# SMSF Contribution Planner Canonical URL: https://superinformed.com.au/smsf-tools/smsf-contribution-planner Markdown URL: https://superinformed.com.au/llms-pages/smsf-tools/smsf-contribution-planner.md Section: SMSF Tools Last modified: 2026-05-10 Review focus: Contribution cap calculations, bring-forward eligibility, carry-forward thresholds, downsizer contributions, and total super balance tests. Summary: Planner for SMSF contribution timing, concessional cap usage, carry-forward opportunities, and bring-forward contribution decisions. Editorial note: Super Informed content is general information for Australian SMSF trustees. It is not personal financial advice, tax advice, or legal advice. Author/editor: Sam Corrie, Editor, Super Informed, Adelaide SA Editorial method: Primary-source review of ATO, ASIC, Treasury, legislation, regulator announcements, explanatory material, and official guidance where available. Independence: Super Informed is an independent editorial project. It is not affiliated with, endorsed by, or written on behalf of any employer, bank, super fund, product issuer, adviser, accountant, or regulator. Corrections: Corrections and clarifications can be sent to sam@superinformed.com.au. Material corrections are reflected in the article and updated date where appropriate. Scope: General information only. Not personal financial advice, tax advice, or legal advice. ## Source Base - [ATO contribution caps](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/growing-your-super/caps-on-super-contributions) - [ATO carry-forward concessional contributions](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/growing-your-super/adding-to-your-super/carry-forward-concessional-contributions) - [ATO downsizer contributions](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/growing-your-super/adding-to-your-super/downsizer-super-contributions) ## Related Super Informed Resources - [Contribution Caps Hub](https://superinformed.com.au/smsf-tools/smsf-contribution-caps): Check the rules behind the planner output. - [Contribution Strategies Guide](https://superinformed.com.au/smsf-guides/smsf-contribution-strategies): Read the strategy context before making contributions. - [Compliance Calendar](https://superinformed.com.au/smsf-tools/smsf-compliance-calendar): Confirm contribution timing and year-end cut-offs. ## Page Content Extract Home › SMSF Tools › Contribution Planner # SMSF Annual Contribution Planner Calculate your concessional and non-concessional contribution room for FY2025-26. Enter your details to see your caps, bring-forward capacity, carry-forward amounts, and any threshold alerts - all in one place. Financial year FY2025-26 Verified ATO figures Updated April 2026 Embed this tool Print / Save PDF Reset Scope: This tool applies to SMSF members in accumulation and pension phase only. It does not apply to defined benefit interests or constitutionally protected funds. If either applies to you, this tool is not appropriate for your situation. General information only. This tool does not constitute financial, legal, or taxation advice. Results are calculated from the figures you enter using general ATO rules for FY2025-26. They do not account for your complete financial situation, prior contribution history, fund-specific arrangements, or individual circumstances. Always consult a licensed financial adviser, SMSF specialist, or registered tax agent before making any contribution decisions. No data you enter is stored or transmitted - all calculations run entirely in your browser and nothing is saved or shared. 01 ## Your Details Enter figures as at the date you are running this calculation. Your TSB at 30 June 2025 is the critical figure - find it in myGov under Super. Your age Enter your age at any point during FY2025-26 (bring-forward and age-75 rules are based on this). Total superannuation balance (TSB) at 30 June 2025 Your TSB across all super interests, as shown in myGov. This figure determines your NCC eligibility, bring-forward tier, and carry-forward CC eligibility. $ Employer and salary sacrifice contributions this FY Includes compulsory SG contributions and any salary sacrifice arrangement. No work test applies to these contribution types. $ Personal deductible contributions this FY Voluntary contributions for which you have lodged (or intend to lodge) a Notice of Intent to claim a tax deduction. The work test applies to this category if you are aged 67–74. $ Personal deductible contributions cannot generally be made at age 75 or over. Non-concessional contributions made this FY After-tax contributions made this financial year. If you have an existing bring-forward arrangement, enter only this year's contributions here and complete the prior bring-forward section below. $ TSB at or above $2M - non-concessional contributions are not permitted. Unused concessional cap carried forward (FY2020-21 to FY2024-25) Your exact unused carry-forward amount is shown in myGov under Super. Only available if TSB was under $500,000 at 30 June 2025. Enter zero if unsure and check myGov first. $ ℹ Carry-forward concessional contributions are not available when your TSB is $500,000 or above at the prior 30 June. This threshold is not indexed. Are you currently receiving a pension from this SMSF? Yes No 02 ## Prior Bring-Forward Arrangement Complete this section only if you triggered the NCC bring-forward rule in a prior year and that arrangement is still active. If you are unsure, check with your accountant before proceeding. Did you trigger a non-concessional bring-forward in a prior year? Yes No Year bring-forward was triggered Arrangements triggered in FY2022-23 or earlier have fully expired. Select "No" above and use the standard annual cap if this applies to you. Select year FY2023-24 FY2024-25 Total bring-forward amount available when triggered The maximum NCC amount under your arrangement - either $360,000 (3-year) or $240,000 (2-year), determined by your TSB at the time of triggering. $ ⚠ The amount entered does not match a standard bring-forward tier ($240,000 or $360,000). Please confirm this figure with your prior-year records or accountant. NCCs contributed in prior years of this arrangement Total NCCs made in FY2023-24 and/or FY2024-25 toward this arrangement. Do not include this year's contributions already entered above. $ Advanced - Small Business CGT Cap Relevant only if you are contributing proceeds from a qualifying small business CGT concession event. + ℹ The lifetime CGT cap for FY2025-26 is $1,865,000 . CGT cap contributions are made outside the standard CC and NCC caps. Eligibility requires satisfying specific small business CGT concession conditions (15-year exemption or retirement exemption). This tool does not verify eligibility - confirm with your adviser or accountant before proceeding. CGT cap contributions you are making this year $ Total CGT cap contributions made in prior years (lifetime) The lifetime CGT cap is consumed across all financial years. Enter your total prior usage to see remaining capacity. $ Advanced - Downsizer Contributions Relevant if you are contributing proceeds from a qualifying home sale. Available from age 55. + ℹ Downsizer contributions are only available from age 55. Enter an eligible age above to use this section. ℹ Downsizer contributions are not counted toward CC or NCC caps but do count toward your personal transfer balance cap of $2,000,000. The maximum is $300,000 per person from a single qualifying home sale. Eligibility conditions include 10-year ownership of the home. Both members of a couple may each contribute up to $300,000. This tool does not verify eligibility. Downsizer contribution amount this year Maximum $300,000 per person. $ ! The amount entered exceeds the $300,000 per-person limit. Verify this figure with your adviser. Calculate contribution position Enter age, total superannuation balance, and pension status to calculate. Super Informed superinformed.com.au - Practical SMSF guides, tools, and weekly updates for Australian trustees. SMSF Annual Contribution Planner FY2025-26 - ATO-verified figures - Calculated ## Contribution Position FY2025-26 - Calculated ### Concessional Contributions ### Non-Concessional Contributions ### Small Business CGT Cap ### Downsizer Contributions ### Threshold Alerts ### Summary General information only. This tool does not constitute financial, legal, or taxation advice. Results reflect the inputs you have entered and general ATO rules only. Individual circumstances, prior contribution history, work test status, and fund-specific arrangements all affect your final position. Always consult a licensed financial adviser, SMSF specialist, or registered tax agent before making contribution decisions. Figures reflect ATO guidance for FY2025-26. Caps are subject to indexation each financial year. Tool by Super Informed . Print / Save as PDF Get embed code Reset calculator General information only - Not financial advice - Always consult a licensed financial adviser or SMSF specialist before making contribution decisions - superinformed.com.au Super Informed superinformed.com.au - Practical SMSF guides, tools, and weekly updates for Australian trustees Your Inputs ### Details entered for this calculation Calculated - FY2025-26 ## How this tool was built Every figure in this planner is drawn directly from ATO guidance current for FY2025-26. The table below identifies each value, explains how it is applied, and links to the relevant ATO source page. Figures marked as indexed are adjusted by the ATO each financial year in line with AWOTE (Average Weekly Ordinary Time Earnings) movements. Figure Value used How it is applied ATO source Concessional contributions cap $30,000 Maximum deductible super contributions per financial year (employer SG, salary sacrifice, personal deductible). Indexed. ato.gov.au -> Non-concessional contributions cap $120,000 Maximum after-tax contributions per financial year. Equal to 4× the CC cap. Indexed. Blocked entirely when TSB ≥ $2M. ato.gov.au -> General transfer balance cap $2,000,000 When TSB equals or exceeds this figure at 30 June of the prior year, NCCs are blocked entirely. Indexed in $100k increments. ato.gov.au -> NCC bring-forward tiers TSB < $1.76M: $360k / 3yr TSB $1.76M–<$1.88M: $240k / 2yr TSB $1.88M–<$2M: $120k / 1yr TSB ≥ $2M: nil Determines the maximum NCC available under a bring-forward arrangement and the number of years it spans. Thresholds are indexed. ato.gov.au -> CC carry-forward eligibility threshold TSB < $500,000 Unused concessional cap amounts from FY2019-20 onwards can only be accessed if TSB was below $500,000 at the prior 30 June. Not indexed. ato.gov.au -> Lifetime CGT cap $1,865,000 Maximum lifetime contributions from small business CGT concession events (15-year exemption or retirement exemption). Sits outside CC and NCC caps. Indexed. ato.gov.au -> Downsizer contributions $300,000 per person, from age 55 Contributions from the sale of a qualifying principal residence. Does not count toward CC or NCC caps but counts toward the transfer balance cap. Not indexed. ato.gov.au -> Work test (ages 67–74) 40 hours in 30 consecutive days Required to claim a tax deduction on personal contributions for members aged 67–74. A work test exemption may apply where TSB < $300,000 and the test was met in the prior year. ato.gov.au -> Age 75 contribution rules Voluntary contributions generally cease at 75 From age 75, funds can only accept mandated employer contributions (SG). A 28-day grace period applies in the calendar month following the 75th birthday. Downsizer contributions remain available at any age. ato.gov.au -> Division 296 proximity alert TSB ≥ $2,700,000 Alert shown when TSB is approaching the $3M Division 296 threshold. Division 296 imposes an additional 15% tax on earnings attributable to balances above $3M, effective from 1 July 2026 (FY2026-27 earnings onwards). ato.gov.au -> All figures reflect ATO guidance current for FY2025-26. Links open the relevant ATO page in a new tab. If you identify an error or an ATO update that is not yet reflected here, contact us . ## Stay up to date every week SMSF guides, tools, and weekly updates made for Australian trustees. No advice. Subscribe free ### Embed this calculator Paste this code into your website. The "Tool by Super Informed" attribution link must remain visible and unmodified. Copy code Close