Salary Sacrifice Calculator Australia โ FY 2025-26
Calculate how much tax you save by salary sacrificing into super. Checks the $30,000 concessional cap (including 12% employer SG), Division 293 for high earners, and compares sacrifice into super vs investing after tax. Updated for FY 2025-26 Stage 3 tax rates.
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How to Use This Calculator
Tax Saving tab
Enter your annual gross salary, the salary sacrifice amount you want to contribute to super, and your pay frequency. The calculator shows your total tax saving, the reduction in take-home pay per pay period, and checks whether you will exceed the $30,000 concessional cap (including employer SG).
Optimal Amount tab
Enter your annual salary and the calculator determines the maximum amount you can salary sacrifice before hitting the $30,000 concessional contributions cap. It shows the tax saving at that amount and your effective tax rate before and after sacrifice.
Sacrifice vs Invest tab
Enter your sacrifice amount, expected investment return, and years to retirement. The calculator compares the projected super balance from salary sacrifice against investing the same amount after tax outside super. Remember: super is locked until age 60.
Share your result
All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant or financial adviser.
The Formula
SG = Gross Salary × 12%
Concessional Cap Check:
Total Concessional = Employer SG + Salary Sacrifice
Must not exceed $30,000 (FY 2025-26)
Tax Saving:
Income Tax Saved = Tax(Salary) − Tax(Salary − Sacrifice)
Super Tax Paid = Sacrifice × 15%
Net Tax Saving = Income Tax Saved − Super Tax Paid
Take-Home Reduction:
Reduction = Sacrifice Amount − Income Tax Saved
Division 293:
If (Income + Super Contributions) > $250,000:
Additional tax = 15% on concessional contributions (total 30% super tax)
Worked Example
Employee earning $120,000 sacrificing $15,000/year
Step 1: Concessional cap check
Step 2: Tax saving calculation
Step 3: Take-home and super impact
Verdict: By sacrificing $15,000, you save $3,300 in tax and add $12,750 to your super (after 15% contributions tax). Your fortnightly take-home drops by about $364. The $29,400 total concessional is just under the $30,000 cap.
Salary Sacrifice Key Rates (FY 2025-26)
Income tax brackets (Stage 3)
| Taxable Income | Tax Rate |
|---|---|
| $0 – $18,200 | 0% |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001+ | 45% |
Plus 2% Medicare Levy on total taxable income.
Superannuation contribution limits
| Parameter | Value |
|---|---|
| Concessional contributions cap | $30,000/year |
| Non-concessional contributions cap | $120,000/year |
| Super Guarantee (SG) rate | 12% |
| Contributions tax rate | 15% |
| Division 293 threshold | $250,000 |
| Carry-forward eligibility | Total super balance < $500,000 |