Super Contribution Caps 2026-27: $32,500 / $130,000

The 60-Second Answer

For 2026–27, the Australian superannuation contribution caps are $32,500 for concessional (before-tax) contributions and $130,000 for non-concessional (after-tax) contributions. Both rose on 1 July 2026, from $30,000 and $120,000. If you are still using the old $30,000 figure, you are under-counting your room by $2,500.

The caps apply per person, across all your funds combined — not per fund. Concessional contributions are generally taxed at 15% in the fund; non-concessional contributions are not taxed again on entry if you stay within the cap. Carry-forward can raise the concessional limit and bring-forward can raise the non-concessional limit. Go over a cap and the tax treatment changes, so check before you contribute.

Last updated: 28 October 2026. All figures are for 2026–27 (1 July 2026 to 30 June 2027) unless stated otherwise, sourced from the Australian Taxation Office (ATO).

Concessional vs Non-Concessional: The Two Buckets Explained

Every super dollar is classified one way or the other, deciding which cap it counts toward and how it is taxed.

Feature	Concessional (before-tax)	Non-concessional (after-tax)
2026–27 cap	$32,500	$130,000
What counts	Employer super guarantee, salary sacrifice, personal contributions you claim as a tax deduction	Personal contributions you do not claim as a deduction, spouse contributions
Tax on entry	Generally 15% in the fund	No further tax on entry, if within the cap
Extra room possible?	Yes — carry-forward of unused cap (up to 5 years)	Yes — bring-forward of up to 3 years ($390,000)

The caps limit how much you can contribute in one year without extra tax consequences — not how much you can hold. Earnings inside the fund are not contributions. If you are new to super, start with our beginner's guide to superannuation.

The $32,500 Concessional Cap: What Uses It Up?

The concessional cap covers everything that enters super before tax. For most employees, the biggest item is one they never choose: the super guarantee (SG). In 2026–27, employers must pay 12% of ordinary time earnings into super, and that 12% counts toward your $32,500 before you add a dollar yourself.

Take Mia, earning $110,000: her 12% super guarantee is $13,200, leaving $19,300 of room. Salary sacrificing $10,000 takes her total to $23,200. Taxed at 15% in the fund, $8,500 lands in super; as salary at 37% plus the 2% Medicare levy, she would have kept $6,100. The $2,400 gap is the saving.

Two details catch people out. First, the maximum contribution base for 2026–27 is $270,830 of earnings: above that, an employer need not keep paying SG on extra earnings. At that level the SG alone is about $32,500, so the cap can be filled by the employer contribution alone. Second, a personal contribution only counts as concessional if you claim a tax deduction for it, which requires a notice of intent acknowledged by your fund before you lodge your tax return, roll the money over, or start a pension with it. Miss that step and it is treated as non-concessional instead. High earners should also note Division 293 tax: above $250,000 of income plus concessional contributions, an extra 15% applies to the slice above the threshold. For more, see our guide to salary sacrificing into super.

The $130,000 Non-Concessional Cap and the $390,000 Bring-Forward

Non-concessional contributions come from money already taxed — savings, an inheritance, or asset-sale proceeds. They are not taxed again on entry and do not reduce taxable income. The cap is $130,000, up from $120,000.

The bring-forward rule lets eligible members use up to three years of cap in one year, depending on your total super balance (TSB) at 30 June 2026:

Total super balance at 30 June 2026	Maximum in 2026–27
Under $1.84 million	$390,000 (3 years)
$1.84 million to under $1.97 million	$260,000 (2 years)
$1.97 million to under $2.1 million	$130,000 (current year only)
$2.1 million or more	Nil

Example: Priya has a balance of $900,000 at 30 June 2026 and receives a $300,000 inheritance. She can contribute all $300,000 in 2026–27 under bring-forward. But triggering it starts a three-year period: her combined contributions across 2026–27 to 2028–29 cannot exceed $390,000, fixed at the first year's amount. Going $1 over $130,000 in an ordinary year can trigger bring-forward by accident, so plan large contributions. Downsizer contributions (up to $300,000 from selling an eligible home) have separate rules and do not count toward this cap.

Carry-Forward: Using Unused Concessional Cap From Earlier Years

If your balance was under $500,000 at 30 June 2026, you may carry forward unused concessional cap from up to five previous years. Amounts expire after five years, oldest first; for 2026–27 the window covers 2021–22 to 2025–26 (caps $27,500, $27,500, $27,500, $30,000, $30,000).

Worked example: James has a balance of $320,000 at 30 June 2026 and $48,000 in unused cap from the previous five years. His 2026–27 limit is $32,500 + $48,000 = $80,500. In theory, someone with no concessional contributions in those years could have up to $175,000 of room, but employer super guarantee contributions will have used much of it for most employees. Check your exact figure in myGov. Carry-forward suits a return from a work break, parental leave, or a high-income year — but super is generally preserved until retirement, so do not use money you may need sooner. A contribution received after 30 June counts in the next year.

What Happens If You Go Over a Cap?

Exceeding a cap changes how the contribution is taxed. The ATO will usually issue a determination with options and deadlines — read it carefully and do not ignore it.

Excess concessional contributions are taxed at your marginal rate, with a 15% offset and an excess charge; you may release up to 85% to help pay the tax. Excess non-concessional contributions can generally be withdrawn with associated earnings, or extra tax may apply if left in the fund.

Most excesses come from forgetting the super guarantee uses most of the concessional cap, not adding totals across two funds, combining salary sacrifice with a deductible contribution without adding them, contributing late in June and having it received in July, or using old $30,000 / $120,000 figures.

Your 2026–27 Checklist: Staying Inside the Caps

1. Add up what is already in across all funds and compare with $32,500 plus any carry-forward in myGov. 2. Leave a buffer of $1,000–$2,000: pay rises and bonuses can lift your super guarantee during the year. 3. Decide concessional or non-concessional first — a deduction needs a notice of intent; without one, the dollars use the $130,000 bucket. 4. Plan large contributions early and confirm cut-off dates: contributions count when the fund receives them. 5. Re-check after every change — a new job or pay rise alters the arithmetic. Check myGov before Christmas, while you can still adjust. See also our explainer on how compound interest turns small savings into big money.

FAQ: Super Contribution Caps 2026–27

What is the concessional super contribution cap for 2026–27?
$32,500, up from $30,000. It covers super guarantee, salary sacrifice, and deductible personal contributions, per person across all funds.

What is the non-concessional super contribution cap for 2026–27?
$130,000, up from $120,000, for after-tax contributions with no deduction. It can be nil if your balance was $2.1 million or more at 30 June 2026.

How much can I contribute to super in total in 2026–27?
There is no single total: the caps are separate. With carry-forward and bring-forward, an eligible person could contribute more — $80,500 concessional, or up to $390,000 non-concessional — but each rule has conditions, so check myGov first.

Can I use carry-forward concessional contributions if my super balance is over $500,000?
No. Carry-forward is only available if your total super balance was under $500,000 at the end of the previous financial year (30 June 2026). At $500,000 or more, your cap is the standard $32,500.

What happens if I go over the super contribution cap?
Excess concessional amounts are taxed at your marginal rate with a 15% offset and a charge; you may release up to 85%. Excess non-concessional amounts can generally be withdrawn with earnings, or extra tax may apply.

Disclaimer: This article is for educational purposes only and is not financial advice. Superannuation and tax rules are complex, depend on your personal circumstances, and change over time. Consider speaking with a licensed financial adviser or registered tax agent about your situation before making large contributions.