Understanding Superannuation Contribution Caps
Adding to your super can help build your retirement savings. However, there are limits on how much you can contribute each financial year without additional tax applying. Your available contribution cap can also depend on your total super balance, age and previous contributions.
Understanding these rules before contributing can help you make informed decisions and avoid unexpected tax.
| Contribution type | General cap for 2026–27 | Opportunity to contribute more |
|---|---|---|
|
Concessional contributions Employer contributions, salary sacrifice and personal contributions claimed as a tax deduction |
$32,500 | Eligible individuals can use unused cap amounts from up to five previous financial years. |
|
Non-concessional contributions Generally personal contributions not claimed as a tax deduction |
$130,000 | Eligible individuals can bring forward future caps to contribute up to $390,000. |
Important: These caps apply across all your super funds combined, not separately to each account. Eligibility conditions apply, and your non-concessional cap may be lower or nil.
Concessional contributions: before-tax contributions
The concessional contributions cap for 2026-27 is $32,500. This includes:
Compulsory employer super contributions.
Additional employer contributions made through salary sacrifice.
Personal contributions you claim as a tax deduction.
Your employer contributions use part of this cap. The $32,500 limit is not an additional amount you can contribute on top of what your employer pays. Before making extra contributions, check the combined amount expected to reach all your funds during the financial year.
Concessional contributions are generally taxed at 15% within super. If your income and concessional contributions for Division 293 purposes exceed $250,000, an additional 15% tax may apply to some or all of your concessional contributions.
Can you use unused caps from previous years?
You may be able to contribute more than $32,500 using the carry-forward rules if:
Your total super balance was less than $500,000 at 30 June 2026.
You have unused concessional cap amounts from up to five previous financial years.
Unused amounts expire after five years, and the oldest available amounts are used first. You can check your available carry-forward amounts through ATO online services linked to myGov. As reporting can lag, check recent contributions with your fund as well.
Claiming a personal tax deduction
To claim a deduction for a personal super contribution, you must give your fund a valid notice of intent to claim a deduction and receive its acknowledgement before claiming. The notice must generally be provided by the earlier of:
The date you lodge your tax return for the contribution year.
The end of the following financial year.
Arrange this before rolling over or withdrawing the relevant money, or starting a pension using it, as these actions can affect the validity of your notice.
Non-concessional contributions: after-tax contributions
Non-concessional contributions generally include money you contribute from savings or other after-tax funds without claiming a tax deduction. They are generally not taxed when received by your super fund.
The annual non-concessional contributions cap for 2026-27 is $130,000. However, if your total super balance was $2.1 million or more at 30 June 2026, your non-concessional cap for 2026-27 is nil.
Bringing forward future contribution caps
If you are under 75 at any time during the financial year, you may be eligible to bring forward one or two future years’ non-concessional caps. Age-related contribution acceptance rules also apply.
For a new bring-forward arrangement starting in 2026-27, the limits are:
| Total super balance at 30 June 2026 | Maximum available non-concessional contributions | Period |
|---|---|---|
| Less than $1.84 million | $390,000 | Three financial years |
| $1.84 million to less than $1.97 million | $260,000 | Two financial years |
| $1.97 million to less than $2.1 million | $130,000 | Annual cap only |
| $2.1 million or more | Nil | Not applicable |
Note: These limits assume you meet the eligibility requirements and are not already within an existing bring-forward period. An existing bring-forward arrangement may have different limits.
The arrangement is triggered automatically when eligible contributions exceed your annual cap. It brings future caps forward; it does not provide a fresh maximum contribution every year. If you use the entire three-year allowance in the first year, your non-concessional cap is nil for the following two years.
Already triggered a bring-forward arrangement? The higher FY2026-27 cap does not increase an allowance established in an earlier year. Your remaining allowance depends on the rules when the arrangement began, contributions already made and subsequent total super balance tests.
Do age and work status matter?
If you are under 75, your fund can generally accept voluntary contributions without you meeting a work test. However, people aged 67 to 74 generally need to meet the work test or qualify for an exemption to claim a deduction for personal contributions.
Special timing rules apply around age 75. Most voluntary contributions must be received no later than 28 days after the end of the month in which you turn 75. Different rules apply to compulsory employer contributions and eligible downsizer contributions.
What happens if you exceed a cap?
Excess concessional contributions
Excess concessional contributions are included in your assessable income and taxed at your marginal rate, with a 15% tax offset recognising contributions tax already paid by your fund.
You can generally elect through the ATO to release up to 85% of the excess from super. Releasing the full permitted 85% prevents the excess from also counting towards your non-concessional cap.
Excess non-concessional contributions
You can generally elect to release the excess contribution plus 85% of the associated earnings calculated by the ATO. The full associated earnings amount is included in your assessable income, with a 15% tax offset.
If you elect to leave the excess in super, the excess is generally taxed at 47%. Follow the ATO’s determination and release process rather than arranging an ordinary withdrawal yourself.
Are there contributions outside these caps?
Some contributions have separate rules. For example, eligible people aged 55 or older may contribute up to $300,000 from the sale of their home as a downsizer contribution without using their concessional or non-concessional caps. Eligibility requirements apply, and the contribution can affect future total super balance tests.
Certain small business CGT contributions and eligible personal injury contributions may also be excluded from the non-concessional cap, subject to specific requirements. These should be assessed separately before contributing.
Before making an extra contribution
Check:
Your contribution history, including employer payments and contributions to other funds.
Your total super balance at the previous 30 June.
Any unused concessional caps or existing bring-forward arrangement.
Your eligibility, including age and any deduction requirements.
Your fund’s processing deadlines. Contributions generally count in the financial year your fund receives them, not when you initiate the payment.
Make your next super contribution count
Whether you’re planning a one-off contribution or reviewing your ongoing strategy, we can help you understand your available caps and how contributing fits with your broader financial plans.
Discuss your super contribution strategy
General Advice Warning:
Any general advice on this page does not take account of your personal objectives, financial situation and needs, and because of that, you should, before acting on the advice, consider the appropriateness of the advice, having regard to your objectives, financial situation and needs. Information contained on this page was correct at the time of posting.