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Adding extra money to superannuation can grow your retirement savings and score some savings at tax time! If you make a personal (voluntary) super contribution, you may be able to claim it as a tax deduction on your tax return. Here’s who can claim, how much you can claim and the steps to follow.
Key Takeaways
- You can add your own after-tax money to super and you may be able to claim it as a tax deduction.
- Before you claim, you need to tell your super fund and get its acknowledgement.
- Contributions you claim as a tax deduction count towards your “annual concessional contributions cap”, along with employer super payments and salary sacrifice contributions.
- The cap is $32,500 for 2026–27, although eligible taxpayers can also use unused caps from earlier years.
- The amount you can claim depends on your contributions, your available cap and your individual circumstances.
- Your contribution is generally taxed at 15%. The tax benefit of claiming a deduction depends on your income and circumstances.
- Timing matters and there are extra rules to consider, including deadlines, contribution limits and age-based work requirements.
What Are Personal Super Contributions?
A personal super contribution is money you pay into your super fund from your own after-tax savings. It’s also called a voluntary super contribution. It’s different from the compulsory super your employer pays and from salary sacrifice to super.
Most Australians know superannuation is money for retirement. Fewer know that you can add extra money to super on top of what your employer pays, and you may be able to claim it as a tax deduction.
Who Can Claim a Tax Deduction for Voluntary Super Contributions?
Most people can claim a deduction for personal super contributions if they meet the ATO’s rules. Your age affects what you need to do:
- Under 18: You must have earned income from work or a business during the year.
- Under 67: You can generally claim, if you meet the other conditions.
- 67 to 74: You need to meet the work test. This means working at least 40 hours in a period of 30 consecutive days during the financial year.
- 75 and over: You generally can’t make personal contributions, so you can’t claim a tax deduction.
How to Claim Personal Super Contributions on Your Tax Return
Step 1: Make your contribution before 30 June
Making a contribution to your super fund is as easy as making a payment from your everyday bank account. Check your fund’s payment details and allow enough time for the contribution to reach your super account before 30 June. A contribution generally counts in the financial year your fund receives it, not the year you send it.
Remember, only after-tax contributions qualify if you want to claim a deduction on your next return. You can’t claim a personal deduction for your employer’s compulsory contributions or for salary sacrifice contributions.
Step 2: Send your fund a notice of intent to claim
Tell your super fund you plan to claim a tax deduction. Many funds have their own online Notice of intent to claim form. Send it before you lodge your tax return, and before you withdraw, roll over or close the super account holding the contribution.
Step 3: Wait for your fund’s acknowledgement
Your fund will send you a letter or email confirming it has received your notice. Wait for this acknowledgement before you lodge your tax return. If you claim without it, the ATO may reject your deduction.
Step 4: Claim the deduction in your tax return
In the Personal Superannuation Contributions section of your tax return, enter the amount shown on your fund’s acknowledgement. If you’re not sure where to put this, one of our friendly accountants can help!
How are Personal Super Contributions Taxed?
You make personal contributions from money you’ve already paid tax on. If you don’t claim a deduction, they generally count as non-concessional contributions. If you claim a tax deduction, it counts towards your concessional contributions cap and your super fund generally pays 15% tax on it.
When your income plus concessional contributions is over $250,000, you may also pay an extra 15% Division 293 tax
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How Much Can You Can Claim? Concessional Contributions Caps
Once you claim the deduction, the ATO treats your personal contribution as a concessional contribution. Employer contributions, salary sacrifice and personal contributions you claim as a deduction generally count towards the concessional cap.
For 2026–27, the concessional contributions cap is $32,500.
For example, if your employer paid $20,000 into your super in 2026-27, you could personally contribute and claim up to $12,500 more for that financial year.
If your total super balance was under $500,000 on 30 June of the previous year, you may be able to carry forward unused cap amounts from up to five previous years. To check your reported super contributions and your unused cap, ask your super fund or login to your super account online. They know what contributions were received during the year and how much cap you haven’t used in the last five years.
Is Claiming a Deduction for Super Contributions Worth It?
It depends on your tax bracket. Your saving is roughly your tax rate plus the 2% Medicare levy, minus the 15% tax your fund takes out.
On a 30% tax rate (the most common tax bracket), you save about 17 cents for every dollar you claim. It’s also important to keep in mind that you generally can’t access super until you retire, so only make a voluntary contribution if you can afford to do it now.
Personal Super Contribution Example
Let’s look at a simple example to see how it all works.
Sue earns $75,000 a year. For this example, we’ll assume her employer contributes $9,000 to her super during the 2026–27 financial year. Sue also salary sacrifices $50 a week into super. Over 52 weeks, that’s $2,600. When added together, her total super contributions equal $11,600 for the year, well below the $32,500 cap.
Sue has some extra savings and decides to add $3,000 into her super account well before 30 June. Since she has already paid tax on her savings, this counts as a personal superannuation contribution.
Prior to lodging her 2027 return, Sue lets her super fund know that she plans to claim the $3,000 personal contribution on her tax return. Her fund acknowledges her notice of intent to claim the deduction.
In the Personal Superannuation Contributions section of her tax return, Sue claims a $3,000 super contribution tax deduction. Because it is a tax deduction, it reduces her taxable income for the year by $3,000 – saving her on tax! It’s an easy way to save on tax and build money for her future.
To know more about claiming a tax deduction for personal super contributions, or for help filling out the paperwork, please get in touch with us at [email protected] or on 1300 693 829.
Frequently Asked Questions
Yes, if you’re eligible. You can claim a deduction for personal contributions you make from after-tax money. Give your super fund a valid notice of intent to claim and receive an acknowledgement. Then a tax agent, like Etax can enter the amount in the right section of your tax return to claim the deduction.
The amount you can claim depends on how much you contributed and your available concessional contributions cap. For 2026–27, the general concessional contributions cap is $32,500. Employer contributions, salary sacrifice contributions and personal contributions you claim as a deduction generally count towards the cap.
Yes. If you’re eligible to claim a deduction for a personal super contribution, the deduction can reduce your taxable income. However, the contribution will generally be taxed at 15% within your super fund.
You need to give the notice to your super fund before you lodge your tax return for the financial year in which you made the contribution, or by 30 June of the following financial year, whichever comes first.
Yes. You can send your fund a variation to reduce the amount, even to zero. You can’t vary a notice to increase the amount, but you can send a new notice for any extra amount you want to claim. The same deadlines apply.
Yes. Eligible employees can claim deductions for qualifying personal contributions they make themselves. However, you cannot claim your employer’s compulsory super contributions or salary sacrifice contributions as a personal tax deduction.
Personal contributions that you don’t claim as a tax deduction are generally non-concessional contributions made from after-tax money. If you claim an eligible voluntary super contribution as a deduction, it counts as a concessional contribution and is generally taxed at 15% within your super fund.
Some people can contribute more than the general annual cap by using unused concessional cap amounts from previous financial years. Eligibility depends on factors including your total super balance (must be under $500,000) and how much unused cap you have available.
