Super contributions
Non-concessional contributions: rules, tax and the 2026–27 cap
By easySMSF, SMSF Specialist Team · Updated
Non-concessional super contributions are generally personal contributions made from after-tax money without claiming a deduction. They can increase the tax-free component of a super interest, but age, Total Super Balance and bring-forward rules limit what can be accepted. This guide explains the category, the exclusions and the records an SMSF must keep.
New FY kickoff — 50% off SMSF setup (limited time)
Limited-time new financial year offer — 50% off Individual and Corporate Trustee setup fees. Ends midnight AEST, 30 September 2026.
Non-concessional contributions cap for 2026–27
The standard non-concessional contributions cap is $130,000 per person for 2026–27, up from $120,000 in 2025–26. Eligible members may bring forward up to three years of caps, subject to age, Total Super Balance and any existing bring-forward period.
What counts as a non-concessional contribution
The usual example is cash transferred from personal savings for which the member does not claim a tax deduction. The source may be wages already taxed, an inheritance or sale proceeds, but the source alone does not decide the classification. If the member later gives a valid deduction notice, the claimed amount becomes concessional instead.
The fund does not deduct 15% contributions tax from a non-concessional contribution. The amount adds to the member's tax-free component. That component affects the tax character of future benefits, but earnings generated after the contribution are not automatically added to the tax-free component.
For 2026–27, the standard cap is $130,000 per person. Total Super Balance at 30 June 2026 determines whether a member has the full cap, a restricted bring-forward amount or a nil cap. A member at or above the $2.1 million general transfer balance cap has no non-concessional cap for the year.
An eligible member under 75 can trigger the bring-forward rules by contributing more than the annual cap. The 2026–27 maximum is $390,000 where Total Super Balance is below $1.84 million, $260,000 from $1.84 million to below $1.97 million, and $130,000 from $1.97 million to below $2.1 million. An earlier bring-forward period can change the amount still available.
Some payments use separate caps or sit outside this cap when their conditions and forms are satisfied. These can include downsizer contributions, government co-contributions, eligible personal-injury amounts and qualifying small-business CGT concession contributions. They should not be treated as exclusions without checking the specific eligibility and timing rules.
If the cap is exceeded, the ATO determination generally allows release of the excess plus associated earnings. The associated earnings are included in assessable income with a 15% offset. Leaving an excess in super can result in tax at the top rate. SMSF trustees should retain contribution records and supporting elections, and confirm classification before annual reporting.
- Generally made from after-tax money with no deduction claimed
- No 15% contributions tax; recorded in the member's tax-free component
- 2026–27 standard cap: $130,000 per member
- Bring-forward maximum: $390,000 when the age and balance tests are met
- The available cap reduces as Total Super Balance approaches $2.1 million
- Separate rules can exclude eligible downsizer, injury and CGT-cap amounts
- SMSFs must retain deposit, allocation and election records
Compare this category with concessional contributions or use the side-by-side contribution guide.
Current thresholds are collected in the 2026–27 contribution caps summary. Related rules include carry-forward concessional contributions, SMSFs for retirees and the self-managed super fund guide.
2025–26 and 2026–27 non-concessional caps
| Financial year | Annual cap | Maximum three-year bring-forward |
|---|---|---|
| 2025–26 | $120,000 | Up to $360,000, subject to eligibility |
| 2026–27 | $130,000 | Up to $390,000, subject to eligibility |
Bring-forward rule for 2026–27
The amount available depends on Total Super Balance at 30 June 2026: up to $390,000 below $1.84 million, $260,000 from $1.84 million to below $1.97 million, $130,000 from $1.97 million to below $2.1 million, and nil at or above $2.1 million. A bring-forward period started in an earlier year can change the remaining amount.
Frequently asked questions
Ready to set up your SMSF?
A simpler online process, specialist administration and broad investment choice.
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).