Concessional cap
$30,000
Non-concessional cap
$120,000
Bring-forward max
$360,000
TSB threshold (NCC)
$1.9m
Concessional contributions cap
The concessional contributions cap for 2025–26 is $30,000. Concessional contributions are before-tax contributions that are taxed at 15% inside your super fund. They include:
- Employer super guarantee (SG) contributions — 12% of OTE
- Salary sacrifice contributions
- Personal contributions you claim as a tax deduction (s290-150 ITAA 1997)
How much cap space do you have?
The amount of cap space available for voluntary contributions depends on your employer SG. Here are some examples:
| Salary | Employer SG (12%) | Remaining cap space |
|---|---|---|
| $80,000 | $9,600 | $20,400 |
| $100,000 | $12,000 | $18,000 |
| $120,000 | $14,400 | $15,600 |
| $150,000 | $18,000 | $12,000 |
| $200,000 | $24,000 | $6,000 |
| $250,000+ | $30,000 | $0 |
Non-concessional contributions cap
The non-concessional (after-tax) contributions cap for 2025–26 is $120,000. These are contributions made from your after-tax income that are not taxed again inside super.
Non-concessional contributions include personal after-tax contributions where you don't claim a tax deduction, spouse contributions, and contributions from the proceeds of the sale of certain small business assets.
Total super balance limit
Bring-forward rule
If you're under 75, you may be able to bring forward up to 3 years' worth of non-concessional contributions into a single year. The amount available depends on your total super balance:
| TSB at 30 June prior year | Max NCC contribution | Period |
|---|---|---|
| Less than $1.66m | $360,000 | 3 years |
| $1.66m – $1.78m | $240,000 | 2 years |
| $1.78m – $1.9m | $120,000 | 1 year |
| $1.9m or more | $0 (nil) | — |
The bring-forward is triggered automatically when you contribute more than $120,000 of NCCs in a single year. Once triggered, you have the remainder of the 3-year period to use the full bring-forward amount. See our detailed bring-forward guide.
Carry-forward rule (unused concessional cap)
If your total super balance is below $500,000 at 30 June of the prior year, you can carry forward unused concessional cap space from the last 5 financial years. This allows you to make larger concessional contributions in a single year.
Catch up on your super
What happens if you exceed the caps?
Excess concessional contributions
If you exceed the concessional cap, the excess is included in your assessable income and taxed at your marginal rate. You receive a 15% tax offset to account for the contributions tax already paid. You can elect to release up to 85% of the excess from your super fund to help pay the additional tax.
The excess also counts toward your non-concessional cap (unless you elect to release).
Excess non-concessional contributions
Excess non-concessional contributions are taxed at 47% (top marginal rate plus Medicare levy). However, you can choose to withdraw the excess and associated earnings. If you withdraw, only the earnings component is taxed at your marginal rate.
Avoid excess contributions
Check your carry-forward cap space
Use the calculator below to estimate your available unused concessional cap space:
Contribution cap history
| Financial year | Concessional cap | NCC cap |
|---|---|---|
| 2025–26 | $30,000 | $120,000 |
| 2024–25 | $30,000 | $120,000 |
| 2023–24 | $27,500 | $110,000 |
| 2022–23 | $27,500 | $110,000 |
| 2021–22 | $27,500 | $110,000 |
| 2020–21 | $25,000 | $100,000 |
Frequently Asked Questions
Related Calculators
Related Guides
Salary Sacrifice Into Super
How salary sacrifice works, tax benefits, HELP/HECS implications, and contribution cap rules.
Carry-Forward Super Contributions
How to use unused concessional cap space from the last 5 years to catch up on super.
Bring-Forward Super Contributions
The 3-year bring-forward rule for non-concessional contributions, TSB thresholds, and examples.
Super Guarantee Rate 2025–26
Complete history of the SG rate, current employer obligations, and what it means for your super.