Voluntary Super Contributions for Sole Traders – Maximise Tax Savings Before 30 June 2026

by | 18 June 2026

As a sole trader, you’re not required to pay yourself Superannuation Guarantee (SG), but making voluntary super contributions is one of the smartest tax moves you can make before EOFY. It can significantly reduce your taxable income while boosting your retirement savings.

Here’s everything you need to know for the 2025–26 financial year.

Why Sole Traders Should Consider Voluntary Super Contributions

Unlike employees, sole traders control their own contributions. By contributing to your super, you can:

  • Claim a tax deduction (for concessional contributions)
  • Pay only 15% tax on the contribution inside super (instead of your marginal rate, which could be 32.5%, 37% or 45% + Medicare)
  • Grow your retirement nest egg with compound interest
  • Reduce your chance of an ATO audit by lowering reported business income

Two Main Types of Voluntary Contributions

1. Concessional (Before-Tax / Deductible) Contributions
These are the most popular for sole traders because they reduce your taxable income.

  • 2025–26 cap: $30,000 (across all your super funds)
  • Includes any SG you pay yourself (if you do), plus personal contributions you claim as a deduction
  • Taxed at 15% in the fund
  • You can claim them as a business expense on your tax return

Tip: Many sole traders with variable income use these to “smooth” their tax position in good years.

2. Non-Concessional (After-Tax) Contributions
Made with money you’ve already paid tax on.

  • 2025–26 cap: $120,000 (or up to $360,000 using bring-forward rules if your total super balance is low)
  • No immediate tax deduction, but still excellent for building wealth inside the low-tax super environment

Carry-Forward Rule – Boost Your Concessional Cap

If your total super balance was under $500,000 on 30 June 2025, you can carry forward unused concessional caps from the previous five years. This could allow you to contribute significantly more than $30,000 this year and claim a larger deduction. Check your available cap via myGov → ATO account.

How to Make Personal Deductible Contributions as a Sole Trader

  1. Transfer money from your business or personal account to your super fund by ~25 June 2026 (funds need to be received and allocated by 30 June).
  2. Lodge a Notice of Intent to Claim a Tax Deduction with your super fund (before you lodge your tax return).
  3. Claim the deduction in your 2025–26 individual tax return.

Pro Tip: Keep good records – the ATO loves clear documentation for personal deductible contributions.

Ready to Act Before 30 June?

Voluntary super contributions are a powerful EOFY strategy for sole traders who want to pay less tax legally and secure their future.

Book a quick EOFY Tax & Super Review with us today. We’ll check your available caps, run the numbers for your situation, and handle the paperwork so you can maximise your benefits stress-free.

Call us or book online now — https://stellaraccounts.com.au/contact-us/