Super Contributions Calculator FY2026-27

There are two caps. The concessional (before-tax) cap covers employer super guarantee contributions, salary sacrifice, and personal contributions you claim as a tax deduction — for FY2026-27 that's $32,500 a year, up from $30,000 in FY2025-26 (it's indexed periodically to average weekly earnings). The non-concessional (after-tax) cap covers personal contributions you don't claim a deduction for, and is set at 4 times the concessional cap — $130,000 for FY2026-27. If you have more than one super fund, contributions to all of them count towards the same caps.

Excess concessional contributions aren't lost, but they lose their tax concession: the ATO includes the excess in your assessable income and taxes it at your normal marginal rate (not the 15% concessional rate), and you may also be charged an excess concessional contributions (ECC) charge to account for the fact that tax on it is collected later than normal income tax. This calculator flags when your SG plus extra contributions go over the cap so you can see it coming, but it doesn't compute the marginal-rate tax or ECC charge on the excess itself — see the ATO's own guidance on excess contributions for the full mechanics.

Division 293 tax is an extra 15% tax (on top of the standard 15% your fund already pays) on some of your concessional contributions, if your combined income and concessional contributions for the year total more than $250,000. The extra tax only applies to the LESSER of your concessional contributions or the amount you're over the threshold — not your whole contribution. The ATO's own example: someone with $240,000 of income and $15,000 of concessional contributions has a combined total of $255,000 — $5,000 over the threshold, which is less than their $15,000 of contributions, so Division 293 tax applies to that $5,000 slice: $750 of extra tax, for $3,000 of total contributions tax once the standard 15% is included.

With no salary sacrifice or other extra contributions, your combined figure is your salary plus the 12% super guarantee, i.e. 1.12 times your salary. That passes the $250,000 threshold once your salary is above $223,214 ($250,000 ÷ 1.12). Division 293 then applies only to the amount over the threshold, so it starts small: on a $240,000 salary, $28,800 of super guarantee attracts $2,820 of Division 293 tax on top of the standard $4,320. Once your salary alone reaches $250,000, the amount over the threshold is at least your whole super guarantee, so all of it is taxed at 30%. This uses salary as the income measure, the same simplification as the calculator above; the ATO's Division 293 income also includes items such as reportable fringe benefits (see "What this doesn't model").

Yes, if your total super balance was under $500,000 on 30 June of the previous financial year. You can then use any concessional cap you didn't use in the previous 5 years on top of this year's $32,500; unused amounts older than that expire. ATO online services (through myGov) shows how much unused cap you have. For example, on a $90,000 salary your employer's super guarantee leaves $21,700 of room under the normal cap; with $20,000 of unused cap carried forward, the room becomes $41,700. Enter your unused amount under "More options" to see your own figure.

If you put after-tax money into super and don't claim a deduction for it, the government adds 50 cents for every dollar, up to $500. The full $500 (for a $1,000 contribution) is available if your total income is $49,293 or less in FY2026-27; above that the maximum falls by about 3.3 cents per dollar and reaches nil at $64,293. On $55,000 of income, a $1,000 contribution gets $309.80, the same as the ATO's own co-contribution calculator. Anything payable is at least $20. You don't apply: the ATO works it out after you lodge your tax return and pays it to your fund. You also need at least 10% of your income from work or a business, to be under 71 at the end of the year, not to hold a temporary visa, and to be under the transfer balance cap.

If you contribute to your spouse's super (as an after-tax contribution for them) and their income is under $40,000, you can claim a tax offset of 18% on up to $3,000 of contributions, so up to $540. The $3,000 shrinks by a dollar for every dollar your spouse earns over $37,000. The ATO's examples: a spouse earning $19,000 and a $3,500 contribution gives $540; a spouse earning $38,000 and a $3,000 contribution gives $360 (18% of $2,000). You both need to be Australian residents and living together, and your spouse needs to be under 75.

Deliberately, for a legal reason: projecting a future super balance or retirement income triggers a separate, stricter ASIC regime (Superannuation Calculators and Retirement Estimates Instrument 2022/603) that prescribes specific default assumptions about future returns, inflation and wage growth, on top of the general calculator disclosure rules. Building that properly is a bigger job than this page, and doing it half-right would risk giving you a false sense of precision about a number decades in the future. This calculator sticks to what's certain today: your contribution caps, the tax on this year's contributions, and whether you're over a cap. If you want an actual balance projection, MoneySmart (moneysmart.gov.au) runs a superannuation calculator built to that stricter standard — see the link in "What this doesn't model" below.