3,495 (after a A$575 low income tax offset) — A$15,825 less. After A$7,500 of contributions tax the net saving is A$8,325, so the A$50,000 contribution really costs A$34,175.
High earner hitting Division 293
At A$260,000 the employer contributes A$31,200, so only A$1,300 of the cap is left; A$5,000 of salary sacrifice overshoots it by A$3,700. The excess is taxed at the marginal rate less a 15% offset, and Division 293 adds 15% on the A$32,500 within the cap (A$4,875) because income is above A$250,000, so the net saving shrinks to just A$221.
Frequently asked questions
What is the concessional contributions cap for 2026–27?+
From 1 July 2026 the general concessional contributions cap is $32,500 a year, up from $30,000 in 2024–25 and 2025–26. It covers employer Super Guarantee, salary sacrifice and personal contributions you claim as a tax deduction, across all your funds.
How does carry-forward of unused super cap work?+
If your total super balance was below $500,000 on 30 June of the previous year, you can use unused concessional cap amounts from up to five previous financial years. Unused amounts expire after five years. For 2026–27 that means unused cap from 2021–22 to 2025–26; myGov shows your available amount.
Is salary sacrifice worth it?+
Salary sacrifice is taxed at 15% in the fund instead of your marginal rate. At incomes between $45,000 and $135,000 the marginal rate including Medicare is 32%, so you keep about 17 cents more per dollar. Below about $45,000 the benefit is small, and the money is locked away until you meet a condition of release.
What happens if I exceed the concessional cap?+
Excess concessional contributions are included in your taxable income and taxed at your marginal rate, with a 15% non-refundable offset for the contributions tax already paid. You can elect to release up to 85% of the excess from your fund. Since 1 July 2021 there is no excess concessional contributions charge.
What is Division 293 tax?+
Division 293 is an extra 15% tax on concessional contributions for people whose income plus low-tax concessional contributions exceeds $250,000. It applies to the lesser of those contributions and the amount above $250,000, bringing the tax on them to 30%.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.