Super Contribution Calculator Australia

Concessional vs Non-Concessional Contributions

Super contributions fall into two broad categories. Concessional contributions are made from before-tax income — they include your employer's super guarantee payments, salary sacrifice arrangements, and personal contributions you claim as a tax deduction. They are taxed at a flat 15% inside your super fund, which is usually much lower than your marginal income tax rate.

Non-concessional contributions come from after-tax money — there is no additional tax deduction, but the funds inside super are subject to only 15% earnings tax on investment returns, compared to your marginal rate outside super.

How Salary Sacrifice Saves You Tax

When you salary sacrifice, you redirect part of your gross salary into super before income tax is applied. That money is taxed at 15% inside the fund rather than at your marginal rate. For most Australian workers earning above $45,000, this creates a meaningful saving:

• Earning $45,001–$135,000 (37% marginal rate including Medicare): saving ≈ 22 cents per dollar
• Earning $135,001–$190,000 (39% marginal rate including Medicare): saving ≈ 24 cents per dollar
• Earning above $190,000 (47% marginal rate including Medicare): saving ≈ 32 cents per dollar (or 17 cents if Division 293 applies)

The trade-off is that the money is locked away until you meet a condition of release (generally retirement or reaching preservation age). This calculator shows the net cost to your take-home pay so you can decide how much to sacrifice.

2025-26 Contribution Caps

The ATO imposes annual caps on how much can be contributed to super at concessional tax rates:

• Concessional cap: $30,000 per year (all ages) for 2025-26. Excess CC is taxed at marginal rates with a 15% offset.
• Non-concessional cap: $120,000 per year, or up to $360,000 under the three-year bring-forward rule if eligible.
• Nil NCC cap: If your total super balance is $2 million or more at 30 June, the NCC cap is nil for the following year.

Division 293 Tax for High-Income Earners

If your income and concessional contributions combined exceed $250,000, an extra 15% Division 293 tax applies to the portion of CC above the threshold. This means the effective tax rate on those contributions rises to 30% rather than 15%. While this reduces the benefit of salary sacrifice for high earners, it often still represents a saving compared to the 47% top marginal tax rate.

Carry-Forward Concessional Contributions

If your total super balance is below $500,000 at 30 June of the previous financial year, you can access unused concessional cap space from the previous five years and make a larger concessional contribution in a single year. This can be a powerful strategy for people who have had career breaks or periods of lower income. This calculator does not currently model carry-forward balances — your MyGov account shows your available carry-forward amount, or a financial adviser can check this for you.

Important Limitations

This calculator is a general guide for Australian residents. It does not account for:

• Carry-forward concessional contributions
• Spouse contributions or the spouse contribution tax offset
• Co-contributions (government matching for low-income earners)
• Transition to retirement (TTR) strategies
• Defined benefit super funds
• State-specific or employer-specific super arrangements

The projection assumes a constant annual return and contribution level. It does not account for inflation or changes in tax rates over time. Use this tool as a starting point and confirm details with a licensed financial adviser.