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Super Contributions Calculator 2026–27

Check how much more you can put into super this year, and whether you'll get the co-contribution or pay extra tax.

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Concessional cap room left in 2026–27
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Your concessional cap–
Concessional contributions–
Contributions tax (15%)–
Division 293 tax–
Non-concessional cap–
Non-concessional room left–
Government co-contribution–
Low income super tax offset–

Printed from ClearCalc (clearcalc.com.au/super-contributions-calculator/). Estimates only, not financial advice.

Next step

2026–27 contribution caps

  • Concessional (before-tax) cap: $32,500, up from $30,000. This includes your employer's 12% super guarantee, salary sacrifice and personal contributions you claim as a tax deduction. They're taxed at 15% in your fund.
  • Non-concessional (after-tax) cap: $130,000, up from $120,000. You can bring forward up to three years ($390,000) if your total super balance was under $1.84 million on 30 June 2026. Between $1.84 million and $1.97 million it's $260,000, and between $1.97 million and $2.1 million it's $130,000. At $2.1 million or more, the cap is nil.

Carry-forward of unused concessional cap

If your total super balance was under $500,000 on 30 June 2026, you can use unused concessional cap from the previous five years (2021–22 to 2025–26). It's a good way to catch up after time off work or to reduce tax in a year with a big capital gain. Check your available amount in ATO online services through myGov.

Division 293 tax

If your income plus concessional contributions is over $250,000, you pay an extra 15% on the contributions above that line (or on all of them if your income is already over $250,000). The ATO sends a separate assessment after your tax return.

Government co-contribution and LISTO

Lower and middle earners can get free money from the government:

  • Co-contribution: 50c for every $1 of after-tax contributions, up to $500 if your total income is $49,293 or less. It phases out completely at $64,293 in 2026–27.
  • Low income super tax offset (LISTO): refunds the 15% tax on concessional contributions, up to $500, if your adjusted taxable income is $37,000 or less.
  • Spouse contribution offset: contribute up to $3,000 to a low-earning spouse's super (income under $37,000, phasing out at $40,000) and get a tax offset of up to $540.

To see the tax saving from salary sacrifice, use the salary sacrifice super calculator. To see what it all adds up to at retirement, try the super calculator.

Frequently asked questions

What is the concessional contributions cap for 2026–27?

$32,500. It covers employer super guarantee, salary sacrifice and personal contributions you claim as a deduction.

Can I use unused cap from earlier years?

Yes, if your total super balance was under $500,000 at 30 June of the previous year. Unused amounts can be carried forward for up to five years.

How do I get the government co-contribution?

Make an after-tax contribution, lodge your tax return, earn at least 10% of your income from work, and have total income under $64,293 in 2026–27. The ATO pays it automatically.

Does salary sacrifice count towards the concessional cap?

Yes. Salary sacrifice, employer super guarantee and deductible personal contributions all count.

Official sources used for this calculator include: ATO – Super for individuals, Moneysmart – How super works. See how we calculate.

Reviewed by the ClearCalc team. Last reviewed October 2026. This calculator gives an estimate for general information only. Check important figures with the relevant government agency or a licensed professional.