Concessional cap — 2026–27
Concessional contribution caps 2026–27 (Australia)
Concessional contributions are the pre-tax money going into your super — employer Super Guarantee, salary sacrifice, and personal deductible contributions. The 2026–27 cap is $32,500 per person, with carry-forward available if your total super balance is under $500,000. Here's exactly how the cap works, who can use carry-forward, and what happens if you go over.
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How the concessional cap works in 2026–27
A concessional contribution is any contribution to super that has NOT been taxed at your marginal rate on the way in. Employer Super Guarantee (12%, paid each payday under Payday Super from 1 July 2026), salary sacrifice from your pre-tax pay, and personal deductible contributions you claim under section 290-170 of the ITAA 1997 all count. They are all taxed at 15% inside the fund — the 'concession' the name refers to.
For 2026–27, the standard cap is $32,500 per person, up from $30,000 in 2025–26. That is a hard limit across every super fund you contribute to, not per fund. If you have an SMSF and an industry fund, both funds' concessional contributions count toward the same $32,500 ceiling.
Carry-forward is the sleeper. If your Total Super Balance at 30 June 2026 was under $500,000, you can use any unused concessional cap from the last five financial years (2021–22 through 2025–26). Someone who made no voluntary contributions during those five years could contribute significantly more than $32,500 in a single 2026–27 year and still be within cap — a powerful lever for a one-off bonus, inheritance-funded pre-tax top-up, or the year of an asset sale where offsetting a large gain matters.
Exceed the cap and the excess is added to your assessable income and taxed at your marginal rate, with a 15% offset for the tax already paid by the fund, plus an interest charge (ATO shortfall interest). You can elect to release up to 85% of the excess from super to fund the tax bill personally. easySMSF flags at-risk contributions before they're allocated inside the fund.
The cap is reviewed annually against AWOTE. When it next steps up by a full $2,500 increment, the non-concessional cap will move with it, since it is always set at 4× the concessional cap.
- Standard concessional cap 2026–27: $32,500 per person
- Applies across all your super funds combined, not per fund
- Carry-forward: unused cap from 2021–22 to 2025–26, if TSB under $500,000
- Includes SG (12%, paid each payday from 1 July 2026), salary sacrifice, and personal deductible contributions
- Taxed at 15% inside the fund (30% if Division 293 applies over $250,000 income)
- Excess: taxed at marginal rate + interest, with 15% offset
Frequently asked questions
General advice warning
Figures shown are illustrative only and based on the inputs and assumptions you provide. They are general information, not personal financial product advice. Consider your objectives, financial situation and needs, and seek personal advice from a licensed financial adviser before acting. easySMSF does not hold an Australian Financial Services Licence (AFSL).