Calculate the tax savings from extra super contributions, check your concessional cap ($30,000), and see the impact on your retirement balance.
| Item | Value |
|---|
| Type | Cap 2025–26 | Tax rate |
|---|---|---|
| Concessional (CC) — employer + salary sacrifice | $30,000 | 15% in fund |
| Non-concessional (NCC) — after-tax personal | $120,000 | 0% in fund |
| Bring-forward rule (NCC, under 75) | Up to $360,000 over 3 years | 0% in fund |
| Low income super tax offset (LISTO) | Up to $500 (income ≤$37,000) | Refund to fund |
If your super balance is under $500,000, you can carry forward unused CC cap space from up to 5 previous years. This allows a one-off larger concessional contribution.
High income earners (income + concessional contributions over $250,000) pay an additional 15% tax on their concessional contributions via Division 293 assessments.