Super Contributions Calculator FY2026-27
This calculator works out contributions, caps and tax only — your employer super guarantee amount, how much concessional cap headroom you have left after any extra salary sacrifice, and the contributions tax (including Division 293, if it applies) on this year's contributions. It does not project a future super balance or retirement income — see "Why don't you project my future super balance?" below for why, and where to go if that's what you're after.
Enter your salary and any extra salary-sacrifice or deductible personal contribution amount to see your results for FY2026-27.
Calculate your super contributions
Super guarantee contribution (per year): $10,800
Total concessional contributions: $15,800
Headroom left under the $32,500 concessional cap: $16,700
Over the concessional cap by $0 — the excess is taxed at your marginal rate, not 15%, and may attract an excess concessional contributions charge (see the FAQ below).
Contributions tax (15% within your fund, or 30% on any Division 293 slice): $2,370
Includes $0 of Division 293 tax, an extra 15% on $0 of your contributions, because your combined salary and contributions are over the $250,000 threshold.
This is general information, not financial or tax advice, and is not intended to be relied on for making decisions about a financial product. Consider advice from a licensed financial adviser (and a registered tax agent for tax questions) before making any financial decisions.
Estimates for general information — not financial or tax advice. Method, rates and sources are published below.
Super contributions by salary (super guarantee only, FY2026-27)
Employer super guarantee, concessional cap headroom and contributions tax at common salaries, with no extra salary sacrifice, computed from the engine above. Even without any salary sacrifice, the highest salary here is enough on its own to cross the $250,000 Division 293 threshold, taxing the whole super guarantee contribution at 30% instead of 15% — see the "Division 293" column.
| Salary | Super guarantee | Cap headroom | Contributions tax | Division 293? |
|---|---|---|---|---|
| $70,000 | $8,400 | $24,100 | $1,260 | No |
| $90,000 | $10,800 | $21,700 | $1,620 | No |
| $120,000 | $14,400 | $18,100 | $2,160 | No |
| $150,000 | $18,000 | $14,500 | $2,700 | No |
| $200,000 | $24,000 | $8,500 | $3,600 | No |
| $260,000 | $31,200 | $1,300 | $9,360 | Yes |
How this is calculated
Your super guarantee contribution is your salary multiplied by the current SG rate — 12% for FY2026-27. Total concessional contributions add any extra salary sacrifice or deductible personal contributions you enter on top of that, and are checked against the $32,500 concessional cap.
Contributions tax is the flat 15% your super fund pays on your total concessional contributions, plus Division 293 tax where it applies: an extra 15% (so 30% total on that slice) on the LESSER of your concessional contributions or the amount by which your salary plus contributions exceeds the $250,000 Division 293 threshold — the same method as the ATO's own published worked example (see Sources below).
For a super balance or retirement income projection — which this calculator deliberately does not provide, see the FAQ above — use MoneySmart's superannuation calculator, built under ASIC's prescribed-assumption regime for that specific purpose.
Sources
- ATO — Key superannuation rates and thresholds (FY2026-27 hub page) — verified 2026-07-10
- ATO — Contributions caps (concessional and non-concessional cap tables) — verified 2026-07-10
- ATO — Super guarantee (SG percentage table) — verified 2026-07-10
- ATO — Division 293 tax on concessional contributions by high-income earners (threshold, method, Jan's worked example) — verified 2026-07-10
- ATO — Understanding concessional and non-concessional contributions (15% contributions tax rate) — verified 2026-07-10
Assumptions used here follow the same general approach as ASIC's MoneySmart calculators and may not reflect every personal circumstance — see "What this doesn't model" for specifics.
What this doesn't model
- Any projection of your future super balance or retirement income. That's a deliberate scope decision, not an oversight — see the FAQ above. For an actual projection, use MoneySmart's superannuation calculator, built under ASIC's Superannuation Calculators and Retirement Estimates Instrument 2022/603.
- Unused concessional cap carry-forward — since 2019–20, anyone with a total super balance under $500,000 can contribute above the general concessional cap using unused cap amounts from the previous 5 years. This calculator only checks this year's cap; it doesn't track your contribution history across years.
- The non-concessional contributions cap and the "bring-forward" option (using up to 3 years of non-concessional cap in one year) — this calculator only models concessional (before-tax) contributions and their cap.
- Self-managed super funds (SMSFs) and defined benefit funds, which have their own contribution-reporting and Division 293 rules.
- The maximum super contribution base — the ATO caps the earnings employers must pay super guarantee on ($$270,830 a year from 1 July 2026). This calculator applies the SG rate to your whole entered salary, so a salary above that figure will overstate your employer's compulsory super guarantee contribution.
- The full Division 293 income definition. This calculator uses your salary, plus your concessional contributions, as a proxy for the ATO's actual "Division 293 income", which also adds reportable fringe benefits, net investment/rental losses and a few other amounts. If any of these apply to you, your real combined figure — and therefore whether Division 293 tax applies — may be higher than what this calculator shows.
If any of these apply to you, your actual contributions position will differ from the figures above.
Frequently asked questions
What are the super contribution caps, and how much can I contribute?
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.
What happens if I contribute more than the concessional cap?
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.
What is Division 293 tax, and does it apply to me?
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.
Why don't you project my future super balance?
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.