Super Contribution Caps 2026-27: Concessional and Non-Concessional Limits

Written by:
Published on
Quick Overview

Super contribution caps for 2026-27 are $32,500 for concessional contributions and $130,000 for non-concessional contributions. See the current bring-forward, carry-forward, total super balance and Division 293 thresholds.

Why choose us
Low Fees in the Market
Affordable setup and ongoing compliance costs — without sacrificing quality.
Dedicated SMSF Specialists
Work directly with experienced Chartered Accountants and SMSF specialsts.
24/7 Local Support
Get help anytime from a fully Australian-owned and Australia-based team.
No Lock-In Contracts
Total flexibility. Stay because you’re happy, not because you’re tied down.
Read more about us
Limited time onlyFREE SMSF
Save over $874
Use Code: FREESMSF
*Terms and Conditions apply, does not include ASIC fee
Start Application

We offer services across

Melbourne
Sydney
Brisbane
Canberra
Perth
Hobart
Adelaide

Table of contents

Last reviewed: September, 2026

Next review: after 1 July 2027, when 2027-28 figures are released by the ATO.

Applies to financial year: 1 July 2026 to 30 June 2027

For 2026-27, the concessional super contributions cap is $32,500 and the non-concessional cap is $130,000. Every figure on this page has been checked against the ATO and gets refreshed each 1 July.

This is the numbers page. If you want the concepts behind concessional and non-concessional contributions, the concessional vs non-concessional contributions guide covers that separately. Here you get the current caps, the bring-forward tiers, the carry-forward rule, total super balance thresholds, excess contributions tax and Division 293. Nothing more.

Quick refresher. Concessional contributions are the pre-tax ones: employer super guarantee, salary sacrifice and personal deductible contributions. Non-concessional contributions are after-tax money you put in from your own pocket.

2026-27 super contribution caps at a glance

Cap or threshold 2026-27 amount 
Concessional contributions cap $32,500
Non-concessional contributions cap $130,000
Bring-forward maximum (3 years) $390,000
Carry-forward eligibility TSB threshold Under $500,000
Non-concessional cut-off TSB $2.1 million
Division 293 income threshold $250,000

Source: ATO key superannuation rates and thresholds.

Concessional contributions cap for 2026-27

The general concessional contributions cap is $32,500 for all individuals, applying from 1 July 2026. Same figure regardless of age or income.

What counts toward it:

Concessional contributions are taxed at 15% inside your fund. That's the trade-off for the pre-tax entry. Go over the cap and the excess is handled differently, which we cover further down.

Carry-forward concessional contributions: the 5-year rule

You can carry forward unused concessional cap amounts from the previous five financial years, but only if your total super balance was under $500,000 at 30 June of the previous financial year. Unused amounts expire after five years.

Quick example. You've got $18,000 of unused concessional cap accumulated across the last few years, and your TSB at 30 June 2026 was $410,000. In 2026-27 you can contribute up to $50,500 on the concessional side. That's your $32,500 current cap plus the $18,000 you've carried forward.

Once you cross the $500,000 TSB line, carry-forward is off the table for that year. It can come back if your balance drops below the threshold again in a later year.

Non-concessional contributions cap for 2026-27

The non-concessional contributions cap for 2026-27 is $130,000. That's four times the concessional cap.

Non-concessional contributions are after-tax money. You've already paid income tax on it, so there's no 15% contributions tax on the way in.

Access to the cap is gated by your total super balance. If your TSB at 30 June 2026 was $2.1 million or more, your non-concessional cap for 2026-27 is nil. Contribute anything and it's excess.

Bring-forward rule: 2026-27 thresholds and limits

The bring-forward rule allows eligible people who are under 75 at any time during the financial year to access up to three years of non-concessional contribution caps. What you can bring forward depends on your total super balance at 30 June 2026.

TSB at 30 June 2026 Bring-forward cap Period 
Less than $1.84 million Up to $390,000 3 years
$1.84 million to less than $1.97 million Up to $260,000 2 years
$1.97 million to less than $2.1 million $130,000 Standard cap only, no bring-forward
$2.1 million or more Nil No ordinary non-concessional contributions under this cap 

Source: ATO non-concessional contributions cap.

Total super balance thresholds that affect your caps

Total super balance is measured on 30 June, and it decides which caps you can use in the following year. Every TSB threshold on this page in one place:

  • Under $500,000: you can use carry-forward concessional contributions

  • Under $1.84 million: full three-year bring-forward available ($390,000)

  • $1.84m to under $1.97m: two-year bring-forward ($260,000)

  • $1.97m to under $2.1m: standard $130,000 non-concessional cap, no bring-forward

  • $2.1 million or more: non-concessional cap is nil

Curious where your balance sits against the pack? Our super balance by age benchmark gives you a rough read.

Excess contributions tax: what happens if you go over the cap

Excess concessional and excess non-concessional contributions are handled differently.

Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with a 15% tax offset to recognise the contributions tax already paid by the fund. You can elect to release up to 85% of the excess from your fund to help pay the additional tax. The separate excess concessional contributions charge no longer applies to excess contributions made from 1 July 2021. 

Excess non-concessional contributions give you a choice. You can release the excess plus 85% of the associated earnings, with the earnings taxed at your marginal rate. Or you leave it in, and the excess is taxed at the top marginal rate of 47%. Most people release.

You won't have to guess whether you've gone over. The ATO issues a determination once your fund's contribution data is reported, then a release authority follows if you elect to release.

Division 293 tax: the extra 15% for high earners

Division 293 tax applies where your Division 293 income plus concessional super contributions exceeds $250,000. The tax is 15% of the excess over the threshold, or 15% of your taxable super contributions, whichever is less.

The ATO calculates it after you lodge your tax return and your fund reports your contributions. You get a separate notice of assessment for Division 293 and can pay it personally or release the amount from super.

Planning contributions inside an SMSF

Contribution timing requires particular care inside an SMSF. A contribution generally counts when the fund receives it, and trustees must allocate it to the correct member’s account within the required timeframe. A payment received after 30 June may count towards the following financial year, potentially affecting the member’s available cap or total super balance position. 

If you'd like a hand mapping these caps to your fund's strategy, including the ongoing work of running an SMSF, we offer a free consultation. Book a free consultation.

How the 2026 super tax changes interact with these caps

Broader super tax changes came into effect in 2026, and they sit alongside the caps on this page rather than replacing them. The caps still work the same way. What's shifted is the treatment of balances above certain thresholds.

For the full picture on the 2026 super tax rule changes for SMSFs, we've covered the detail separately.

Super contribution caps: frequently asked questions

What is the concessional contributions cap for 2026-27?

The concessional contributions cap for 2026-27 is $32,500 for all individuals, applying from 1 July 2026. It covers employer super guarantee, salary sacrifice and personal deductible contributions combined. Contributions inside the cap are taxed at 15% in your fund.

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

The non-concessional contributions cap for 2026-27 is $130,000, which is four times the concessional cap. Non-concessional contributions are after-tax money, so no contributions tax applies on the way in. Your cap drops to nil if your total super balance was $2.1 million or more at 30 June 2026.

Can I carry forward unused concessional contributions?

Yes, if your total super balance was under $500,000 at 30 June of the previous financial year. You can carry forward unused concessional cap from up to five previous financial years, and unused amounts expire after five years. This is often called catch-up concessional contributions.

How does the bring-forward rule work?

The bring-forward rule lets eligible people under 75 use up to three years of non-concessional cap in a single year. For 2026-27, someone with a TSB under $1.84 million can contribute up to $390,000 over three years. Higher TSB tiers reduce the bring-forward amount, and $2.1 million or more means nil.

What is the total super balance threshold for non-concessional contributions?

The total super balance cut-off for non-concessional contributions in 2026-27 is $2.1 million, measured at 30 June 2026. Above that, your cap is nil. Between $1.97 million and $2.1 million you get the standard $130,000 cap with no bring-forward. A re-contribution strategy can be worth considering here.

What happens if I exceed the super contribution cap?

Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with a 15% offset for tax already paid in the fund, plus an excess charge. Excess non-concessional contributions can be released with associated earnings taxed at your marginal rate, or left in and taxed at 47%.

Who pays Division 293 tax?

You pay Division 293 tax if your Division 293 income plus concessional super contributions exceeds $250,000 in a financial year. The tax is an additional 15% on the excess over the threshold, or 15% of your taxable super contributions, whichever is less. The ATO issues a separate assessment.

References

Paul Altis

Co-Founder / Director - New Venture Wealth
For years I’ve helped clients build, manage and protect their SMSFs with clarity and confidence. My approach is simple: listen first, explain clearly, and always act in your best interests. When you understand your options, you make better decisions — and that’s where long-term results really come from.
Linkedin

New Venture Wealth are SMSF Specialists and Chartered accountants. We are not financial advisors, and no content on this website should be considered as financial advice. Monthly tax and compliance fees are based on tax and compliance services for SMSF assets.

*  Free SMSF offer excludes ASIC fees. Must take up first year accounting services on direct debit to qualify for the free SMSF

Subscribe to our newsletter

Subscribe to receive the latest industry insights, stories, and free resources.
1300 050 939Book a Free 15min Call
ASIC Declaration

By ticking this ASIC Declaration box, I / We the above listed office bearers, of the yet to be created company (named above) to the best our knowledge declare that the information provided to Deed Dot Com Dot Au Pty Ltd is True and Correct. By ticking the ASIC Declaration box, I / We request, instruct and authorise on payment of the above fees to Deed Dot Com Dot Au Pty Ltd to apply to ASIC in the prescribed form (Form 201) to create the above named company on the basis of the above information on this page. I / We understand that Deed Dot Com Dot Au Pty Ltd will be lodging this application under ASIC’s Electronic Lodgement Protocol and pre filling Form 201 for electronic Lodgement with ASIC. All Director(s), Shareholder(s), Company Secretary and Public Officer authorise Deed Dot Com Dot Au Pty Ltd to lodge this form and assure and declare that I / we the above listed office bearers have the necessary written & singed consents and agreements referred to in the application from (Form 201) for each person listed above, including consent to act as a Director, Consent to act as a Public Officer, Consent to act as a Secretary, Application for Shares by each shareholder / member.

I / We the above listed office bearers of the yet to be formed company, have had an opportunity to read and understand and take a legal opinion on the constitution of the company which we intend to create and all members / shareholders have agreed to subscribe to this constitution. I / we shall handover the signed consents and agreements as listed above if requested by Deed Dot Com Dot Au Pty Ltd which were signed prior to payment to Deed Dot Com Dot Au Pty Ltd for lodgement of company details in a form (Form 201) to ASIC.

ABR Declaration

I agree that: We(Deed Dot Com Dot Au Pty Ltd) will be sending your information to ATO. They are authorised by taxation laws, including the Income Tax Assessment Act 1936, A New Tax System (Australian Business Number) Act 1999, A New Tax System (Goods and Services Tax) Act 1999 and the Taxation Administration Act 1953 to collect the information requested on this form. ATO need this information to help them administer these Acts and to help them to maintain the details relating to you that are recorded in the Australian Business Register (ABR) and other ATO systems. Where authorised by taxation laws to do so, ATO may give this information to other Commonwealth, State, Territory and local government agencies. Selected ABR information is available to the public. Penalties may be imposed for giving false or misleading information.

SMSF Setup Superfund

We are a firm that provides you with the online tools to create your own self managed super funds. Our firm do not have accountants, financial advisors or legal professionals. Our firm is affiliated with a third party provider who is a firm of accountants and provide us with advice in order to provide you with these online tools and auditing services. DIY SMSF Funds as per law is a financial product. However, none of our products are provided to you as a financial service. We do not provide you with any advice regarding the suitability of any of our SMSF products. You must obtain your own such advice when you obtain a product or service from us. We are affiliated with third party tax agents. DIY Specialist accountants and ASIC approved Self Managed Super Funds auditors. Our firm is not licensed to provide any financial advice about SMSF products and tools.

We follow the best interests of our clients under ASIC’s Regulatory Guide 175.214 and taxation. The only one of the matters that must be considered when making a decision to set up a Self Managed Super Funds. We may at times give some factual information which is not intended to influence you in making a decision. In relation to a particular financial SMSF product or an interest in a particular financial product. This advice should not be considered as particular financial product advice or personal advice. This advice may be given under exemptions contained in Corporate Regulation 7.1.33G. We may refer to you to our third party affiliates. If you require advice relating to SMSF capital giants tax implications of investing in various Asset Classes. If we refer you to any financial planner or advisor. That planner pays us a share of for any financial advice given or commission received for investment in any financial SMSF product. We will advise you in writing before we refer you of our arrangement with the financial advisor.

Election to be a Complying Fund
Declaration

You agree that no principal or any staff member of New Venture Wealth Pty Ltd trading as “New Venture Wealth”:

  • We haven’t offered any financial Self managed super funds product advice or any other professional advice. You must obtain your own such advice before purchasing a Self Managed Super Fund product through us.
  • Didn’t provided you or made a statement of opinion with the intention of influencing you. Our firm has not done any act. Which is intending. It is influencing for me to set up a self managed super funds.
  • We don’t give any financial advice unless in any of the circumstances mentioned in Section 766 A (2) (b) of the corporations Act 2001. Which sets out the circumstances in which our principals or staff members are taken to provide a financial service as an “Eligible Service” defined in Corporations Regulations 7.1.29. These circumstances are that, we provide a financial advices (eligible service) in the course of conducting. What we are allow to do (exempt service). It is reasonably necessary to provide financial advice. This advice is offered as an integral part of our normal accounts functions.
  • Our firm did not provided any financial service as mentioned in Section 766 B to E of the Corporations Act 2001. I have enough opportunities in detail these sections of the Act.
  • Never provided any specific advice on any assets risk policy or specific insurance for any of the asset, the SMSF funds or life insurance policy or the value of insurance required for any member of the self managed super fund.
  • Have not provided any advice regarding transfer of any asset or rollover of any existing superannuation interests in the DIY Self Managed Super Funds. What assets or how much money should contribut to the DIY Self Manage Super Fund. SMSF investment strategies of your DIY Self Managed Super Funds.
  • We did not provided any advice on who should be members and trustees of the DIY Self manage Super Funds. Who should be beneficiaries of any death benefit of any member of the DIY Super Fund.
  • Haven’t provided financial advice on any financial Self Managed Super Funds product other than taxation implications of any financial product. Including establishment, operation structuring or valuation of superannuation fund except for advice. Which is for offered sole purpose. Only to the extent reasonably necessary for the purpose, of ensuring compliance by you with the SIS Act (other than paragraph 52(2)(f)), the SIS Regulations (other than regulation 4.09).
  • We do not provide any advice:
    • relating to the acquisition or disposal by your SMSF of any specific financial products or classes of financial SMSF products
    • a recommendation that you acquire or dispose any superannuation product; and
    • a recommendation in relation to a person’s existing holding in a superannuation product to modify an investment strategy or contribution level.
  • We don’t provide any comparison that your existing superannuation interest with DIY SMSF or any other superannuation product or any investment with another in your DIY SMSF.
  • Didn’t provided any retirement planning or estate planning advice either within or outside of superannuation space or within the ambit of DIY Super Fund.
  • That New Venture Wealth can send me follow up communications and promotions. Which relate to my application process, auditing and other new product and promotional releases.
  • I have obtained my own independent profession advice who holds an Australian Financial Services License (AFSL) and conducted my own research in making a decision to set up a SMSF.
  • I understand that once I set up my own Self Managed Super Funds, I as trustee will be responsible for my superannuation funds and I have read all my administrative functions and duties as a trustee and all investment restrictions as detailed in the ATO trustee declaration form.

I have read, understood and accept the Terms & Conditions of use of this website;
I hereby authorize “Deed Dot Com Dot Au Pty Ltd” to set up a Self Managed Superannuation Fund Trust Deed for the above named trustees;
All above trustees are aware that an ATO declaration must be signed within 21 days of commencing their duties;
I am authorised to complete and lodge this form on behalf of the Trustees with “Deed Dot Com Dot Au Pty Ltd”, Australian Tax Office and Australian Business Register.
I have read, understood and accept the declaration.

By clicking the button below “ Accept all disclaimers and declarations ” . Providing my personal and information of all members of the proposed DIY SMSF on the online form. I am instructing New Venture Wealth Pty Ltd and their principals, partners and staff to provide administrative task. Establishing an SMSF as defined in 17A of SIS Act for me..