Australian Super Concessional Contribution Cap 2026 Calculator
From 1 July 2025, the Australian super concessional contribution cap is $30,000 per year (up from $27,500). Calculate your contributions including SG, salary sacrifice, and unused cap carry-forward eligibility.
| Annual Salary | — |
| SG Rate × Salary | — |
| Salary Sacrifice | — |
| Personal Deductible | — |
| Total Concessional | — |
| 2026 Annual Cap | — |
| Total Super Balance | — |
| Can Carry Forward? | — |
| Prior 5 Years Unused Cap | — |
| Effective Cap (incl. carry-forward) | — |
| Remaining Room | — |
| Excess Contributions | — |
| Tax Saved on Salary Sacrifice (est) | — |
Concessional Cap Increase from 1 July 2025
The Australian super concessional contribution cap rose from A$27,500 to A$30,000 per year from 1 July 2025. This is the first increase since 2021 (indexation suspended during COVID years). Source: ato.gov.au super caps.
Concessional contributions include: employer Super Guarantee (SG) at 12% from 1 July 2025, salary sacrifice contributions, and personal contributions for which you claim a tax deduction. All count against the same cap.
Carry-Forward Rule for Low Balances
If your total super balance on 30 June is less than A$500,000, you can carry forward unused concessional cap from the prior 5 financial years. This allows above-cap contributions in any single year, up to your accumulated unused cap.
Useful for: catch-up after taking time off (parental leave), windfalls (bonus, inheritance), or peak earning years. Track your unused cap via myGov/ATO online services.
Tax Effectiveness of Salary Sacrifice
Salary sacrifice into super is taxed at 15% (concessional tax) at the fund, not at your marginal income tax rate. For a worker on the 37% marginal bracket, salary sacrifice saves 22% (37% − 15%). For top-bracket earners at 45%, the saving is 30%.
Above $250K income (including super contributions), Division 293 tax adds 15% to bring effective super tax to 30% — still favorable but the saving shrinks. Calculate carefully.
Excess Contributions Penalty
Concessional contributions above the cap are added to your assessable income and taxed at your marginal rate, with an Excess Concessional Contributions (ECC) charge applied to compensate for the deferred tax.
You can elect to withdraw the excess (Form NAT 71777). The withdrawn amount avoids further super tax, but still counts as assessable income for the year. Better to plan and avoid excess in the first place.
Source: ato.gov.au