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Salary Sacrifice Calculator Australia — Tax Savings & Super Boost 2026

Last updated: Reviewed by Sarah Mitchell, CFA
**Salary sacrifice to superannuation** lets you divert pre-tax salary into your super fund, where it is taxed at only 15% (concessional contributions tax) instead of your marginal rate. For someone in the 32% bracket (30% + 2% Medicare), every $10,000 sacrificed saves approximately **$1,700 in tax** compared to receiving it as income. The concessional contributions cap is **$30,000 per year** — including your employer's SG contributions. On a $100,000 salary with $12,000 SG, you have room to sacrifice up to $18,000 more within the cap.
Salary Sacrifice Calculator Australia
Before tax salary, excluding super
Amount to sacrifice — concessional cap is $30,000 total (inc. SG)
12% of salary = $12,000 on $100k salary
Tax Without Sacrifice —
Tax With Sacrifice —
Annual Tax Saving —
Change in Take-Home Pay —
Contributions Tax in Super —
Net Annual Benefit —
View Year-by-Year Breakdown
Year-by-year growth breakdown

Real-World Examples — 2026

$100,000 salary — $10,000 sacrifice

Salary sacrificing $10,000 on a $100,000 gross salary reduces taxable income from $100,000 to $90,000. Income tax drops from $22,967 to $19,717 — a saving of $3,250. The fund pays 15% contributions tax on $10,000 = $1,500. Net annual benefit: $1,750. Take-home pay falls by $6,750 (not the full $10,000, because the tax saving partially offsets it).

$120,000 salary — maximising to cap

On a $120,000 salary, employer SG is $14,400. The remaining concessional cap space is $15,600 (to reach $30,000 total). Sacrificing $15,600 reduces taxable income from $120,000 to $104,400. Tax saving at 30%+2% marginal = approximately $5,000. Fund pays 15% on $15,600 = $2,340. Net annual benefit: approximately $2,660.

Frequently Asked Questions

Salary sacrifice to super allows you to divert pre-tax salary into your superannuation fund instead of receiving it as take-home pay. The sacrificed amount is taxed at only 15% (concessional contributions tax) inside the fund, rather than at your marginal income tax rate. For someone in the 32.5% (or 30%+2% Medicare) bracket, this saves approximately 19c per dollar sacrificed.

The concessional contributions cap is $30,000 per financial year (FY2025–26). This cap includes all concessional contributions: your employer's SG contributions (e.g. $12,000 on a $100,000 salary at 12%), plus any salary sacrifice amounts. On a $100,000 salary, the maximum additional salary sacrifice room is $30,000 minus $12,000 SG = $18,000 per year.

Excess concessional contributions are included in your assessable income at your marginal tax rate. You receive a 15% tax offset for contributions tax already paid in the fund, but you will still pay extra tax on the excess. Excess concessional contributions also count toward your non-concessional contributions cap. The ATO will notify you via your myGov account if you have exceeded the cap.

Yes. Salary sacrifice reduces your take-home pay, which lenders use to assess your borrowing capacity and loan serviceability. Some lenders will add back the sacrificed amount for serviceability purposes, but policies vary. If you are planning to apply for a home loan, consult your lender or broker before increasing salary sacrifice contributions.

Yes. The First Home Super Saver (FHSS) scheme allows eligible first home buyers to make voluntary concessional contributions (including salary sacrifice) up to $15,000/year and $50,000 total, and then request release for a first home deposit. FHSS contributions count toward the $30,000 concessional cap. The ATO must issue a FHSS determination before you can access these funds.