Concessional Super Cap Calculator
Updated for FY2025-26
Find out how much concessional super cap remains for the current financial year. Models employer SG (with MSCB capping), salary sacrifice already made this FY, carry-forward unused cap with TSB eligibility, marginal tax saved by filling the remaining cap, and Div 293 risk for higher earners.
Concessional Cap (FY2025-26)
$18,000 of cap remaining this FY.
- Employer SG this FY
- $12,000
- Salary sacrifice
- $0
- FY annual cap
- $30,000
- Cap available
- $30,000
- Tax saved from filling cap
- $2,700 (at 30% marginal)
How the concessional contribution cap works
Australian super has two contribution caps: concessional (pre-tax, $30,000 for FY2025-26) and non-concessional (post-tax, $120,000 for FY2025-26). This calculator focuses on the concessional cap. Concessional contributions include employer Superannuation Guarantee, salary sacrifice, and personal deductible contributions. All three count toward the same $30,000 cap.
Going over the cap triggers excess concessional contributions tax: the excess is included in personal taxable income and taxed at the marginal rate, with a 15% offset for the contributions tax already paid by the super fund. The net effect is roughly identical to taxing the excess at the marginal rate, so there is no advantage to deliberately exceeding the cap.
Carry-forward (s291-20 ITAA97)
Unused concessional cap from the prior 5 financial years can be carried forward and applied to the current year, with two conditions:
- Total Super Balance at 30 June of the prior FY must be below $500,000.
- Unused amounts expire after 5 years. The first FY in which unused amounts accrued was FY2018-19, so amounts from FY2018-19 expired on 30 June 2024.
Tick the “I have unused carry-forward concessional cap” box above the result tile to enter your figure. If you don't know it, look it up at MyGov → ATO → Super → Information for your tax return; the unused carry-forward total is published there.
Worked example
Alex is on $180,000 with a 12% employer SG rate. So far this FY, Alex has salary-sacrificed $5,000 into super. Their TSB at 30 June 2025 was $320,000 (below the $500k threshold), and they have $15,000 of unused carry-forward from FY2023-24.
Employer SG: $21,600 (12% × $180,000). Voluntary so far: $5,000. Total CCs: $26,600. Standard cap: $30,000. Eligible carry-forward: $15,000 (TSB below threshold). Effective cap: $30,000 + carry-forward applied if total CCs reach standard cap. Headroom remaining: $3,400 standard + up to $15,000 carry-forward = $18,400.
Tax saved by filling the remaining $18,400: marginal rate (37%) less the 15% concessional rate = 22% savings. Total tax saved: roughly $4,000. The full ProjectFi planner models the multi-year compounding effect of using carry-forward this year vs deferring.
Sources
ATO concessional contributions cap, ATO Division 293 information, Income Tax Assessment Act 1997 (Cth) s291-20 and Div 293.
FAQ
- What is the concessional contribution cap?
- The concessional contribution cap is the maximum total of pre-tax (concessional) super contributions you can make in a financial year before excess-contributions tax kicks in. For FY2025-26 the cap is $30,000. Employer SG, salary sacrifice, and personal deductible contributions all count toward this cap.
- How does carry-forward unused cap work?
- Section 291-20 ITAA97 allows unused concessional cap from the prior 5 financial years to be applied to the current year. Eligibility requires Total Super Balance below $500,000 at 30 June of the prior financial year. Once used, the unused amount cannot be re-used. The first FY in which unused amounts could accrue was FY2018-19.
- How is marginal tax saving calculated?
- Salary-sacrificed dollars are taxed at the 15% concessional contributions rate inside super, not at your marginal personal rate. The estimated saving per dollar is your marginal rate minus 15%. The calculator picks the bracket you fall in after deducting the salary sacrifice already entered, then applies that single rate to your remaining cap headroom. If filling the cap would push your income across a bracket boundary, this is a single-bracket estimate; the actual saving steps down at the bracket. The full ProjectFi planner calculates piecewise across bracket boundaries.
- When does Div 293 tax apply?
- Division 293 adds an extra 15% tax on concessional contributions when Division 293 income (taxable income + reportable employer super + investment losses + reportable fringe benefits + concessional contributions) exceeds $250,000. The threshold is fixed (not indexed). The calculator approximates Div 293 risk using gross salary; the precise definition is broader and the full ProjectFi planner uses it.
- What if I do not know my Total Super Balance at 30 June?
- Without TSB, the calculator treats carry-forward as ineligible (defensive default). The TSB figure is shown on the ATO portal and on annual super-fund statements. Enter it to enable the carry-forward path.
- Why does my SG cap out at higher salaries?
- Employers are not required to pay SG on income above the Maximum Super Contribution Base (MSCB). For FY2025-26 the quarterly MSCB caps SG. The calculator applies the same cap so high-salary users see the realistic SG figure, not the simple 12% × salary.
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