PennyCompass

Australia Downsizer Contribution

Free Australia downsizer Super contribution calculator. Up to $300K per person from home sale into Super, age 55+, no work test.

Published

Downsizer contribution into Super.

Max downsizer contribution

Turning a home sale into a super top-up

The downsizer contribution lets older Australians put a large chunk of the proceeds from selling their home into superannuation, on top of all the usual limits. It was designed to nudge people who are rattling around in a big family home toward something smaller, freeing up housing stock and giving retirees a tax-friendly place to park the cash. The appeal is the size and the freedom: up to $300,000 each, with no work test and no upper age limit, which is unusual in the super system where most doors close as you get older.

This calculator shows the maximum you can contribute. It caps a single person at $300,000 and a couple at $600,000, then limits that to the actual sale proceeds, because you cannot contribute more than the house sold for. It is built for Australians aged 55 and over who have sold, or are about to sell, a long-held home and want to know how much can flow into super.

Who qualifies and how the cap stacks

There are firm gates. You must be 55 or older when the contribution is made, you or your spouse must have owned the home for at least ten years, it must have been your main residence so it qualified at least partly for the capital gains tax exemption, and the contribution has to be made within ninety days of settlement. For a couple, each partner has their own $300,000 allowance even if only one of them was on the title, which is what makes the $600,000 combined figure possible.

An $800,000 home sale, single versus couple

Using the default sale price of $800,000, the cap depends entirely on whether one or two people are eligible.

ScenarioCapMax contribution

A single owner can move $300,000 of the $800,000 into super, leaving $500,000 outside. A couple can move the full $600,000, leaving just $200,000 outside the system. The remaining proceeds are yours to keep, invest, or spend, but only the amount within the cap gets the downsizer treatment.

The catch nobody mentions until it is too late

Downsizer contributions sit outside the concessional and non-concessional caps, which is the headline benefit. But they still count toward your total super balance and toward the transfer balance cap, which limits how much you can move into a tax-free retirement pension. Tip a large downsizer amount in and you may push your balance past the point where you can start a full account-based pension, leaving some of it stuck in the accumulation phase where earnings are taxed at 15 percent rather than zero.

There is also an Age Pension trap. Your home is exempt from the assets test, but money sitting in super once you reach pension age is not. Selling an exempt home and contributing the proceeds can convert a sheltered asset into a counted one, reducing or removing your Centrelink entitlement. The expert move is to model the downsizer alongside your pension position before settlement, not after, because the ninety-day window leaves little room to change your mind.

Can I make a downsizer contribution more than once?

The $300,000 limit applies per person to the sale of one eligible home, and you can only use it once. Selling a second property later does not unlock a fresh downsizer allowance. If you do not use the full amount on your first eligible sale, the unused part cannot be carried to a future sale, so plan the single contribution carefully.

Do I have to actually buy a smaller home afterwards?

No, despite the name. There is no requirement to purchase a replacement home, downsize in size, or even buy anything at all. You could sell and rent, or move in with family. The only test is that you sold a qualifying main residence you had owned for at least ten years and you meet the age and timing rules.

Frequently asked questions

Counts toward caps?
No, downsizer contributions are outside the concessional and non-concessional caps. But they DO count toward your total Super balance and transfer balance cap for pension purposes.
What is the age requirement for a downsizer contribution?
You must be 55 or older at the time you make the contribution, as of the rule change that took effect on 1 January 2023. There is no upper age limit, which is different from most other super contribution rules. Both members of a couple must individually meet the age threshold to each claim the $300,000 allowance.
How long do I have to make the contribution after selling?
You must make the contribution within 90 days of settlement. The ATO can grant an extension in limited circumstances, but you should not rely on that. Missing the 90-day window means the contribution cannot be treated as a downsizer contribution and would instead count against your non-concessional cap if eligible, or be refused by your fund.
Can both members of a couple contribute even if only one is on the title?
Yes. If one spouse owned the home and the other did not appear on the title, both can still each contribute up to $300,000, provided the other eligibility criteria are met by each person individually. This makes the combined $600,000 limit accessible to couples where the property was held in one name only.

Related calculators

Sources

  1. ATO — Superannuation Guarantee and Contribution Caps 2026-27, Australian Taxation Office
Embed this calculator on your site (free)

Paste this code into your page. The calculator stays up to date automatically and links back to PennyCompass.

Calculator by PennyCompass