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Updated 2025 ATO Rates - Official FHSS Limits

FHSS Calculator 2025

Calculate your First Home Super Saver scheme benefits. See how much you can save in tax and boost your home deposit using your superannuation.

Max $15K/year
Up to $50K total
15% tax vs your rate

Calculate Your FHSS Benefits

See how much you can save in tax and boost your home deposit - Year 1 projection

$

Your salary determines your marginal tax rate and potential savings

$

Maximum $15,000 per year (pre-tax contribution)

Helps estimate time available to maximize your FHSS strategy

Year 1 FHSS Projection

Your Contribution$0.00
Tax in Super (15%)-$0.00
Tax if Normal Savings (0%)-$0.00
Tax Savings Year 1$0.00
Deemed Earnings (6.61%)+$0.00
Total in Super After Year 1$0.00
Withdrawal Amount (85%)$0.00
Tax on Withdrawal (with 30% offset)-$0.00
Net for Home Deposit$0.00

Maximize Your FHSS Strategy with Premium

If you contribute $15K/year for 3.3 years (reaching $50K max), you could save $0+ in tax and have $0+ for your deposit!

Disclaimer: This calculator provides an estimate for Year 1 only based on current ATO rules and SIC rate (6.61% Q4 2025). Actual results may vary based on your super fund performance, tax bracket changes, and ATO regulations. For comprehensive multi-year planning, consider our Premium Calculator. Always consult a financial adviser for personalized advice.

Premium Calculator

NEW

Unlock the full FHSS strategy with our Premium version:

  • 5-year contribution strategy
  • Couple optimization (2x benefits)
  • Tax bracket analysis over time
  • Property purchase timeline
  • Downloadable PDF report

Or $29.99 one-time payment

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FHSS Quick Facts

Contributions from 1 July 2017 onwards
Both concessional & non-concessional
85% withdrawal + deemed earnings
30% tax offset on withdrawal

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How FHSS Scheme Works

1

Contribute

Make voluntary super contributions (salary sacrifice or personal deductible)

2

Save Tax

Pay only 15% tax instead of your marginal rate (up to 45%)

3

Grow

Earnings grow tax-free with deemed rate (6.61% current SIC rate)

4

Withdraw

Release 85% + earnings for your home deposit with 30% tax offset

Example: $50K FHSS Strategy

Total Contributions

$50,000

Tax Savings (37% bracket)

$11,000+

Available for Deposit

$45,000+

Frequently Asked Questions

What is the FHSS scheme?

The First Home Super Saver (FHSS) scheme allows first home buyers to save for a deposit inside their super fund, where it's taxed at only 15% instead of your marginal rate. You can contribute up to $15,000 per year and $50,000 in total, then withdraw 85% plus deemed earnings for your home deposit.

How much can I save with FHSS?

If you're on the 37% tax bracket and contribute the maximum $50,000, you'll save approximately $11,000 in tax (37% - 15% = 22% × $50K). Plus, your money grows tax-effectively in super with deemed earnings at the shortfall interest charge (SIC) rate.

Can couples use FHSS together?

Yes! Each person can contribute up to $50,000, meaning a couple can save up to $100,000 combined with double the tax benefits. This is one of the most powerful features of FHSS for first home buyers.

What is the deemed earnings rate?

The ATO calculates deemed earnings using the shortfall interest charge (SIC) rate, which is the 90-day Bank Bill rate plus 3%. As of Q4 2025, this is 6.61% per year. This is different from your actual super fund returns.

When can I withdraw FHSS funds?

You must request a FHSS determination before property ownership transfers to you. Then you have 12 months from the release date to sign a contract to purchase or construct your home. You must notify the ATO within 28 days of signing the contract.

What types of contributions are eligible?

Both voluntary concessional contributions (salary sacrifice or personal deductible contributions) and non-concessional contributions (after-tax) made from 1 July 2017 onwards are eligible. Employer compulsory super is NOT eligible.

How much will I actually receive?

You'll receive 85% of your eligible contributions plus deemed earnings. The ATO withholds tax at your marginal rate minus a 30% tax offset (or 17% flat rate if your marginal rate is unknown). The exact amount depends on your contributions and how long they've been in super.

What happens if I don't buy a home?

If you don't sign a contract within 12 months of your FHSS release, or you withdraw funds but don't notify the ATO within 28 days, you'll be subject to FHSS tax - essentially repaying the tax benefit. The funds will remain in your super for retirement.

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