Tax planning tool

Super Contribution Optimizer

Find the optimal salary sacrifice amount to maximise your tax saving. Covers concessional cap, carry-forward unused amounts, government co-contribution, and Division 293 for high earners.

Salary sacrifice math Carry-forward aware Div 293 included
01 —INPUTS

Your pre-tax salary (excluding super).

Used to check carry-forward eligibility (must be under $500,000).

Auto-calculated at 12% of income.

Any existing pre-tax super contributions you already make.

Check your unused cap on ATO Online via myGov → Super → Carry-forward amounts.

02 —RESULTS

Enter your income and super balance to see your optimal contribution strategy.

Edit inputs ↑
Salary sacrifice math by tax bracket

Each dollar diverted from after-tax salary to super is taxed at 15% inside the fund instead of at your marginal rate. The bigger your marginal-to-super gap, the more you save per dollar contributed.

Marginal rateSuper taxNet saving per $1,000
16% ($18,201 – $45,000)15%$10
30% ($45,001 – $135,000)15%$150
37% ($135,001 – $190,000)15%$220
45% ($190,001+)15%$300
45% with Div 293 (income + super > $250k)30%$150
Where the optimiser looks for room
→ Current-year cap — The $30,000 concessional cap minus your employer SG. For most salaries, leaves $15k–$25k of salary-sacrifice headroom.
→ Carry-forward room — Unused cap from the past five FYs, available if your 30-Jun-2025 TSB was under $500,000. Useful for catching up after lower-earning years.
→ Co-contribution boost — If your income is below $62,488, a small after-tax contribution unlocks the government match — up to $500 of free money.
→ Div 293 ceiling — Past $250k of income + concessional contributions, contributions tax doubles to 30%. The optimiser flags when extra sacrifice pushes you over.
FAQ
How much can I salary sacrifice to super in 2025-26?
The concessional (pre-tax) contributions cap for 2025-26 is $30,000. This includes your employer's super guarantee (12%) and any salary sacrifice. If your total super balance was under $500,000 on 30 June 2025, you can also use unused cap amounts from the previous 5 years.
Is salary sacrifice worth it on a low income?
If your marginal tax rate is 16% (income $18,201-$45,000), the net benefit of salary sacrifice is small since super contributions are taxed at 15%. You may be better off making after-tax contributions to get the government co-contribution - up to $500 free money.
What is the government super co-contribution?
If your income is below $62,488 (2025-26) and you make a personal after-tax super contribution, the government matches 50 cents per dollar up to $500. The full $500 match is available for incomes up to $47,488, then reduces for higher incomes.
What is carry-forward (unused concessional cap)?
Since 2018-19, if your total super balance is under $500,000 on 30 June, you can carry forward any unused concessional cap from the previous 5 financial years. This lets you make a larger one-off contribution in a high-income year.
What is Division 293 tax?
Division 293 is an additional 15% tax on concessional super contributions for high-income earners. It applies when your income plus concessional contributions exceeds $250,000. This means your super contributions are effectively taxed at 30% instead of 15%.
How do I set up salary sacrifice?
Contact your employer's payroll department and ask to redirect a fixed amount per pay period from your pre-tax salary to your super fund. The amount will be deducted before income tax is calculated, reducing your taxable income.
How do I check my unused concessional cap?
Log in to myGov, go to the ATO section, then select Super - Information - Carry-forward concessional contributions. It shows your unused amounts for each of the past 5 years.
Does this calculator account for the Medicare levy?
Yes. Salary sacrifice reduces your taxable income, which also reduces your Medicare levy (2% of taxable income). The net tax saving shown includes both income tax and Medicare levy reductions.

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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

This calculator uses 2025-26 ATO tax rates, super guarantee rate (12%), concessional cap ($30,000), and co-contribution thresholds. It does not account for non-concessional contributions, spouse contribution offsets, or SMSF-specific rules.

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Last updated 12 May 2026 Tax year 2025-26

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

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

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