Super contribution caps
Australian super contribution caps for 2026–27
Every concessional, non-concessional, bring-forward, downsizer and Transfer Balance Cap figure that applies to Australian super funds — including SMSFs — in the 2026–27 financial year.
Updated 22 August 2026 — easySMSF Specialist Team.
The 2026–27 numbers at a glance
| Cap | 2026–27 amount | Notes |
|---|---|---|
| Concessional contribution cap | $32,500 | Up from $30,000 in 2025–26. Indexed to AWOTE in $2,500 steps. |
| Carry-forward concessional | Up to $32,500 + unused cap from 5 prior years | Available only if your TSB at 30 June 2026 was under $500,000. |
| Non-concessional contribution cap | $130,000 | Capped at $0 if your 30 June 2026 TSB was $2.1m+. |
| Bring-forward non-concessional | Up to $390,000 over 3 years | Full three-year cap if TSB under $1.84m; $260,000 over two years for $1.84m–$1.97m; $130,000 only for $1.97m–$2.1m. |
| Downsizer contribution | $300,000 per person | Age 55+, qualifying main residence held 10+ years. Outside the normal caps. |
| General Transfer Balance Cap | $2,100,000 | Up from $2.0m in 2025–26. Lifetime cap on amounts moved into retirement-phase pensions. |
| Super Guarantee rate | 12% | Final scheduled SG increase, in effect from 1 July 2025. Paid each payday from 1 July 2026 under Payday Super. |
| Division 296 threshold | $3,000,000 | Law from 1 July 2026 (first assessments after 30 June 2027): extra 30% tax on realised earnings above $3m TSB, extra 40% above $10m. |
What's changed since 2025–26
- Concessional cap rises to $32,500, up from $30,000 — AWOTE growth triggered the next $2,500 step.
- Non-concessional cap rises to $130,000 (always 4× the concessional cap).
- Transfer Balance Cap rises to $2.1m, up from $2.0m in 2025–26.
- Payday Super starts 1 July 2026 — SG must be paid on or near each payday, not quarterly.
- Division 296 is now law — an extra 30% tax on realised earnings attributable to TSB above $3m (40% above $10m), effective 1 July 2026 with first assessments after 30 June 2027.
Looking ahead
Concessional cap indexation is gated to AWOTE in $2,500 steps, and the Transfer Balance Cap indexes in $100,000 steps to CPI. We will republish this page with the final ATO figures for 2027–28 as soon as they are gazetted.
SMSF-specific implications
The caps above apply equally to SMSFs and APRA-regulated funds — the rules are member-based, not fund-based. But SMSF trustees should be aware of three things specific to running your own fund:
- Each member's contribution cap is tracked across all super interests they hold — your SMSF accountant needs the contribution history from every other fund the member has paid into in the year.
- Reserves and contribution-splitting strategies (a common SMSF tool) can shift contributions across cap years and between spouses — but the ATO closely scrutinises 'cap-stacking' arrangements.
- Excess contributions trigger Trustee Resolution and Excess Concessional/Non-Concessional Determinations — the SMSF Annual Return must accurately reflect every contribution and rollover, by member.
Frequently asked questions
Sources: ATO — Contribution caps, Transfer Balance Cap, Indexation; Treasury — Better Targeted Superannuation Concessions papers; Income Tax Assessment Act 1997. Related: Division 296 explained · Carry-forward concessional · Downsizer rules · Tax & contributions FAQ.
General information only. Not personal financial advice. easySMSF does not hold an AFSL.