Dentists · Super
Super for dentists
For 2026-27 the concessional contributions cap is $32,500. Concessional contributions are generally taxed at 15% in the fund, and unused cap from earlier years can sometimes be carried forward. We can explain the tax effect for your situation. WeGrow doesn't give financial or investment advice, or advice on whether you should set up an SMSF; we connect you with specialists we trust.
By Inam Asiful
Senior Consultant, WeGrow Accountants · Director of a dental clinic in a metro region · Last reviewed 7 October 2026
Key points
- Concessional cap for 2026-27: $32,500 (up from $30,000).
- Concessional contributions are generally taxed at 15% in the fund, with an extra 15% above $250,000 (Division 293).
- Unused cap from the last five years can be carried forward if your total super balance was under $500,000 at the previous 30 June.
- Associates on an ABN may need to fund their own super.
- We set up and administer SMSFs. Whether you should have one is a question for a licensed financial adviser.
The concessional cap
The concessional contributions cap is $32,500 for 2026-27, up from $30,000 in 2025-26. It covers employer contributions, salary sacrifice and personal contributions you claim a tax deduction for. Contributions over the cap are taxed at your marginal rate.
Super contributions can also have other uses, such as the First Home Super Saver Scheme for saving a home deposit.
How contributions are taxed
Concessional contributions are generally taxed at 15% in the fund. For most dentists that's lower than their marginal tax rate. If your income for Division 293 purposes is over $250,000, an extra 15% applies to some or all of your concessional contributions. We can work through the numbers with you so you can see the tax effect for your own situation.
Catch-up contributions
If your total super balance was under $500,000 on 30 June of the previous year, you can use unused concessional cap from up to five previous years. Unused amounts expire after five years. This is often relevant for dentists who had lower-income years early in their career or took time off.
Associates on an ABN
If you're an associate on an ABN, whether a clinic has to pay super for you depends on the arrangement. Under the super guarantee rules, some contractors are treated as employees for super. If no one is paying super for you, you can make your own contributions and may be able to claim a deduction, within the cap. See associate dentists for more on contracting.
Self-managed super funds
WeGrow doesn't give financial or investment advice, or advice on whether you should set up an SMSF; we connect you with specialists we trust. If you decide to go ahead, we can set up and administer the fund for you. SMSF trustees are responsible for the fund's ongoing compliance, and every SMSF needs an annual audit by an independent approved auditor.
Looking for information on patients using super to pay for treatment? See using super for dental treatment.
Frequently asked questions
What is the concessional contributions cap for 2026-27?
$32,500, up from $30,000 in 2025-26. Concessional contributions include employer contributions, salary sacrifice and personal contributions you claim a tax deduction for.
How are concessional super contributions taxed?
Generally at 15% in the fund, which is lower than the marginal tax rate most dentists pay. If your income for Division 293 purposes is over $250,000, an extra 15% applies to some or all of those contributions. We can work out the tax effect for your situation.
Can I catch up on unused concessional cap?
If your total super balance was under $500,000 on 30 June of the previous year, you can use unused cap amounts from up to five previous years. After five years, unused amounts expire.
Does anyone pay super for an associate dentist on an ABN?
It depends on the arrangement. Under the super guarantee rules some contractors are treated as employees for super. If no one is paying super for you, you can contribute yourself and may be able to claim a tax deduction, within the cap.
Should a dentist have a self-managed super fund?
WeGrow doesn't give financial or investment advice, or advice on whether you should set up an SMSF; we connect you with specialists we trust. If you decide to go ahead, we can set up and administer the fund. Every SMSF also needs an annual audit by an independent approved auditor.
Want this applied to your numbers?
Book a free 30-minute consult. We'll go through where you are now and what we'd do next if we were in your shoes.
Related guides
Associate dentists: pay, ABN, tax and agreements
Percentage rates, lab fees, contractor vs employee, structure and what you can claim.
What dentists actually earn in Australia
Income by experience, metro vs regional, specialists, and why hours and scope matter more than ownership.
Using super for dental treatment
When early release applies, why a clinical assessment matters, and what practices can't promote.
Associate dentist pay calculator
Enter billings, lab fees and your percentage to see your pay and a rough after-tax figure.
Sources
- ATO: contributions caps
- WeGrow client data: ranges we see regularly across our dental clients, reviewed by Inam Asiful (7 October 2026).
General information only, not tax, financial or legal advice. Figures are ranges from our client base and public sources as at 7 October 2026; your situation will differ. Talk to us before acting on anything here.