SAPTO Calculator — Seniors and Pensioners Tax Offset
Enter your rebate income and status to estimate the Seniors and Pensioners Tax Offset (SAPTO), including the shade-out reduction and cut-out threshold for your tax year.
Status
Couple rates apply to each partner individually. Illness-separated has a higher max.
Rebate income = taxable income + reportable super contributions + total net investment loss + adjusted fringe benefits.
Available SAPTO$1,984.25
Breakdown
Max offset for your status$2,230.00
Shade-out starts at$36,034.00
Cuts out at$53,874.00
Reduction (12.5¢ per $)−$245.75
Partial offset. You're in the shade-out range. For every extra $1 of rebate income, your SAPTO drops by 12.5¢ until it hits zero at $53,874.00.
SAPTO reduces tax owed dollar-for-dollar; it cannot create a refund on its own. Unused SAPTO can transfer between spouses.
The offset reduces by 12.5 cents for every dollar of rebate income above the shade-out threshold. The shade-out and cut-out thresholds are rounded up to whole dollars; the reduction itself is not rounded.
If you have a spouse (including an illness-separated spouse), the cut-out test uses half of your combined rebate income, not your own (ITAA 1936 s 160AAAA(4)). Your own rebate income still sets the 12.5-cent reduction, so a partner with high income can lose the offset while the other keeps it.
Worked examples
Two single-status examples for 2026-27
Rebate income $30,000
Below the $36,034 shade-out threshold, so the full offset applies.
$2,230
Rebate income $39,000
$2,966 above the shade-out threshold, reduced by 12.5c per dollar.
$1,859
See also
SAPTO is one of several offsets and senior tax tools
SAPTO usually isn't the only offset you can claim. The Tax Offsets Calculator bundles SAPTO together with LITO and WATO and applies the non-refundable cap against your basic tax. For the full worked-example breakdown of how SAPTO interacts with the tax-free threshold and LITO, see the SAPTO explainer article.
FAQ
Who is eligible for SAPTO?
You meet the pension condition if, on at least one day in the income year, you were qualified for the Age Pension, or were eligible for a DVA pension, allowance or benefit and had reached pension age, and were not in gaol. For those two you don't need to be receiving the payment: a self-funded retiree who qualifies for the Age Pension but didn't claim it can still get SAPTO. Otherwise your assessable income must include a taxable social security pension (such as Carer Payment) or a DVA service pension or income support supplement; being eligible for one without receiving it is not enough, and social security allowances such as JobSeeker don't count. Your rebate income must also be below the cut-out threshold for your status.
How much is SAPTO worth in 2026-27?
Up to $2,230 for a single person, $1,602 each for a couple, or $2,040 each for an illness-separated couple. The offset is full below the shade-out threshold, then reduces by 12.5 cents for every dollar of rebate income above it, cutting out entirely at the cut-out threshold.
What counts as rebate income?
Rebate income is your taxable income (ignoring any First Home Super Saver released amount) plus your reportable super contributions, total net investment loss and adjusted fringe benefits total — so your rebate income can be higher than what shows on your tax return. Tax-free pensions and foreign income are not part of it.
Can unused SAPTO be transferred between spouses?
Yes. If one partner doesn't have enough tax payable to use their full SAPTO, the unused amount can generally be transferred to an eligible spouse. The ATO works this out automatically when you lodge; this calculator estimates your own entitlement only.
Is SAPTO the same as the tax-free threshold?
No, but it works alongside it. The standard tax-free threshold is $18,200. SAPTO is a separate, non-refundable offset applied after tax is calculated, which combined with the Low Income Tax Offset (LITO) can push a senior's effective tax-free income well above $18,200. Use the Tax Offsets Calculator to see LITO and SAPTO together.
This calculator estimates the SAPTO amount from rebate income, status and tax year. It does not determine Australian Government pension/allowance eligibility, model a spouse SAPTO transfer, or calculate Medicare levy or other offsets.
