How Super Contribution Caps Work in Australia
The ATO splits super contributions into two buckets: concessional (before-tax) and non-concessional (after-tax). Each bucket has its own annual cap, and going over either one can trigger extra tax. This calculator adds up your employer SG, salary sacrifice, and personal deductible contributions against the concessional cap, and your after-tax contributions against the non-concessional cap, while estimating how much tax you save by routing money through super instead of taking it as cash.
📋 2025/2026 Key Contribution Caps & Rates
| Item | 2025/2026 Value |
|---|---|
| Concessional contributions cap | $30,000 / year |
| Non-concessional contributions cap | $120,000 / year |
| Non-concessional bring-forward (3 years) | Up to $360,000 |
| Contributions tax (concessional) | 15% inside the fund |
| Division 293 additional tax | +15% if income + contributions > $250,000 |
| Carry-forward unused cap eligibility | Total super balance under $500,000 |
| Super Guarantee (SG) rate | 12.00% of ordinary time earnings |
🔑 Key Terms Explained
Concessional Contributions: Before-tax money — employer SG, salary sacrifice, and personal contributions you claim as a deduction — taxed at 15% inside super rather than your marginal rate.
Non-Concessional Contributions: After-tax money you put into super without claiming a deduction. Not taxed again on the way in, but subject to its own annual cap.
Carry-Forward (Catch-Up) Concessional Contributions: If you didn't use your full concessional cap in earlier years and your total super balance was under $500,000, you can use the unused amount from up to five prior years on top of this year's cap.
Bring-Forward Rule: Lets eligible members under 75 use up to three years of non-concessional cap in a single year, useful for one-off lump sums like an inheritance or property sale proceeds.
Division 293 Tax: An additional 15% tax on concessional contributions for individuals whose income plus concessional contributions exceeds $250,000, bringing the effective rate to 30%.
💡 Example: $100,000 Salary, $5,000 Salary Sacrifice, 30% Marginal Rate
1. Employer SG: $100,000 × 12% = $12,000
2. Total Concessional Contributions: $12,000 + $5,000 = $17,000 (well under the $30,000 cap)
3. Tax Inside Super on the $5,000 Sacrificed: $5,000 × 15% = $750
4. Tax You Would Have Paid on That $5,000 at 30%: $1,500
5. Estimated Annual Tax Saving: $1,500 − $750 = $750
Run the calculator above with your own figures to see your personalised cap usage and tax saving.
⚠️ Important Notes
— This calculator estimates a single financial year and does not model carry-forward usage from prior years beyond the amount you enter manually.
— Exceeding the $30,000 concessional cap means the excess is taxed at your marginal rate plus an excess concessional contributions charge.
— Exceeding the non-concessional cap without eligibility for the bring-forward rule can result in the excess being taxed at the top marginal rate.
— Personal deductible contributions require lodging a valid notice of intent to claim with your fund before you can claim the deduction.
— For an official assessment, use the ASIC MoneySmart Superannuation Calculator or speak with a licensed financial adviser.