How to use this calculator
- Enter your taxable income for 2026–27, before the extra contribution.
- Enter your employer's super for the year (12% of ordinary earnings), or 0 if you're self-employed.
- Enter the extra amount you'd salary sacrifice or claim as a personal deduction.
How it's calculated
Personal tax saved = tax and Medicare on your income
− tax and Medicare on (income − contribution)
Tax in super = contribution × 15%
(+ 15% Division 293 tax if income + contributions > $250,000)
Your saving = personal tax saved − tax in super
Cap check = employer super + extra contribution ≤ $32,500
Worked example
Aisha earns $90,000 and her employer pays $10,800 in super. She salary sacrifices an extra $10,000.
Tax on $90,000 = 17,520 + 1,800 Medicare = 19,320
Tax on $80,000 = 14,520 + 1,600 Medicare = 16,120
Personal tax saved = 19,320 − 16,120 = 3,200
Tax in super = 10,000 × 15% = 1,500
Her saving = 3,200 − 1,500 = $1,700
Cap used = 10,800 + 10,000 = 20,800 of $32,500
Aisha saves $1,700 in tax, and $8,500 goes into her super. Her take-home pay falls by $6,800, not the full $10,000.
What this calculator doesn't cover
- Carry-forward of unused concessional caps from earlier years (if your super balance is under $500,000).
- Non-concessional (after-tax) contributions and government co-contributions.
- Low income earners, who may get the low income super tax offset instead.
Frequently asked questions
What's the concessional contributions cap for 2026–27?
$32,500, up from $30,000. It includes your employer's super, salary sacrifice and personal contributions you claim a deduction for.
Can sole traders claim a deduction for super?
Yes. You can make a personal contribution and claim a tax deduction, as long as you give your fund a notice of intent and get their acknowledgement before lodging your return.
What happens if I go over the cap?
The excess is added to your taxable income and taxed at your marginal rate, with a tax offset for the 15% already paid by the fund.
Sources (2026–27): ATO contributions caps, Division 293 tax, resident tax rates.