Super Contribution Tax Calculator (FY2025-26)
Work out exactly how much tax you save by making extra concessional contributions to super. Our calculator uses live FY2025-26 brackets, the $30,000 concessional cap, and the 12% employer SG rate (final legislated rate from 1 July 2025) to show your true take-home impact.
About this calculator
Concessional super contributions are taxed at just 15% inside your fund, while every dollar you would have taken as salary is taxed at your marginal rate of up to 45%. The difference is your tax saving. For an Australian on the $135,000-$190,000 bracket (37% marginal rate), every $1,000 extra into super saves $220 in tax this year, money that stays in your retirement balance instead of going to the ATO. Top-bracket earners save 30 cents per dollar contributed, and even those in the 30% bracket pocket 15 cents per dollar in tax savings. Compounded over decades, these savings add up to tens of thousands of dollars at retirement.
The concessional cap for FY2025-26 is $30,000, and that ceiling includes everything: your employer's Super Guarantee (12% from 1 July 2025 — final legislated step, was 11.5% in FY2025), any salary sacrifice arrangement, and personal deductible contributions you claim on your tax return. Going over the cap triggers excess contributions tax at your marginal rate (with a 15% offset) plus an interest-style charge based on the ATO's official rate, so the calculator shows your remaining headroom before you commit. The cap is indexed in $2,500 increments tied to wage growth, which is why it stepped up from $27,500 in 2023-24 to $30,000 for FY2025-26.
Personal deductible contributions need a Notice of Intent to Claim (NAT 71121) lodged with your fund before you file your return, otherwise the deduction is denied. The calculator assumes you have done this. If you are close to the cap, consider the carry-forward unused cap rule, which lets eligible members with under $500,000 in super roll forward unused cap space from the previous five years into this financial year. This is especially valuable for parents returning from leave, contractors with variable income, or anyone selling a property who wants to offset a capital gain with a one-off larger deductible super contribution.
How to use
- 1Enter your annual salary before tax and super.
- 2Confirm your employer SG rate (12% from 1 July 2025 — final legislated rate; was 11.5% in FY2025).
- 3Enter the extra concessional contribution you plan to make this year (salary sacrifice or personal deductible).
- 4Review your tax saving, calculated as (marginal rate minus 15%) multiplied by the extra contribution.
- 5Check the cap meter to confirm employer SG plus your extra stays under $30,000.
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Frequently asked questions
What is the concessional super contribution cap for FY2025-26?
The concessional cap for the 2025-26 financial year is $30,000. This is the total amount of pre-tax contributions you can put into super and still receive concessional tax treatment, where the fund pays 15% on the way in. The cap includes employer Super Guarantee contributions, any salary sacrifice arrangement, and personal deductible contributions you claim on your tax return. Anything over the cap is taxed at your marginal rate, with only a 15% offset, plus an excess concessional contributions charge based on the ATO's interest rate.
How much tax do I save by making extra super contributions?
Your tax saving equals your marginal tax rate minus 15%, multiplied by the extra contribution. On the FY2025-26 brackets, someone earning $80,000 saves 15 cents per dollar (30% bracket minus 15%). Someone in the 37% bracket saves 22 cents per dollar, and a top-bracket earner saves 30 cents per dollar. So a $5,000 salary sacrifice saves a 37% earner $1,100 in tax this year. The contribution itself stays in your super fund, growing toward retirement, instead of disappearing into your pay packet at full marginal rates.
What is the difference between salary sacrifice and personal deductible contributions?
Salary sacrifice is an arrangement with your employer to redirect part of your gross salary directly into your super fund before tax is taken out. Personal deductible contributions are made from your own pocket (typically after-tax money), and you claim a deduction on your tax return. Both count toward the same $30,000 concessional cap and both attract 15% contributions tax inside the fund. The main practical difference is timing and admin: salary sacrifice is automatic, while personal deductible contributions require lodging a Notice of Intent to Claim form (NAT 71121) with your fund before you file.
What happens if I exceed the $30,000 concessional cap?
Excess concessional contributions are added back to your taxable income and taxed at your marginal rate, but you receive a 15% tax offset to recognise the contributions tax already paid by your fund. On top of that, the ATO charges an excess concessional contributions charge, which is interest based on the 90-day Bank Bill rate plus an uplift, calculated from the start of the financial year the contributions were made. You can also elect to release up to 85% of the excess from super to help pay the tax bill. This calculator helps you avoid the cap entirely.
Can I use unused concessional cap from previous years?
Yes, the carry-forward unused cap rule lets you roll forward unused concessional cap space from the past five financial years (starting from 2018-19), provided your total super balance was under $500,000 at 30 June of the previous year. For example, if you only used $20,000 of your $27,500 cap in 2023-24, you have $7,500 of unused cap to add to this year's $30,000. This is especially useful for people who had a low-income year, took parental leave, or want to make a one-off larger contribution to catch up. Check your unused cap on myGov.
Authoritative sources
All rates and thresholds used in this calculator are sourced from the Australian Taxation Office (ATO).
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