| Financial Year | Concessional Cap | Non-Concessional Cap |
|---|---|---|
| 2026–27 (current) | $32,500 | $130,000 |
| 2025–26 | $30,000 | $120,000 |
| 2024–25 | $30,000 | $120,000 |
| 2023–24 | $27,500 | $110,000 |
What Is the Concessional Contributions Cap?
The concessional contributions cap is the maximum amount of before-tax contributions you can make to super each financial year without excess contribution tax consequences. Concessional contributions are generally taxed at 15% in your super fund (or your marginal rate minus 15% if your income exceeds the Division 293 threshold).
What counts as concessional:
- Employer super guarantee (SG) contributions
- Salary sacrifice contributions
- Personal contributions you claim as a tax deduction
Contributions to multiple employers and multiple super funds are combined toward your single annual cap.
What Is the Non-Concessional Contributions Cap?
Non-concessional contributions are after-tax contributions — personal contributions for which you do not claim a tax deduction. They are not taxed again on entry to super (subject to eligibility rules).
Your non-concessional cap depends on your total super balance (TSB). If your TSB equals or exceeds the ATO threshold, your non-concessional cap may be nil. Check current ATO thresholds each financial year.
Concessional vs Non-Concessional Contributions
| Feature | Concessional | Non-Concessional |
|---|---|---|
| Nature | Before-tax | After-tax |
| Examples | Employer SG, salary sacrifice, deductible personal | Personal after-tax (no deduction) |
| Tax in super | Generally 15% contributions tax | Generally no contributions tax |
| 2026–27 cap | $32,500 | $130,000 |
What Counts Towards the Concessional Cap?
Example: Salary $100,000, employer SG 12% = $12,000, plus $8,000 salary sacrifice = $20,000 total concessional contributions against the 2026–27 cap of $32,500.
What Does NOT Count?
- Spouse contributions (count toward spouse's cap rules)
- Government co-contributions
- Downsizer contributions (separate cap)
- FHSS voluntary contributions (separate FHSS limits)
- Insurance premiums paid from super (not contributions)
Carry-Forward Concessional Contributions
If your total super balance was below $500,000 on 30 June of the previous financial year, you may use unused concessional cap amounts from up to five prior years.
Unused amounts are applied automatically when you exceed the standard annual cap. Check your available unused cap in ATO online services. Unused FY 2020–21 carry-forward amounts expire after 30 June 2026.
Contributions From Multiple Employers
Employees with multiple jobs must track concessional contributions from allemployers. Each employer's SG and any salary sacrifice arrangements count toward your single cap — there is no separate cap per employer.
Exceeding the Concessional Cap
Excess concessional contributions are generally included in your assessable income and taxed at your marginal tax rate, less a 15% tax offset. An excess concessional contributions charge may also apply. The ATO may allow you to release excess amounts from super.
Exceeding the Non-Concessional Cap
Excess non-concessional contributions may be taxed at the top marginal rate unless you withdraw the excess (and associated earnings) from super. The ATO generally contacts you with options if you exceed the cap.
Bring-Forward Arrangement
Eligible individuals under 75 may trigger a bring-forward of up to 3 years of non-concessional caps in a single year. In 2026–27, this can allow up to $390,000 in non-concessional contributions when the bring-forward is triggered.
Eligibility depends on age and total super balance — verify current ATO rules before contributing.
Concessional Cap Calculator
Concessional Cap Calculator (Estimate)
Estimate your concessional contributions against the 2026–27 cap ($32,500). Check ATO online services for your official contribution totals.
| Estimated concessional contributions | $17,000 |
| Annual cap + carry-forward | $32,500 |
| Remaining cap room | $15,500 |
How to Check Your Available Cap
- Log in to myGov → ATO online services
- Navigate to Super → Information → Contributions
- Review concessional and non-concessional totals for the financial year
- Check unused carry-forward concessional cap amounts
- Cross-check with your super fund transaction history
2026 Superannuation Changes
From 1 July 2026, concessional cap indexation lifts the cap to $32,500 and non-concessional to $130,000. Payday Super also begins 1 July 2026 — employers must pay SG within 7 days of payday (timing change, not a cap change).
See our salary sacrifice guide, FHSS scheme guide, and super contribution rules for related strategies.
Frequently Asked Questions
What is the concessional contributions cap for 2026?
For the 2026–27 financial year, the concessional contributions cap is $32,500. For 2025–26 it remains $30,000.
What is the non-concessional contributions cap?
The non-concessional cap for 2026–27 is $130,000. For 2025–26 it is $120,000. Your cap may be nil if your total super balance exceeds the ATO threshold.
What is the concessional contribution cap for 2025–26?
The concessional cap for 2025–26 is $30,000. The non-concessional cap is $120,000.
What counts towards the concessional cap?
Employer super guarantee, salary sacrifice, and personal contributions you claim as a tax deduction all count toward your concessional cap. Contributions to multiple funds are combined.
Does salary sacrifice count towards the concessional cap?
Yes. Salary sacrifice is a concessional (before-tax) contribution and counts toward your annual concessional cap alongside employer SG and deductible personal contributions.
Does employer super count towards the cap?
Yes. Mandatory employer super guarantee contributions count toward your concessional cap. You cannot salary sacrifice without accounting for employer contributions already made.
Can I contribute more than the concessional cap?
You can make contributions above the cap, but excess concessional contributions may be included in your assessable income and taxed at your marginal rate, with an excess concessional contributions charge.
What happens if I exceed the concessional cap?
The ATO generally issues an excess concessional contributions determination. Excess amounts may be counted as assessable income and subject to additional tax. You may be able to release excess amounts from super.
What is the super contribution bring-forward rule?
Eligible individuals under age 75 may contribute up to three years of non-concessional caps in a single year (bring-forward). In 2026–27 this can be up to $390,000 if triggered.
Can I use unused concessional contributions from previous years?
Yes, if your total super balance was below $500,000 on 30 June of the previous financial year. Unused cap amounts from up to five prior years can increase your available concessional cap.
How do I check my remaining contribution cap?
Log in to ATO online services via myGov to view your concessional and non-concessional contribution totals, unused carry-forward amounts, and bring-forward status.
Do contributions to multiple super funds count separately?
No. All concessional contributions across every super fund count toward your single annual concessional cap.
Related Guides
Written by AussieSalary Experts
Editorial Team
Compiled by industry experts with the best knowledge in Australian taxation, superannuation, and public sector compensation.
Read our Editorial Policy →✓ Fact-Checked & Verified
This guide is verified directly against primary Australian legislative sources, including the Australian Taxation Office (ATO) rates, Fair Work Ombudsman awards, and federal agency EAs.
Related Guides
Superannuation Contribution Rules: Caps & Limits
Learn about concessional and non-concessional caps, carry-forward rules, and how to maximize your tax-effective contributions.
Read Guide →The Ultimate Guide to Salary Sacrificing Super
A complete guide to salary sacrificing superannuation in Australia. Learn the tax benefits, contribution caps, and how to set it up.
Read Guide →FHSS Scheme Australia: First Home Super Saver Explained
Complete guide to the First Home Super Saver (FHSS) scheme. Covers eligibility, contribution limits, release process, tax, associated earnings, couples and whether FHSS is worth it.
Read Guide →