Super Contributions Calculator
Check your super contributions against the 2026–27 caps, with carry-forward and Division 293 tax.
About the Super Contributions Calculator
Concessional (before-tax) contributions, including employer super at 12%, salary sacrifice and personal contributions you claim as a deduction, are capped at $32,500 for 2026–27 (up from $30,000) and taxed at 15% in the fund. If your total super balance was under $500,000 on the previous 30 June, you can use unused cap from the last five years. Division 293 adds another 15% on concessional contributions for incomes over $250,000. The non-concessional (after-tax) cap is $130,000.
The formula
Room = $32,500 + carry-forward − (employer SG + salary sacrifice + deductible personal)
Worked example
Example: Concessional cap room left = $11,400
- Inputs: Salary (ordinary time earnings): $130,000; Salary sacrifice: $5,500; Personal contributions you'll claim as a deduction: $0; Unused concessional cap from the last 5 years: $0; Income for Division 293 (taxable income + concessional contributions): $140,000.
- Formula: Room = $32,500 + carry-forward − (employer SG + salary sacrifice + deductible personal)
- Result: Concessional cap room left = $11,400
- Concessional cap 2026–27: $32,500
- Non-concessional cap: $130,000
- Employer SG: $15,600
Questions people ask
Does employer super count?
Yes, it's concessional.
Is the SG rate rising?
It reached 12% on 1 July 2025.
Sources
The rules and rates this calculator uses come from the official pages below. Its results are estimates, not an official determination, and rules change, so check the latest figures there before you act on them.