# SMSF Pension and Retirement Phase Planner

Canonical URL: https://superinformed.com.au/smsf-tools/smsf-pension-planner
Markdown URL: https://superinformed.com.au/llms-pages/smsf-tools/smsf-pension-planner.md
Section: SMSF Tools
Last modified: 2026-05-10
Review focus: Minimum drawdown rates, transfer balance cap position, pension projections, and Division 296 flags.

Summary: Calculator for SMSF pension minimums, transfer balance cap space, 10-year drawdown projections, and pension phase tax comparisons.

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, Founder & 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 minimum pension standards](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super/pensions-and-annuities-minimum-drawdown-amounts)
- [ATO transfer balance cap guidance](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/transfer-balance-cap)
- [ATO SMSF pensions and annuities](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/paying-benefits/pensions-and-annuities)

## Related Super Informed Resources

- [SMSF Pension Guide](https://superinformed.com.au/smsf-guides/smsf-pension-guide): Understand the pension rules behind the calculations.
- [Rules and Limits Reference](https://superinformed.com.au/smsf-tools/smsf-rules-limits): Check transfer balance cap and pension payment rules.
- [Compliance Calendar](https://superinformed.com.au/smsf-tools/smsf-compliance-calendar): Confirm drawdown and reporting deadlines.

## Page Content Extract

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SMSF Pension Planner

# SMSF Pension & Retirement Phase Planner

Estimate your SMSF pension minimum, transfer balance cap position, 10-year drawdown path, and the tax difference between pension phase and accumulation - all using current FY2025-26 figures. For the rules behind the numbers, see the minimum drawdown and transfer balance cap sections of the SMSF Pension Guide.

Financial year FY2025-26

Verified ATO figures

Access Free to use

Scope General information only

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Scope: This tool is for account-based pensions and transition to retirement income streams in SMSFs. It does not calculate defined benefit pension outcomes, social security treatment, member tax offsets, or Division 296 tax amounts.

General information only. This calculator provides general information only and does not take into account your personal objectives, financial situation or needs. It is not financial advice, tax advice or legal advice. You should consider seeking advice from a licensed financial adviser, registered tax agent or SMSF specialist before acting on the results. No data you enter is stored or transmitted - all calculations run in your browser.

01
## Your Details

Enter member-level figures. Total super balance means all super interests across every fund, not just the SMSF.

Current age
Birthday since 1 July 2025?

Enter the member's age today. The calculator will work out the age used for the FY2025-26 pension minimum.

This lets the calculator determine age at 1 July 2025 without asking for an exact date of birth.

Select one
Yes
No

Pension type

A non-retirement phase TRIS has a 10% maximum and earnings are taxed like accumulation.

Account-based pension (retirement phase)
Transition to retirement income stream (TRIS)

Total super balance (all funds)

Include all super you hold across every fund, not just your SMSF.

$

Current pension account balance (SMSF)
Current accumulation account balance (SMSF)

The balance in your SMSF pension account. If you haven't started a pension yet, enter $0.

The balance in your SMSF accumulation account.

$

$

Your SMSF pension and accumulation balances cannot exceed the total super balance entered.

Has the member commenced a retirement phase pension?

Yes
No

Planning to commence this financial year?

Yes
No

Intended commencement date
Age on commencement day

Used to calculate the pro-rata minimum from commencement day to 30 June 2026.

Only needed if the pension starts during FY2025-26, because the rate uses your age on that day.

02
## Caps and Assumptions

These figures drive the transfer balance cap section, 10-year projection, and pension versus accumulation tax comparison.

Personal transfer balance cap
Current transfer balance account balance

Your personal transfer balance cap may be lower than $2,000,000 if you started a retirement phase pension before 1 July 2025. You can check yours via ATO online services through myGov. If unsure, leave this as the default.

The total value of pensions you have started minus any commutations. This is not the same as your pension account balance - investment growth does not affect this figure.

$

$

Expected annual earnings rate

An estimate used for projections only. Typical balanced portfolios have returned 5-7% over the long term, but past returns do not predict future performance.

%

Calculate pension position

Enter age, total super balance, SMSF balances, and pension status to calculate.

Super Informed

superinformed.com.au - Practical SMSF guides, tools, and weekly updates for Australian trustees.

SMSF Pension & Retirement Phase Planner

FY2025-26 - ATO-verified figures - Generated

## Pension Position

FY2025-26 - Calculated

### Your minimum drawdown this year

### Your transfer balance cap position

### Year-by-year projection

### Tax comparison - pension phase vs accumulation

### Division 296 flag

### Summary

General information only. This calculator provides general information only and does not take into account your personal objectives, financial situation or needs. It is not financial advice, tax advice or legal advice. You should consider seeking advice from a licensed financial adviser, registered tax agent or SMSF specialist before acting on the results.

Accuracy note. The calculator uses current publicly available superannuation thresholds and rates. Some thresholds may be indexed in future years, and individual outcomes may differ depending on personal transfer balance cap history, total super balance, contribution history, pension type, tax components and fund circumstances.

Tool by Super Informed .

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Your Inputs

### Details entered for this calculation

Calculated - FY2025-26

## How this tool was built

Every figure in this planner uses the rates and thresholds listed below. Source links point to the relevant ATO pages for pension payment standards, transfer balance caps, contribution caps, preservation age, and Division 296.

Figure Value used How it is applied ATO source

Minimum pension drawdown rates Under 65: 4%; 65-74: 5%; 75-79: 6%; 80-84: 7%; 85-89: 9%; 90-94: 11%; 95+: 14% Applied by age at 1 July, or commencement day if the pension starts mid-year. ato.gov.au ->

TRIS maximum 10% of account balance Shown when transition to retirement income stream is selected. ato.gov.au ->

General transfer balance cap 2017-18 to 2020-21: $1.6M; 2021-22 to 2022-23: $1.7M; 2023-24 to 2024-25: $1.9M; FY2025-26: $2.0M; FY2026-27 onwards: $2.1M Displayed for reference. The user enters their own personal transfer balance cap. ato.gov.au ->

Contribution caps FY2025-26 CC: $30k; NCC: $120k. FY2026-27 CC: $32.5k; NCC: $130k. Shown for reference only. This tool does not calculate contribution eligibility. ato.gov.au ->

Preservation age 55 to 60 depending on date of birth Included as a source reference. This tool does not ask for exact date of birth. ato.gov.au ->

Tax rates Pension phase earnings: 0%; accumulation earnings: 15%; TRIS non-retirement phase earnings: 15%; long-term capital gains in accumulation: effective 10% Used for the simplified tax comparison section. ato.gov.au ->

Division 296 Now law after Royal Assent in March 2026. Applies from 2026-27. Additional 15% on taxable earnings attributable to balances above $3M, with an additional 10% above $10M. Both thresholds are indexed. Based on realised earnings only. Flag only when total super balance is above $2.5M. No tax amount is calculated. ato.gov.au ->

All figures reflect ATO guidance and legislated thresholds for FY2025-26 and FY2026-27 where supplied. If you identify an update that is not yet reflected here, contact us .

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