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.
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.
Enter your age at any point during FY2025-26 (bring-forward and age-75 rules are based on this).
Your TSB across all super interests, as shown in myGov. This figure determines your NCC eligibility, bring-forward tier, and carry-forward CC eligibility.
Includes compulsory SG contributions and any salary sacrifice arrangement. No work test applies to these contribution types.
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.
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.
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.
The lifetime CGT cap is consumed across all financial years. Enter your total prior usage to see remaining capacity.
Maximum $300,000 per person.
Enter age, total superannuation balance, and pension status to calculate.
Contribution Position
Concessional Contributions
Non-Concessional Contributions
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.
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.
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