Concessional (before-tax) contributions: $32,500

Concessional contributions include your employer’s super guarantee, salary sacrifice and personal contributions you claim as a tax deduction. All of them, across all your funds, count toward one cap. For 2026–27 the general cap is $32,500 (it was $30,000 for 2024–25 and 2025–26).

Inside super they are generally taxed at 15%, or 30% if Division 293 applies. See Division 293 tax explained.

Non-concessional (after-tax) contributions: $130,000

Non-concessional contributions are personal contributions you don’t claim a deduction for. The 2026–27 cap is $130,000. It is nil for a year if your total super balance at the previous 30 June was at or above the general transfer balance cap, which is $2.1 million for 2026–27.

Bring-forward: up to three years at once

If you are under 75, you may be able to contribute up to three years of non-concessional caps in one year. At the 2026–27 cap that is up to $390,000. The amount and period you can bring forward depend on your total super balance on 30 June before the year you trigger it.

Carry-forward of unused concessional cap

If your total super balance was under $500,000 at the previous 30 June, you can use unused concessional cap amounts from up to five previous years. This often helps people with a big income year, a business sale or a capital gain.

Checklist before you contribute

  • Add up employer contributions so far this year; under Payday Super they now arrive each payday.
  • Check your total super balance on myGov.
  • Lodge a notice of intent before you claim a deduction for a personal contribution.
  • Mind the timing: contributions count when the fund receives them, not when you send them.

Use our contribution calculators for a first estimate, or get super advice.

Quick answers

What is the concessional cap for 2026–27?

$32,500, per the ATO.

What is the non-concessional cap for 2026–27?

$130,000, or up to $390,000 using the bring-forward rule if you are eligible.

Sources

General advice warning. This article is general information only and does not take into account your objectives, financial situation or needs. Rules and thresholds change; check the sources above. Consider the relevant PDS and our Financial Services Guide and seek personal advice before acting. FinForce is authorised under Financial Force Pty Ltd AFSL 238337. Shay has been authorised since 18 October 2011.

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