Super Contributions Calculator
Concessional and non-concessional super contributions against the 2026–27 caps ($32,500 and $130,000), contributions tax, Division 293, LISTO and bring-forward.
Concessional contributions this year
$12,000.00On a $100,000 salary the employer pays $12,000 super guarantee (12%), leaving $20,500 of the $32,500 concessional cap for 2026–27; contributions tax in the fund is $1,800.
| Employer super guarantee (12%) | $12,000.00 |
|---|---|
| Concessional cap 2026–27 | $32,500 |
| Cap remaining | $20,500 |
| Contributions tax (15% in the fund) | $1,800.00 |
| Non-concessional cap | $130,000 (bring-forward $390,000) |
How this was calculated
| Employer super guarantee: $100,000 × 12.0% | $12,000.00 |
|---|---|
| Concessional contributions vs the $32,500 cap | $12,000.00 |
| Contributions tax in the fund: 15% of $12,000 | $1,800.00 |
Carry-forward of unused concessional cap (available when total super balance is under $500,000), the maximum contribution base and the government co-contribution are not modelled.
On a $100,000 salary the employer pays $12,000 super guarantee (12%), leaving $20,500 of the $32,500 concessional cap for 2026–27; contributions tax in the fund is $1,800.
Source: ATO Last verified How we keep this accurate
The two caps for 2026–27
Concessional (before-tax) contributions are taxed at 15% in the fund instead of your marginal rate. They include the 12% super guarantee your employer pays, salary sacrifice, and personal contributions you claim a deduction for. The cap is $32,500 for 2026–27 (up from $30,000). If your total super balance was under $500,000 at the previous 30 June you can also use unused cap amounts from the past five years.
Non-concessional (after-tax) contributions are not taxed on the way in. The cap is $130,000, and if you are under 75 you can bring forward up to three years ($390,000) in one go, provided your total super balance is below $1.84 million; between $1.84 million and $1.97 million two years; between $1.97 million and $2.1 million one year; and nothing once your balance reaches the general transfer balance cap of $2.1 million.
| 2026–27 | Amount |
|---|---|
| Super guarantee rate | 12% |
| Concessional cap | $32,500 |
| Non-concessional cap | $130,000 (bring-forward $390,000) |
| General transfer balance cap | $2,100,000 |
| Division 293 threshold | $250,000 |
| LISTO income threshold / maximum | $37,000 / $500 |
Worked example
On a $100,000 salary the employer contributes $12,000. Salary sacrificing $15,000 lifts concessional contributions to $27,000, inside the cap with $5,500 to spare, and the fund deducts 15% ($4,050) instead of the 32% (30% plus Medicare) the $15,000 would have attracted as salary: a tax saving of about $2,550. On a $300,000 salary the guarantee is capped at 12% of the $270,830 maximum contribution base, $32,499.60, right at the cap, and Division 293 adds 15% on it ($4,874.94) because income plus contributions exceeds $250,000. Any salary sacrifice on top goes straight over the cap.
Going over a cap
Excess concessional contributions are added back to your taxable income (with a 15% offset for the tax the fund paid) and can be withdrawn. Excess non-concessional contributions can be withdrawn along with associated earnings, which are taxed; if left in the fund they are taxed at 47%.
Frequently asked questions
What is the concessional contributions cap for 2026–27?
$32,500, up from $30,000 in 2025–26 after indexation. It covers employer super guarantee, salary sacrifice and personal deductible contributions combined. Someone on $150,000 receives $18,000 of super guarantee and can salary sacrifice up to $14,500 more before reaching the cap, plus any unused cap carried forward from the last five years if their balance is under $500,000.
How much tax do I save by salary sacrificing into super?
The difference between your marginal rate (including 2% Medicare) and the 15% fund tax. On the 30% bracket ($45,001 to $135,000) each $1,000 sacrificed saves $170: $320 of tax avoided less $150 paid by the fund. On the 37% bracket the saving is $240 per $1,000 and on the 45% bracket $320, less any Division 293 tax above $250,000. The money is locked away until preservation age.
What is Division 293 tax?
An extra 15% tax on concessional contributions for people whose income plus concessional contributions exceeds $250,000, bringing the effective rate on those contributions to 30%. It applies to the lesser of the contributions and the amount over $250,000. Someone earning $240,000 with $28,800 of super guarantee is $18,800 over, so pays 15% × $18,800 = $2,820, assessed by the ATO after the tax return and payable personally or released from super.
What is the low income super tax offset (LISTO)?
A refund of the 15% contributions tax, up to $500 a year, paid into the super fund of anyone with adjusted taxable income of $37,000 or less. On a $30,000 salary the 12% guarantee is $3,600, the fund deducts $540 and LISTO returns $500. The threshold rises to $45,000 and the maximum to $810 from 1 July 2027.
How does the bring-forward rule work?
If you are under 75 you can make up to three years of non-concessional contributions ($390,000) in one financial year, triggering a three-year period in which the total cannot exceed that amount. The amount you can bring forward depends on your total super balance at the previous 30 June: $390,000 below $1.84 million, $260,000 below $1.97 million, the standard $130,000 below $2.1 million, and nil at $2.1 million or more.
Can I carry forward unused concessional cap?
Yes, for up to five years, if your total super balance was under $500,000 at 30 June of the previous year. Unused amounts from 2021–22 onward (caps of $27,500, $27,500, $27,500, $30,000 and $30,000) can be used in 2026–27 on top of the $32,500. Someone whose employer paid $12,000 a year for those years has about $82,500 of unused cap available (3 × $15,500 + 2 × $18,000), useful in a year with a large capital gain.
Sources and assumptions
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