Non-concessional cap — 2026–27
Non-concessional contribution caps 2026–27 (Australia)
Non-concessional contributions are the after-tax money going into your super — inheritances, asset sales, personal savings, pre-retirement top-ups. The 2026–27 standard cap is $130,000, the bring-forward rule lets you contribute up to $390,000 in one year, and your Total Super Balance decides how much cap you have. Here's exactly how it works and how to avoid a 47% excess-cap tax.
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How the non-concessional cap works in 2026–27
A non-concessional contribution is after-tax money you put into super yourself. Because the cash has already been taxed at your marginal rate on the way in, no 15% contributions tax is charged, and the amount lands in your tax-free component — meaning it (and its future earnings in pension phase) are tax-free on the way out.
The standard cap in 2026–27 is $130,000 per person per financial year, which is always four times the concessional cap. A couple under 75 can contribute $260,000 between them at the standard cap, or $780,000 using the bring-forward rule.
The bring-forward rule is the biggest lever in the whole contributions system. If you are under 75 at any time in the financial year and your Total Super Balance on 30 June 2026 was under $1.84m, you can contribute up to $390,000 in a single year — three years of caps brought forward. Between $1.84m and $1.97m the bring-forward is two years ($260,000). Between $1.97m and $2.1m only the standard $130,000 applies. At or above the $2.1m transfer balance cap on 30 June 2026, your non-concessional cap for 2026–27 is nil.
The rule triggers automatically the first time you contribute more than $130,000 in a year — no election is needed. Once triggered, you cannot make further non-concessional contributions until the two- or three-year bring-forward period ends. Get the timing wrong and you can lock yourself out of an obvious later top-up.
Exceed the cap and the ATO sends a determination. You can release the excess plus 'associated earnings' (the earnings component is taxed at your marginal rate less a 15% offset), or leave it in — in which case the excess itself is taxed at 47%. Releasing is almost always the better option. Inside an easySMSF-administered fund, we flag at-risk contributions before they're allocated so you can adjust mid-year rather than discover a breach in October.
- Standard non-concessional cap 2026–27: $130,000 per person
- Bring-forward (TSB under $1.84m): up to $390,000 in one year
- Bring-forward (TSB $1.84m–$1.97m): up to $260,000
- Standard cap only (TSB $1.97m–$2.1m): $130,000
- Nil cap: TSB ≥ $2.1m on 30 June 2026
- Age 75+: generally no non-concessional contributions
- Excess: release + marginal-rate tax on earnings, or 47% if left in
- Downsizer ($300k, age 55+) sits outside this cap
- Lands in the tax-free component — tax-free on the way out
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).