Super Tax Calculator

Classify the Contributions

Concessional contributions generally attract 15% tax in a taxed complying super fund. This super tax calculator separates them from non-concessional contributions and shows the ordinary tax on your client’s annual amounts.

Enter employer contributions and salary sacrifice separately, covering every fund for the financial year. Add the personal amount you want to compare. Confirm its deduction eligibility only after establishing the deduction conditions and the fund’s acknowledgement of a valid notice.

A confirmed deductible personal amount joins the concessional total. With No deduction selected, that amount joins the other after-tax contributions instead. Paying money from a personal bank account does not by itself decide its tax category.

Ordinary Contributions Tax

The estimate multiplies the concessional total by 15%. It applies no ordinary entry tax to the non-concessional total. Net total into super is the gross contribution less that estimated fund tax.

This calculation assumes a taxed complying fund holds your client’s TFN. Untaxed schemes, defined benefit interests and missing-TFN treatment require a separate calculation. Fund deductions, investment earnings and fees are outside this contribution workpaper.

ASIC’s tax and super guidance explains the ordinary treatment and why an after-tax contribution becomes concessional when a deduction is claimed.

Cases Needing a Separate Calculation

The base concessional cap is $32,500 for 2026-27 and $30,000 for 2025-26. The corresponding annual non-concessional caps are $130,000 and $120,000. The Commonwealth Superannuation Corporation explains the 2026-27 cap increases.

Amounts above either base cap trigger a warning. The calculator keeps the full contribution in its ordinary-tax estimate. That figure excludes any excess-contributions assessment or release election, so it is not the client’s final tax outcome.

Being below a base cap does not establish available capacity. Carry-forward amounts, an existing bring-forward period and the client’s total super balance can change the available amount. Use the contribution-cap calculator for annual capacity and unused concessional headroom.

Division 293 is a separate additional assessment for higher-income clients. The Division 293 tax calculator handles that calculation. Division 296 concerns earnings attributable to large super balances and is also outside the ordinary contributions tax shown here.

Low-income super tax offsets and co-contributions can change what ultimately remains in super. This calculator excludes those adjustments. For money paid out of super, use the super withdrawal tax calculator.

A Contribution Workpaper

In this fictional 2026-27 example, an adult client has $12,000 of employer contributions, $4,000 of salary sacrifice and a confirmed $5,000 deductible personal contribution. Another $4,000 is contributed after tax without a deduction.

The concessional total is $21,000 and the non-concessional total is $4,000. Gross contributions of $25,000 less $3,150 ordinary contributions tax leave $21,850 in super before other fund transactions. Both totals sit below the general annual caps.

Personal Contribution Tax Savings

The personal comparison uses the same $5,000 cash contribution twice. Claimed as a deduction, it leaves $4,250 after $750 fund tax. Paid without a deduction, the full $5,000 enters super and creates no personal deduction.

For $90,000 taxable income before that personal deduction, the confirmed $5,000 deduction reduces resident bracket income tax by $1,500. Subtracting the $750 fund tax gives a $750 difference across those two taxes. This is not the client’s refund.

The comparison uses resident income-tax rates for the selected year and disregards cents in taxable income. It excludes tax offsets, Medicare levies, study repayments and Division 293. Salary sacrifice already reflected in taxable income is not deducted again.

Confirm the personal deduction under the ATO’s personal contribution rules. Age and work-test conditions can apply. Give the fund a valid notice within the required period and obtain its acknowledgement before claiming. A deduction cannot create or increase a tax loss.

At lower incomes, the income-tax reduction can be less than fund tax. Compare the client’s full tax position before choosing an amount. All entered figures stay on this device and are neither sent nor saved.