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Superannuation Calculator Australia โ€” FY 2025-26

Project your super balance at retirement with 12% SG employer contributions and investment growth. Optimise salary sacrifice to save tax. Check how long your super lasts in retirement. Updated for FY 2025-26 with $30,000 concessional cap and Division 293 check.

Preservation age is 60 for most people
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$
Used to calculate 12% employer SG
$/year
Extra after-tax contributions per year
%
Long-term average. Default 7% (balanced fund)
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How to Use This Calculator

Super Projection tab

Enter your current age, retirement age (default 60), current super balance, annual salary, any additional voluntary contributions, and your expected return rate (default 7%). The calculator projects your super balance at retirement including employer SG (12%), investment growth, and tax on contributions.

Contribution Optimizer tab

Enter your salary, current super balance (TSB), and marginal tax rate. See the maximum salary sacrifice before hitting the $30,000 concessional cap, your tax saving, whether Division 293 applies, and if carry-forward contributions are available.

Retirement Income tab

Enter your super balance at retirement, desired annual income, and expected return in retirement (default 5%). The calculator shows how many years your super lasts, the drawdown rate, and any gap to Age Pension age (67).

Share your result

All inputs are encoded in the URL. Click Share to send your exact projection to your financial adviser.

The Formula

Annual SG Contribution:
SG = Annual Salary × 12%

Net Contribution (after 15% tax):
Net SG = SG × (1 − 0.15) = SG × 0.85

Net Return Rate:
Net Return = Gross Return × (1 − 0.15)
Example: 7% gross → 5.95% net (accumulation phase)
Pension phase: 0% earnings tax → full 7% return

Projection (year by year):
Balance(n+1) = Balance(n) × (1 + Net Return) + Net SG + Voluntary

Salary Sacrifice Tax Saving:
Saving = Sacrifice Amount × (Marginal Rate − 15%)

Retirement Drawdown:
Balance(n+1) = Balance(n) × (1 + Return) − Annual Income
(Pension phase: no earnings tax on returns)

Worked Example

Age 30, salary $85,000, current super $50,000, retire at 60

Step 1: Annual contributions

Annual SG (12%)$10,200
Contributions tax (15%)$1,530
Net annual contribution$8,670

Step 2: Investment returns

Gross return rate7%
Earnings tax (15%)1.05%
Net return rate5.95%

Step 3: Projection over 30 years

Starting balance$50,000
Total employer contributions$306,000
Total contributions tax paid$45,900
Investment growth (net of tax)~$590,000
Projected balance at 60~$860,000

Step 4: Retirement income

Balance at retirement$860,000
Annual drawdown$50,000
Return in retirement (tax-free)5%
Super lasts~28 years (to age 88)

Verdict: Starting with $50,000 at age 30 and earning $85,000, your super grows to approximately $860,000 by retirement at 60. Drawing $50,000 per year with 5% returns in pension phase, your super lasts until age 88 — well past the Age Pension age of 67.

Superannuation Rates at a Glance (FY 2025-26)

Contribution caps and rates
Parameter Value
SG rate 12%
Concessional cap $30,000/year
Non-concessional cap $120,000/year
Max contribution base $62,500/quarter
Contributions tax 15%
Earnings tax (accumulation) 15%
Earnings tax (pension phase) 0% (tax-free)
Division 293 and high-income thresholds
Parameter Value
Division 293 threshold $250,000 (income + super)
Extra tax on contributions 15% (total 30%)
Transfer balance cap $2,000,000
Division 296 ($3M+ tax) Starts 1 July 2026

Division 296 applies extra 15% on notional earnings for super balances above $3M. Not included in calculator as it starts FY 2026-27.

Preservation age and access rules
Date of Birth Preservation Age
Before 1 July 1960 55
1 July 1960 – 30 June 1961 56
1 July 1961 – 30 June 1962 57
1 July 1962 – 30 June 1963 58
1 July 1963 – 30 June 1964 59
After 1 July 1964 60

Age Pension age is currently 67 for anyone born on or after 1 January 1957.

Carry-forward contributions

If your total super balance (TSB) was below $500,000 at 30 June of the previous year, you can use any unused concessional cap amounts from up to 5 prior financial years. For example, if you only used $20,000 of your $30,000 cap last year, you have $10,000 of unused cap available. Check your available carry-forward amount via your MyGov/ATO account. This is useful for making large one-off contributions in years when you receive a bonus or lump sum.

FAQ

Yes. The SG rate reached 12% on 1 July 2025, completing the legislated schedule of increases. There are no further scheduled increases. The rate was 9.5% in 2020-21, increased by 0.5% each year, and reached 12% in FY 2025-26. Any future changes would require new legislation.
If your concessional contributions exceed $30,000, the excess is included in your assessable income and taxed at your marginal tax rate (with a 15% tax offset to account for the contributions tax already paid). You can elect to withdraw up to 85% of the excess from your super fund to pay the additional tax. If you don't withdraw, the excess remains in super as non-concessional contributions, which may also count toward your non-concessional cap.
In limited circumstances, yes. You can apply for early release of super under conditions including: severe financial hardship (26 consecutive weeks on government income support), compassionate grounds (medical treatment, disability modifications, funeral expenses), terminal medical condition (life expectancy less than 24 months), or permanent incapacity. The ATO and your super fund assess eligibility. Early release due to financial hardship is limited to a single gross payment between $1,000 and $10,000.
When you retire after reaching preservation age, you can transfer up to the transfer balance cap ($2,000,000) from your accumulation account into a pension account. In pension phase, investment earnings are completely tax-free (0% tax). You draw an income stream from the pension account, with minimum annual drawdown percentages set by the government (e.g., 4% for ages 60-64, 5% for 65-74). Any amount above the transfer balance cap must remain in accumulation phase where earnings are taxed at 15%.
Division 296 introduces an additional 15% tax on notional earnings for super balances above $3,000,000. It is legislated to start on 1 July 2026 (FY 2026-27). The tax is calculated on the proportion of earnings attributable to the balance above $3M. For example, if you have $4M in super and earn $280,000 in returns, one-quarter of your balance is above $3M, so 15% tax applies to $70,000 (one-quarter of $280,000) = $10,500 extra tax. This calculator does not include Division 296 as it starts in the next financial year.

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