---
title: "Claim a tax deduction for making a personal contribution into your Super - Sapience Financial"
description: "Did you know you can now claim a tax deduction for making a personal contribution to your super?"
url: "https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super"
date: "2026-05-26T18:22:51+00:00"
language: "en-GB"
---
# Claim a tax deduction for making a personal contribution into your Super
- 🏠Wealth Builders & Home Finance
- [ salary sacrifice into super ](https://mail.sapience.com.au/all-tags/salary-sacrifice-into-super)
- [ getting more into super ](https://mail.sapience.com.au/all-tags/getting-more-into-super)
- [ spouse super contribution ](https://mail.sapience.com.au/all-tags/spouse-super-contribution)
- [ 🏠Wealth Builders & Home Finance ](https://mail.sapience.com.au/insights/wealth-builders-home-finance)
 New opportunities for Employees to make more tax effective contributions to their Super fund Reading Time: 5 minutes
---
### Did you know you can now claim a tax deduction for making a personal contribution to your super?
### Previously, most Employees were excluded from claiming a tax deduction for their personal contributions to super.
- Their only real option was to commit to an ongoing [Salary Sacrifice Arrangement](#Salary-Sacrifice-Arrangement) with their employer if it was available.
- Now, if your employer doesn’t offer [Salary Sacrifice Arrangements](#Salary-Sacrifice-Arrangement) (or you just want more flexibility in how you make extra contributions to your super), you can claim a personal tax deduction for personal contributions.
---
#### *Read in this article*
1. [Why consider Salary Sacrificing additional money into super?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#why-consider-salary-sacrificing-additional-money-into-super)
2. [Why consider Personal deductible contributions into super as an alternative?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#why-consider-personal-deductible-contributions-into-super-as-an-alternative)
3. [Compare the pair by the numbers](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#compare-the-pair-by-the-numbers)
4. [Maximising additional contributions with an offset account](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#maximising-additional-contributions-with-an-offset-account)
5. [Frequently Asked Questions: Personal Super Deductions](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#frequently-asked-questions-personal-super-deductions)
1. [How much can I contribute to super as a tax deduction in 2026?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#how-much-can-i-contribute-to-super-as-a-tax-deduction-in-2026)
2. [What is the deadline for claiming my super tax deduction?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#what-is-the-deadline-for-claiming-my-super-tax-deduction)
3. [Is it true that super contributions only cost 15% tax?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#is-it-true-that-super-contributions-only-cost-15-tax)
4. [Can I use an offset account to help with my super contribution?](https://mail.sapience.com.au/blog/claim-a-tax-deduction-for-making-a-personal-contribution-into-your-super#can-i-use-an-offset-account-to-help-with-my-super-contribution)
### Why consider Salary Sacrificing additional money into super?
- Salary sacrifice contributions are taxed at a maximum of 15% by your super fund
- This tax rate is usually less than [the tax you pay](https://www.ato.gov.au/Rates/Individual-income-tax-rates/) on your salary - which is about 32.5% for most people earning between $37,001 and $90,000
For many people, salary sacrifice can be useful as they effectively re-allocate what would otherwise be paid in tax to their super fund.
In a Salary Sacrifice Arrangement, you ask your employer to pay part of your before-tax salary to your super fund rather than paying it - and then taxing it - to you as a salary. This reduces the amount of your assessable income and with it, the amount of income tax you pay.
### Why consider Personal deductible contributions into super as an alternative?
- Not all employers offer a [Salary Sacrifice Arrangement](#Salary-Sacrifice-Arrangement)
- Some employers will calculate your additional sacrifice contribution to reduce the amount of SG they must pay you
- Not all people want to lock themselves into a formal arrangement that’s difficult to stop and start if needed
### Compare the pair by the numbers
Generally, higher income earners gain the greatest benefit from either of these strategies.
- Depending on your income (and how much you can afford to contribute), a mix of both tax deductible and non-tax deductible super contributions may be a good option to discuss with your financial adviser.
The government's MoneySmart website has a calculator to help [work out whether to make extra contributions before or after tax.](https://www.moneysmart.gov.au/tools-and-resources/calculators-and-apps/super-contributions-optimiser)
- From a tax and super viewpoint, a personal deductible contribution has the same net effect as salary sacrifice, as you can see in the table below.
| Outcome | Personal Deductible Contribution into Super | Salary Sacrifice into Super |
|---|---|---|
| Original Taxable income | $80,000 | $80,000 |
| Salary Sacrifice amount | - | $15,000 |
| Personal Deductible Contribution amount | $15,000 | - |
| New Taxable income | $65,000 | $65,000 |
| Tax payable in 17/18 (including Medicare levy) | $13,947 | $13,947 |
| Concessional Contribution (excluding super guarantee) | $15,000 | $15,000 |
| Contributions tax | $2,250 | $2,250 |
### Maximising additional contributions with an offset account
- For people thinking about making personal contributions to their super fund once a year, consider saving your intended contribution in your [mortgage offset account](https://mail.sapience.com.au/blog/understand-how-an-offset-account-works) first until you're ready to make a personal super contribution.
- Check out the [ASIC SmartMoney Super v Mortgage Repayment Tool](https://www.moneysmart.gov.au/tools-and-resources/calculators-and-apps/super-vs-mortgage-calculator) that compares the effect of making an additional contribution to super or paying off your mortgage.
**Caution:** Whether you opt for [salary sacrifice](#Salary-Sacrificing) or claim a [personal deductible contribution](#Personal-deductible-contributions) to super, there are complex rules to be followed, so talk with us first about the right super contribution strategy for you.
---
### Frequently Asked Questions: Personal Super Deductions
#### How much can I contribute to super as a tax deduction in 2026?
For the 2025-26 financial year, the **Concessional Contribution Cap is $30,000**. This total includes your employer’s 12% SG contributions, any salary sacrifice amounts, and your personal deductible contributions. If your total super balance is under $500,000, you may be eligible to use "carry-forward" unused caps from the last five years to contribute more.
#### What is the deadline for claiming my super tax deduction?
You must lodge your **Notice of Intent (NOI)** with your super fund **before** you lodge your tax return for that year, or by 30 June of the following financial year—whichever comes first. Crucially, you cannot claim a deduction if you have already withdrawn or rolled over the funds before the NOI is acknowledged by the fund.
#### Is it true that super contributions only cost 15% tax?
Yes. Contributions for which you claim a deduction are taxed at **15% inside the fund**. Under the 2026 Stage 3 tax rates, an individual earning between $45,001 and $135,000 pays 30% tax plus Medicare. By contributing to super, you effectively save the difference (approximately 17%) in tax while growing your wealth.
#### Can I use an offset account to help with my super contribution?
This is a highly effective strategy. By keeping your intended super contribution in a **mortgage offset account** throughout the year, you reduce the interest paid on your home loan. You can then make a lump-sum personal super contribution just before June 30 and claim the tax deduction, getting a "double benefit" from your cash flow.
*Disclaimer: Superannuation contribution rules are complex and caps apply. For a personal tax and super audit, we recommend a [confidential consultation](https://mail.sapience.com.au/contact).*
**Do we sound like the type of people you'd like to do business with?**
Call us today on 1300 137 403 or email us [here](https://mail.sapience.com.au/index.php?Itemid=704) for a no-obligation private chat about your situation.
---
**Drew Browne** is a specialty Financial Risk Advisor working with Small Business Owners & their Families, Dual Income Professional Couples, and diverse families. He's an award-winning writer, speaker, financial adviser and business strategy mentor. His business Sapience Financial Group is committed to using business solutions for good in the community. In 2015 he was certified as a B Corp., and in 2017 was recognised in the inaugural Australian National Businesses of Tomorrow Awards. Today he advises Small Business Owners and their families, on how to protect themselves, from their businesses. He writes for successful Small Business Owners and Industry publications. You can read his Modern Small Business Leadership Blog [here](https://mail.sapience.com.au/index.php?Itemid=1267). You can connect with him on [LinkedIn](https://www.linkedin.com/in/drewbrowne/). Any information provided is general advice only and we have not considered your personal circumstances. Before making any decision on the basis of this advice you should consider if the advice is appropriate for you based on your particular circumstance.
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