Downsizer Super · Calculator

Downsizer Super Contribution Calculator

Calculate downsizer contributions to super for 2026-27. Check separate partner eligibility, the shared sale-proceeds limit, 10-year ownership test and 90-day contribution window.

Age 55+ requirementOutside normal caps
01 —INPUTS

The total capital proceeds available from the home sale, not the amount left after buying another home.

ATO maximum: $300,000.00 per eligible person.

Planning assumption only; returns are not guaranteed.

The ATO requires every applicable condition, not age alone.

02 —RESULTS
Awaiting input

Enter the proceeds, contribution and ages, then confirm the ATO property and timing conditions.
FAQ
What is the downsizer super contribution?
The downsizer contribution allows eligible people aged 55 or older to contribute up to $300,000 each from the proceeds of selling a qualifying home. A couple may contribute up to $600,000 combined only when both are eligible and their combined contributions do not exceed the sale proceeds. These contributions are outside the normal concessional and non-concessional caps.
What is the age requirement for downsizer contributions?
You must be 55 years or older at the time you make the contribution. The age threshold was reduced from 60 to 55 from 1 January 2023. There is no maximum age limit.
How much can I contribute under the downsizer scheme?
Each eligible individual can contribute up to $300,000. The limit is also reduced by downsizer contributions already made from the same sale by that person or their spouse, so combined contributions cannot exceed the sale proceeds.
Does the downsizer contribution count towards my super caps?
No. Downsizer contributions do not count towards your concessional or non-concessional contribution caps. They are a separate category of contribution with their own $300,000 per-person limit.
What properties qualify for a downsizer contribution?
The property must have been your main residence (or your spouse's) for at least part of the ownership period. It must be in Australia, owned by you or your spouse for 10 years or more before sale, and not be a caravan, houseboat, or mobile home.
When must I make the downsizer contribution?
You must make the contribution within 90 days of receiving the sale proceeds (usually settlement). You also need to submit a Downsizer contribution into super form to your fund before or at the time of making the contribution.
Can I make a downsizer contribution if my super balance is over $2.1 million?
Yes. Unlike non-concessional contributions, the downsizer contribution is not subject to the total super balance test. You can make the contribution regardless of how much you already have in super.
Is the downsizer contribution taxed?
The downsizer contribution itself is not taxed when it goes into super (it's a non-concessional contribution). However, investment earnings in your super fund are taxed at up to 15%, and the contribution counts towards your transfer balance cap when you move to retirement phase.

Related guides

CGT Reform and Divorce: What the Relationship Breakdown Rollover Means After 1 July 2027 The marriage-breakdown rollover transfers cost base and acquisition date — after 1 July 2027 it can transfer a deferred gain too. Check before settling. CGT Reform and Holiday Homes: Why the Third Element of Cost Base Matters Most Here CGT reform indexes four of five cost base elements, not the third (ownership costs). Holiday homes rely on that element more than any other property. Commonwealth Seniors Health Card: Eligibility, Income Test and Deeming (2026) Commonwealth Seniors Health Card eligibility, the adjusted taxable income test with deemed income, and how it differs from the Pensioner Concession Card.

Related calculators

Net Worth Calculator Track assets and debts with tax-advantaged % across super, offset, shares and property Retirement Action Plan 3-stage lifecycle: accumulation / TTR / drawdown. Ranks 15 levers: concessional cap, NCC bring-forward, government co-contribution, spouse contributions, downsizer, TTR pension, ABP minimum drawdown, transfer balance cap, recontribution strategy, age pension means-test, beneficiary tax FHSS Calculator First Home Super Saver scheme savings Super Death Benefit Tax Calculator Tax on inherited super — tax dependant vs non-tax dependant, direct vs via LPR, income stream Retirement Planner Model ETF and property paths to early retirement Superannuation Calculator Project your retirement super balance

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

This calculator applies current ATO downsizer rules: age 55+, $300,000 per-person cap, shared sale-proceeds limit, 10-year ownership, qualifying Australian main residence, 90-day window or extension, approved form and no prior downsizer contribution. Each partner is assessed separately. The projection is illustrative and excludes fees, tax, inflation and market variability.