Contribution caps are the dollar limits the ATO sets on how much can go into super each year before extra tax applies. For SMSF trustees they matter twice — once as a member making contributions, and once as a trustee responsible for accepting only allowable amounts. This guide sets out the caps that applied for 2025–26, the higher caps indexed for 2026–27, and the rules that decide who can use them.
| Cap | 2025–26 | 2026–27 |
|---|---|---|
| Concessional contributions cap | $30,000 | $32,500 |
| Non-concessional contributions cap | $120,000 | $130,000 |
| Bring-forward (3 years) | $360,000 | $390,000 |
| Bring-forward (2 years) | $240,000 | $260,000 |
| General transfer balance cap (NCC nil threshold) | $2.0m | $2.1m |
Non-concessional contributions cap is nil once total super balance is at or above the general transfer balance cap for that year.
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01Concessional contributions cap: $30,000 (2025–26), $32,500 (2026–27)
Concessional contributions are before-tax amounts — employer Super Guarantee, salary sacrifice, and personal contributions you claim a tax deduction for. The cap was $30,000 per member for 2025–26 and rose to $32,500 per member for 2026–27, indexed in $2,500 increments to AWOTE. Contributions inside the cap are taxed at 15% in the fund. Amounts over the cap are added to your assessable income and taxed at your marginal rate, with a 15% offset for the contributions tax already paid. The Super Guarantee rate reached its final legislated step of 12% from 1 July 2025, and from 1 July 2026 employers must pay SG each payday under the Payday Super regime rather than quarterly.
02Carry-forward unused concessional cap
If your total super balance was under $500,000 on 30 June of the previous financial year, you can carry forward unused concessional cap amounts from the previous five years and use them in the current year. This is how members with broken work patterns can catch up — but only the most recent five years of unused cap are available, and the $500,000 test is checked each year.
03Non-concessional contributions cap: $120,000 (2025–26), $130,000 (2026–27)
Non-concessional contributions are after-tax personal contributions where no tax deduction is claimed. The standard cap was $120,000 per member for 2025–26 and rose to $130,000 per member for 2026–27. To make any non-concessional contribution, your total super balance on 30 June of the previous financial year must be under the general transfer balance cap for that year — $1.9m for 2023–24 and 2024–25, $2.0m for 2025–26, and $2.1m for 2026–27. At or above that threshold, your non-concessional cap is nil.
04Bring-forward rule
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If you're under 75 at any time in the financial year and your total super balance is below the relevant threshold, you can bring forward up to two or three years of non-concessional cap. For 2026–27, the maximum three-year bring-forward is $390,000 and the two-year bring-forward is $260,000. The amount you can bring forward tapers as your balance approaches the general transfer balance cap for that year ($2.1m for 2026–27):
- Total super balance under $2.1m (general TBC minus $520,000, approx.): bring forward 3 years, cap $390,000 (2026–27)
- Middle band below the general TBC: bring forward 2 years, cap $260,000 (2026–27)
- Just below the general TBC ($2.1m for 2026–27): standard cap only, $130,000
- At or above the general transfer balance cap ($2.1m for 2026–27): nil non-concessional cap
05Work test for personal deductible contributions over 67
Members aged 67 to 74 who want to claim a personal tax deduction for a contribution must meet the work test — gainfully employed for at least 40 hours over 30 consecutive days in the financial year. The work test no longer applies to non-deductible (non-concessional) contributions in this age bracket.
06Trustee responsibilities
As trustee you must only accept contributions allowed under the SIS Regulations. That means checking member age, total super balance, and whether the contribution is within type-specific caps before crediting it to a member account. Excess contributions create paperwork — and sometimes refunds — for the member, so it pays to track running totals through the year.
Source: Australian Taxation Office — Contribution caps (ato.gov.au). Always confirm current figures with the ATO before acting; caps are reviewed annually.
Sources and legislation
Frequently asked questions
Reviewed by easySMSF
SMSF Specialist Team. easySMSF specialises in Australian self-managed super fund setup and administration. All articles are reviewed against current ATO guidance and the Superannuation Industry (Supervision) Act 1993 before publishing.
General information only. Not personal financial advice. easySMSF does not hold an AFSL.
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