Super Contribution Calculator Australia โ FY 2025-26
Plan your concessional and non-concessional contributions, check cap limits, and calculate tax savings from salary sacrifice and personal deductible contributions.
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How to Use This Calculator
Tab "Contribution Planner"
Enter your annual salary, employer SG rate (default 12%), and any salary sacrifice amount. The calculator shows your total concessional contributions against the $30,000 cap, remaining room, and the tax saving from redirecting income through super (taxed at 15%) instead of your marginal rate. Under "More options," add personal deductible contributions (must lodge a Notice of Intent), non-concessional contributions, and your total super balance to check carry-forward eligibility.
Tab "Contribution Types"
See all the contribution options available to you. Enter your income, spouse income, and total super balance. The calculator shows salary sacrifice room, personal deductible room, non-concessional cap (including bring-forward if eligible), spouse contribution tax offset availability, and government co-contribution eligibility.
Tab "Cap Breach"
Already contributed too much? Enter your total concessional and non-concessional contributions for the year plus your taxable income. See the tax consequences: concessional excess is taxed at your marginal rate (with 15% offset), non-concessional excess at 47%, and Division 293 if income + super exceeds $250K.
The Formulas
Total concessional = Employer SG + Salary sacrifice + Personal deductible contributions
Concessional cap remaining = $30,000 - Total concessional
Tax saving from salary sacrifice:
Saving = (Salary sacrifice + Personal deductible) x (Marginal rate - 15%)
FY 2025-26 tax brackets (Stage 3):
$0 - $18,200: 0%
$18,201 - $45,000: 16%
$45,001 - $135,000: 30%
$135,001 - $190,000: 37%
$190,001+: 45%
Concessional excess tax:
Excess x Marginal rate - (Excess x 15% offset) = Net additional tax
Non-concessional excess:
Excess x 47% (top marginal + Medicare) โ or elect to withdraw
Division 293:
If (Income + Concessional contributions) > $250,000:
Tax = min(Concessional contributions, Excess above $250K) x 15%
Bring-forward NCC thresholds (TSB at prior 30 June):
Under $1.66M: 3 years ($360K)
$1.66M - $1.78M: 2 years ($240K)
$1.78M - $1.90M: 1 year ($120K)
Over $1.90M: nil
All figures based on ATO rates for FY 2025-26. Super contributions are taxed at 15% inside the fund (Division 293 adds another 15% for high earners). Carry-forward applies to unused concessional caps from FY 2018-19 onwards, available only if TSB was under $500,000 on the previous 30 June.
Example
James โ Software Engineer in Sydney, Salary $120,000
Employer SG at 12% = $14,400. Salary sacrifice $10,000. Personal deductible contribution $5,000. TSB at 30 June 2025: $200,000.
James's $10,000 salary sacrifice and $5,000 personal deductible contribution save him $2,250 in tax because the money is taxed at 15% inside super instead of his 30% marginal rate. He has $600 of cap remaining and could use carry-forward to contribute more if he has unused caps from prior years.
FY 2025-26 Super Contribution Rates
| Item | Rate / Limit |
|---|---|
| Superannuation Guarantee (SG) | 12% |
| Concessional contribution cap | $30,000 |
| Non-concessional contribution cap | $120,000 |
| Bring-forward (3 years, TSB < $1.66M) | $360,000 |
| Carry-forward eligibility | TSB < $500,000 |
| Contributions tax (inside fund) | 15% |
| Division 293 threshold | $250,000 (income + super) |
| Division 293 additional tax | 15% |
| Spouse contribution offset | $540 max (18% of $3,000) |
| Co-contribution (govt match) | $500 max (income < $60,400) |
| NCC excess tax | 47% |