Personal Super Contribution Deduction Calculator 2025-26

Work out your tax saving from claiming a personal super contribution as a deduction. The calculator checks your remaining concessional cap, applies 15% contributions tax and Division 293 where relevant, and compares claiming the deduction against leaving the amount as non-concessional to pursue the government co-contribution. It also surfaces the Notice of Intent deadline — a commonly missed trap.

Total amount you put into super from your own money this FY (not salary sacrifice or employer SG).

The figure you’ll put on your Notice of Intent. Any unclaimed balance stays as a non-concessional contribution.

Salary + investment + business income. Used to calculate your marginal rate and Div 293 exposure.

12% of ordinary time earnings for 2025-26. Leave blank if self-employed with no SG.

Separate from the contribution above — don’t double-count.

Under 18: needs work/business income. 67–74: work test applies. 75+: 28-day cut-off after birthday month.

Used to check co-contribution eligibility ($1.9M cap) and flag the work-test exemption window.

40 hours of gainful employment in 30 consecutive days during the FY.

Required for super co-contribution eligibility.

Enter your personal super contribution amount, the amount you want to claim, and your other income to see the tax saving, co-contribution trade-off, and NOI deadline.

Frequently asked questions

What is a Notice of Intent (NOI) to claim a personal super deduction?
If you made a personal (after-tax) contribution to super and want to claim it as a tax deduction, you must lodge a Notice of Intent to Claim a Deduction form (NAT 71121) with your super fund. Your fund acknowledges the notice in writing, and only then can you claim the amount at question D12 of your tax return. The contribution becomes concessional and counts towards your $30,000 concessional cap for 2025-26.
When is the NOI deadline for a 2025-26 contribution?
Section 290-170 ITAA 1997 requires you to lodge the NOI with your fund on or before whichever of these is earliest: (a) the day you lodge your 2025-26 tax return, or (b) 30 June 2027. The ATO has no power to extend this deadline — if you miss it, you lose the deduction on that contribution. Lodge early, and wait for written acknowledgement from your fund before starting a pension or rolling funds out.
Why does claiming the deduction disqualify me from the government co-contribution?
The super co-contribution (up to $500 for 2025-26) only matches non-concessional personal contributions. Once you claim a deduction, the contribution becomes concessional and is excluded from the match. If your income is below $62,488 and you meet the other co-contribution rules, consider leaving up to $1,000 as non-deductible so you can still receive the full $500 match.
What happens if I claim more than my concessional cap allows?
Excess concessional contributions are added to your assessable income and taxed at your marginal rate. You get a 15% tax offset for the contributions tax the fund already paid, plus the ATO charges an excess concessional contributions (ECC) interest charge. You can elect to release up to 85% of the excess from super to pay the tax. The fix is usually to reduce the amount on your NOI to stay at or below the cap — you can lodge a variation before 30 June of the next FY.
Does the deduction count towards my $30,000 concessional cap?
Yes. The amount you claim counts towards your concessional cap, along with employer SG and salary sacrifice. If all three combined exceed $30,000, the excess treatment above applies. The carry-forward rule (unused cap from the last 5 FYs, TSB < $500k at 30 June 2025) can give you extra headroom — use our super carry-forward calculator to check.
I'm 70 — can I still claim a deduction?
Yes, provided you meet the work test: 40 hours of gainful employment in 30 consecutive days during the 2025-26 financial year. A once-only work-test exemption may apply in the year after full retirement if your TSB at the prior 30 June was below $300,000. From age 75 you can only claim for contributions made within 28 days after the end of the month in which you turned 75.
Can a self-employed person claim a personal super deduction?
Yes — self-employed contributions are the most common use of this deduction. The mechanics are identical: make the after-tax contribution, lodge the NOI, receive acknowledgement, claim at D12. The $30,000 concessional cap still applies, and the carry-forward rule can let you deduct up to the full sum of unused caps from 2020-21 through 2024-25 if your TSB was under $500,000 at 30 June 2025.
What breaks an NOI?
Rolling over to another fund, starting a pension with the contribution, or withdrawing the contribution — all BEFORE the fund acknowledges your NOI — invalidates the deduction for that portion (s 290-170(2)). Lodge the NOI first, get written acknowledgement, then move the money if needed.

Related guides

Seniors and Pensioners Tax Offset (SAPTO) Explained 2025-26How SAPTO works, who qualifies, the shade-out thresholds for 2025-26, and how it can effectively raise your tax-free threshold to over $33,000.

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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

Uses 2025-26 concessional cap ($30,000), 15% contributions tax, Division 293 threshold ($250,000), and 2025-26 co-contribution thresholds ($47,488 / $62,488) from the centralised tax-year config. Does not model the excess contributions charge interest rate (varies quarterly) or the once-only work-test exemption — the UI surfaces those as warnings. Confirm your NOI status with your super fund in writing before rolling over, starting a pension, or withdrawing.

Last updated 17 April 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

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