Super contribution caps for 2026–27: concessional, non-concessional and bring-forward

Concessional cap

$32,500 (2026–27)

Non-concessional cap

$130,000 (2026–27)

Bring-forward maximum

$390,000 over 3 years (from 2026–27)

Super guarantee rate

12% of qualifying earnings (2026–27)

The caps at a glance for 2026–27

Contribution caps limit how much can go into super each financial year before extra tax applies. There are two main caps: one for concessional contributions, which are made from before-tax money, and one for non-concessional contributions, which are made from money that has already been taxed. Both caps are indexed to average weekly ordinary time earnings, and both rose on 1 July 2026.

The caps are per person, not per fund. If you have more than one super account, contributions to all of them are added together and measured against the same cap.

The general transfer balance cap matters here because it is also the total super balance level at which the non-concessional cap drops to nil.

Concessional contributions: the $32,500 cap

Concessional contributions are generally taxed at 15% when they enter the fund. The ATO counts these towards the $32,500 cap for 2026–27:

• Employer contributions, including the compulsory super guarantee.
• Salary sacrifice contributions made under an arrangement with your employer.
• Personal contributions you claim as a tax deduction.
• Costs an employer pays to the fund for you, such as administration fees and insurance premiums.

To claim a deduction for a personal contribution, a member must give the fund a notice of intent in the approved form and receive the fund's acknowledgment before claiming. Once deducted, that contribution becomes concessional and uses up part of the cap. Age and work test conditions also apply: for example, people aged 67 to 74 still need to meet the work test (or an exemption) to claim the deduction.

Timing is easy to get wrong. A contribution counts towards the cap for the financial year in which the fund receives it, not when it was paid or when the salary was earned. Under Payday Super, an employer's contribution is generally on time if the fund receives it within 7 business days after payday, so super for a late-June payday may arrive in July and count towards the following year. Members of a self-managed super fund may, in limited cases, ask the ATO to count a June contribution in the next year instead.

All concessional contributions to all of your funds, including employer super guarantee, share the one $32,500 cap for 2026–27.

Carrying forward unused concessional cap

If concessional contributions in earlier years were below the general cap, the unused amounts may be carried forward and added to the cap in a later year. Two conditions apply: your total super balance must have been less than $500,000 at 30 June of the previous financial year, and the unused amounts must come from the previous 5 financial years. Unused amounts accrue from 2018–19 onwards, including years when you had no super account.

For the 2026–27 year, the test date is 30 June 2026. Each unused amount lasts 5 years and then expires, and the oldest amounts are used first. On the ATO's rule, unused cap from 2020–21 expired at the end of 2025–26, which means unused amounts from 2021–22 can be used in 2026–27 for the last time.

Carry-forward amounts apply automatically once concessional contributions for the year exceed the general cap. The ATO shows each person's available amounts in ATO online services through myGov (Super, then Information, then Carry forward concessional contributions).

How it adds up

The ATO's own example describes a member whose concessional contributions stayed under the cap from 2019–20 to 2023–24, building up $67,500 of unused cap. With a balance under $500,000 at 30 June 2024, the member could contribute $97,500 in 2024–25 (the $30,000 general cap plus $67,500 carried forward) without exceeding the cap.

Non-concessional contributions and the bring-forward rule

Non-concessional contributions are mainly personal contributions made from after-tax money that are not claimed as a deduction. They are not taxed again when they enter the fund. The cap for 2026–27 is $130,000, but it falls to nil if your total super balance at 30 June 2026 was $2.1 million or more (the general transfer balance cap for 2026–27).

People who are under 75 at any time in the financial year may be able to "bring forward" future years' caps and contribute more in one year. Going over the annual cap triggers the arrangement automatically. How much can be brought forward depends on your total super balance at 30 June of the previous year.

Once a bring-forward period starts, the total is locked at the cap for the first year. If the annual cap is indexed during the period, the increase does not apply to that person. Contributions in the later years are limited to whatever was not used in the first year, and the remaining amount drops to nil in any year where the total super balance at the previous 30 June reaches the transfer balance cap.

Excess concessional contributions left in the fund also count towards the non-concessional cap, so going over one cap can affect the other.

How the 12% super guarantee fits in

The super guarantee rate is 12% for 2026–27, the same as 2025–26, and the ATO lists 12% for 1 July 2027 onwards. From 1 July 2026, under Payday Super, employers calculate it on each employee's qualifying earnings and pay it for each payday rather than quarterly.

Super guarantee is a concessional contribution, so it uses up part of the $32,500 cap. Employers do not have to pay super guarantee on earnings above the maximum contribution base, which is $270,830 for 2026–27. From 2026–27 this base is set annually by a formula linked to the concessional cap, so 12% of the base is close to the cap itself.

People with salary sacrifice arrangements, bonuses or more than one employer can approach the cap sooner than expected. Where super guarantee from two or more employers is likely to exceed the cap, the ATO allows an application to opt out of receiving super guarantee from one or more of them.

What happens if you go over a cap

The ATO works out excess contributions using what super funds report and what is in your tax return, then sends a determination explaining the options.

Excess concessional contributions

• The excess is included in your assessable income and taxed at your marginal rate, with a non-refundable tax offset of 15% to recognise the tax the fund has already paid.
• You can elect to release up to 85% of the excess from super to help pay the tax.
• Any excess not released counts towards the non-concessional cap. The ATO warns that if the excess is not or cannot be released, the total tax can reach up to 94%.
• The extra assessable income can also affect PAYG instalments, the Medicare levy, Centrelink benefits and child support.

Excess non-concessional contributions

• There are 60 days after receiving the ATO's determination to choose an option, and the choice cannot be changed. If no election is made, the ATO generally applies option 1.
• Option 1: release the excess plus 85% of the associated earnings calculated by the ATO. The associated earnings are taxed at your marginal rate, with a 15% offset.
• Option 2: leave the excess in super and pay excess non-concessional contributions tax at the top marginal rate plus Medicare levy, which the ATO currently states as 47%.

Other limits that interact with the caps

Total super balance. The ATO calculates each member's total super balance at 30 June each year across all Australian super interests. It decides eligibility for carry-forward, the non-concessional cap and bring-forward, and it can differ from the balances on fund statements. It can be checked in ATO online services.

Division 293 tax. Higher-income earners pay an extra 15% on concessional contributions where their Division 293 income and concessional contributions together exceed $250,000, the threshold shown on the ATO's Division 293 page (updated August 2026). The tax is 15% of the amount over the threshold or of the taxable contributions, whichever is less. If carried-forward amounts increase the cap, all contributions within that higher cap are counted for Division 293.

Caps are one part of a wider picture that includes income tax rates, deductions and the timing of contributions. Our tax advice and planning team can help with planning contributions around the caps before 30 June.

Frequently asked questions

General information only, not personal advice. Tax rules change and your circumstances matter, so talk to us before acting. See our disclaimer.