Super Contribution Optimizer 2025-26

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.

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.

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

Frequently asked questions

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.

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

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.

Last updated 19 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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