Super Contribution Caps 2026-27 & 2025-26

Super contribution caps limit how much you can put into super each financial year while receiving favourable tax treatment. Going over the cap triggers additional tax. Understanding the caps — and how to maximise them — is essential for anyone serious about building their retirement savings.

Contribution caps for 2026–27 (current) and 2025–26

Super contribution caps are indexed to wage growth (AWOTE), not set by the Budget. The caps rose on 1 July 2026 — the first increase since 2024 — so FY 2026–27 caps are higher than last year's. Use the 2026–27 figures for any contribution you make now; the 2025–26 figures apply only if you are finalising a contribution dated on or before 30 June 2026.

Cap type	2026–27 (current)	2025–26 (prior year)	Tax on contributions
Concessional (before-tax)	$32,500	$30,000	15% (30% if income + contributions > $250K)
Non-concessional (after-tax)	$130,000	$120,000	Nil (already taxed)
Non-concessional bring-forward (under 75, 3 years)	$390,000	$360,000	Nil
Transfer Balance Cap (pension phase)	$2.1M	$1.9M	—
Total Super Balance limit for non-concessional	$2.1M	$2.0M	—

What counts as concessional contributions?

Concessional contributions include:

Employer SG contributions (12% of ordinary time earnings)
Salary sacrifice contributions
Personal deductible contributions (claimed as a tax deduction)

All of these are taxed at 15% inside super (or 30% if Division 293 applies). The cap includes all concessional contributions — so in 2026–27, if your employer pays $12,000 in SG, you can salary sacrifice or claim a deduction for up to $20,500 more ($32,500 cap). The cap rose to $32,500 on 1 July 2026, up $2,500 from the $30,000 that applied in 2025–26.

Carry-forward unused concessional cap

If you have a total super balance below $500,000 at 30 June of the previous financial year, you can carry forward unused concessional cap space from the past 5 financial years. This allows you to make large catch-up contributions in years when you can afford it.

Example: You only used $20,000 of your cap in each of the last 3 years, leaving about $30,000 in unused cap space. In 2026–27 you can contribute up to $62,500 as concessional contributions (this year's $32,500 + $30,000 carry-forward) — all taxed at just 15%.

Non-concessional contributions

Non-concessional (after-tax) contributions are capped at $130,000 per year in 2026–27 (up from $120,000 in 2025–26). These come from money you've already paid income tax on, so they're not taxed again inside super. If you're under 75, you can bring forward up to 3 years' worth — $390,000 in 2026–27 (was $360,000 in 2025–26) — in a single year, useful for contributing a lump sum from a property sale or inheritance.

Total super balance limit: You cannot make non-concessional contributions if your total super balance is at or above the limit on the prior 30 June — $2.1M in 2026–27 (up from $2.0M in 2025–26). The bring-forward amount also tapers near the limit:

2026–27 (current): 3-year ($390K) under $1.84M; 2-year ($260K) $1.84M–$1.97M; 1-year ($130K) $1.97M–$2.1M; nil at $2.1M+.
2025–26 (prior year): 3-year ($360K) under $1.76M; 2-year ($240K) $1.76M–$1.88M; 1-year ($120K) $1.88M–$2.0M; nil at $2.0M+.

What happens if you exceed the caps?

Excess concessional contributions: The excess is added to your assessable income and taxed at your marginal rate (with a 15% tax offset for tax already paid by the fund). You can choose to have up to 85% of the excess released from your fund to pay the tax.
Excess non-concessional contributions: You can elect to withdraw the excess plus associated earnings. If you don't, the excess is taxed at 47%.

Strategies for maximising contributions

Use carry-forward to make catch-up contributions in high-income years
Self-employed? Claim a personal deduction for contributions
Use salary sacrifice for automatic, regular concessional contributions — see our salary sacrifice guide
Consider spouse contribution splitting to equalise balances and maximise tax benefits for both partners

High balances: Division 296 from 1 July 2026

If your Total Super Balance is heading towards $3 million, Division 296 — a new tax that took effect on 1 July 2026 — applies. It adds an extra 15% on realised earnings attributable to the portion of your balance between $3M and $10M (and 25% above $10M), on top of the existing 15%. It doesn't change the contribution caps above, but it changes the maths on whether to keep contributing once you're near the threshold. The first balance test is 30 June 2027. See the full Division 296 guide.

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By Jarrod, Editor
Independent superannuation research · about the editor ✓ Fact-checked · updated July 2026
Source: APRA & ATO data

Important information The information on SuperFind is general in nature and does not take into account your personal financial situation, needs, or objectives. It is not personal financial advice. Before making any financial decisions about your superannuation, consider whether the information is appropriate for your circumstances and consider seeking advice from a licensed financial adviser. Super fund data including fees and performance returns shown on this site were current as of July 2026 — always verify figures on the fund's website. Past performance is not a reliable indicator of future performance. Data sourced from APRA, ATO, and individual fund disclosures. Read our methodology for how figures are calculated and our about page for editorial policy. SuperFind is a DecisionLab publication.