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Super Recontribution Optimizer 2026

Estimate how much tax your heirs can save by implementing a Super recontribution strategy to convert taxable components into tax-free ones.

Last updated: May 2026

Check your latest Super statement for this split.

Max non-concessional cap is usually A$120,000/yr.

Death Tax Saved for Heirs

A$ 0

Assuming 17% tax for non-dependants

New Tax-Free Component

A$ 0

Strategy: By withdrawing taxable funds and recontributing them as non-concessional (tax-free) funds, you protect your estate from future tax liabilities.

Estate Planning for Super

In Australia, your Superannuation balance is divided into two components:Taxable and Tax-free. If you pass away, dependants (like a spouse) receive your Super tax-free. However, non-dependants (like adult children) must pay 15% tax + 2% Medicare levyon the taxable component.

The Recontribution Strategy involves withdrawing a portion of your taxable Super balance (once you reach preservation age and satisfy a condition of release) and recontributing it as aNon-concessional contribution. This effectively washes the taxable status away, protecting your heirs from a massive tax bill in 2026.

How to use this calculator

  1. 1
    Check BalanceFind your current total Super balance and the split between taxable/tax-free components from your provider.
  2. 2
    Recontribution AmountSelect how much you plan to 'wash' through a withdrawal and re-deposit (watch the A$120k annual cap).
  3. 3
    View Tax SavingsThe calculator shows the total 'Death Tax' that will no longer be due on that specific amount.
  4. 4
    Long Term ProjectionUnderstand the impact on your total tax-free component over time.

Formula & example

Death Tax Saved = Recontribution Amount × 17%

Taxable Component= The part of your Super funded by employer contributions and salary sacrifice.
Tax-free Component= The part funded by your own after-tax (non-concessional) contributions.
Heir Tax= 15% + 2% Medicare levy typically applied to death benefits for non-dependants.

Example: A$100,000 Recontribution.

  • Current Heir Tax Liability: A$17,000
  • Post-Recontribution Heir Tax: A$0
  • Result: A$17,000 more goes to your children instead of the ATO.

Benefits

Tax-Free Heirs

Ensure your hard-earned savings reach your children fully without a 17% government haircut.

Lower Tax on Withdrawals

If you eventually need to withdraw a lump sum before age 60, a larger tax-free component reduces your own tax.

Simple Implementation

It's a purely administrative strategy that doesn't change your investment profile.

Use cases

Retirees (Age 60-75)

Anyone who has reached preservation age and still has room within the non-concessional caps.

Adult Children Heirs

Planning the legacy of your estate when your primary beneficiaries are not financial dependants.

Pension Transition

Maximizing the tax-free component before moving funds into the 'Account-Based Pension' phase.

Frequently asked questions

Is there an age limit?+

Generally, you can make non-concessional contributions until age 75. However, you must satisfy a condition of release to withdraw the funds first.

What are the contribution caps?+

For the 2024/25 year, the cap is A$120,000 per year, or A$360,000 using the 'bring-forward' rule (subject to your total super balance).

Can I do this multiple times?+

Yes! Many Australians repeat this strategy over several years to progressively convert their entire balance into tax-free funds.