Disclaimer: This calculator provides estimates only and should not be considered financial or tax advice. Super contribution caps and tax rates are set by the ATO and may change each financial year. Always consult a registered tax agent or financial adviser before making contribution decisions. Evercend Pty Limited does not hold an Australian Financial Services Licence.
Super contributions tax calculator inputs and results
Income
Concessional contributions
Minimum 11.5% of ordinary time earnings from 1 July 2024.
Salary sacrifice or personal deductible contributions.
Non-concessional contributions
After-tax contributions — no tax deduction claimed.
Enter your super contributions to begin
Enter your employer and additional contributions to calculate your contributions tax, LISTO eligibility, and net tax payable.
Super contributions tax in Australia
The super contributions tax calculator estimates the tax on money going into super for the 2026-27 financial year. It covers concessional (before-tax) contributions, which are taxed inside the fund, and non-concessional (after-tax) contributions, which are not. It also shows where the annual caps sit, when the extra Division 293 tax applies to higher earners, and where the Low Income Super Tax Offset can refund contributions tax for lower earners.
How to use this calculator
Enter concessional contributions
Enter your concessional (before-tax) contributions, including employer super guarantee, salary sacrifice and any personal deductible contributions.
Enter non-concessional contributions
Enter any non-concessional (after-tax) contributions.
Enter your income
Enter your income so the calculator can test the Division 293 and LISTO thresholds.
Read the results
Read the results: contributions tax at 15% on concessional amounts within the cap, any excess contributions position, any Division 293 tax, and any LISTO.
How this calculator works
Concessional contributions are made from before-tax money and are generally taxed at 15% inside the super fund, up to the concessional cap. For most people this is lower than their marginal tax rate. Non-concessional contributions are made from after-tax money, so no 15% contributions tax applies as they enter super, and they have a separate, larger cap. Contributions above a cap are treated differently: excess concessional contributions are added to assessable income and taxed at the marginal rate with a 15% offset, while excess non-concessional contributions have their own rules. Division 293 adds a further 15% for higher earners once combined income and concessional contributions pass $250,000. The Low Income Super Tax Offset works the other way, refunding contributions tax into the fund for lower earners.
Assumptions used
Results use 2026-27 caps, rates and thresholds. The calculator applies 15% contributions tax to concessional contributions within the cap and tests the Division 293 threshold of $250,000 and the LISTO threshold of $37,000. It does not model carry-forward of unused concessional cap, the non-concessional bring-forward arrangement, total super balance limits, or personal circumstances that change eligibility. It is an estimate, not a determination of tax payable.
Worked example
A person earns $100,000 for the 2026-27 year. Employer super guarantee at 12% is $12,000. They salary sacrifice a further $8,000, giving total concessional contributions of $20,000, which is within the $32,500 cap.
The fund pays 15% contributions tax on the $20,000, which is $3,000. Because the contributions stay within the cap and combined income and contributions are below $250,000, no Division 293 tax applies.
The calculator produces the contributions tax for the figures you enter.
What changes the tax on your super contributions
Several things change the tax that applies to your super contributions. The main ones are:
Type of contribution
Which type of contribution it is, since concessional contributions are taxed at 15% in the fund and non-concessional contributions are not.
Cap position
Whether contributions stay within the annual cap, since amounts above a cap are taxed differently.
Division 293 threshold
Your combined income and concessional contributions, which decide whether Division 293 tax applies.
LISTO eligibility
Your adjusted taxable income, which decides whether the LISTO refunds some contributions tax.
Total super balance
Your total super balance and any carry-forward or bring-forward position, which change how much you can contribute before extra tax applies.
Rates and assumptions used
| Item | Value used | Source |
|---|---|---|
| Concessional cap 2026-27 | $32,500, including employer SG, salary sacrifice and personal deductible contributions | ATO, Concessional contributions cap |
| Concessional tax within the cap | 15% contributions tax inside the fund | ATO, Concessional contributions cap |
| Concessional carry-forward | Unused cap from up to 5 previous years, if total super balance was under $500,000 on 30 June of the previous year | ATO, Concessional contributions cap |
| Excess concessional | Added to assessable income, taxed at marginal rate less a 15% offset; any amount not released counts toward the non-concessional cap | ATO, Concessional contributions cap |
| Non-concessional cap 2026-27 | $130,000, with no 15% contributions tax | ATO, Non-concessional contributions cap |
| Non-concessional bring-forward (under 75) | Up to $390,000 over 3 years if total super balance under $1.84m; $260,000 over 2 years if $1.84m to under $1.97m; $130,000 for the year if $1.97m to under $2.1m | ATO, Non-concessional contributions cap |
| Non-concessional nil cap | Cap is nil if total super balance was $2.1m or more on 30 June of the previous year | ATO, Non-concessional contributions cap |
| Division 293 threshold | $250,000 of combined Division 293 income and concessional contributions | ATO, Division 293 tax on concessional contributions by high-income earners |
| Division 293 rate | An additional 15% on the lesser of the excess over $250,000 or the taxable super contributions | ATO, Division 293 tax on concessional contributions by high-income earners |
| LISTO amount | Up to $500, being 15% of concessional contributions, paid into the fund | ATO, Low income super tax offset |
| LISTO eligibility | Adjusted taxable income of $37,000 or less, among other conditions | ATO, Low income super tax offset |
| Super guarantee rate 2026-27 | 12% of ordinary time earnings, unchanged from 2025-26 | ATO, Key superannuation rates and thresholds |
Figures checked against the sources above on 10 August 2026.
Frequently asked questions
Concessional contributions, which include employer super guarantee, salary sacrifice and personal deductible contributions, are generally taxed at 15% inside the fund, up to the concessional cap. For most people this is lower than their marginal tax rate.
Related calculators and guides
Sources
- •ATO, Concessional contributions cap
- •ATO, Non-concessional contributions cap
- •ATO, Division 293 tax on concessional contributions by high-income earners
- •ATO, Low income super tax offset
- •ATO, Key superannuation rates and thresholds
Content reviewed and figures checked against the sources above on 10 August 2026.