There are limits on how much you can put into super each year with tax advantages. Going over them can mean extra tax. Here are the main ones for 2026-27.
Two kinds of contribution
- Concessional (before-tax): your employer's super guarantee, salary sacrifice, and personal contributions you claim a tax deduction for. Taxed at 15% in the fund.
- Non-concessional (after-tax): money from your take-home pay that you do not claim as a deduction. Not taxed again going in.
The caps for 2026-27
| Cap | Amount |
|---|---|
| Concessional (before-tax) | $32,500 |
| Non-concessional (after-tax) | $130,000 |
| Super guarantee rate | 12% |
| Maximum contribution base | $270,830 |
The concessional cap rose to $32,500 from 1 July 2026, in line with average earnings. The maximum contribution base is the most of your pay that your employer must pay super on in the year.
Carry-forward of unused concessional cap
If you did not use your whole concessional cap in earlier years, you can carry the unused amount forward for up to five years, as long as your total super balance was under $500,000 on 30 June of the previous year. The oldest unused amounts are used first.
This is useful if you have had gaps in work, or want to make a larger contribution one year, for example after selling an asset. Your unused amounts are shown in your ATO online services through myGov.
Bring-forward of after-tax contributions
Normally you can put in up to $130,000 of after-tax contributions a year. If your total super balance on 30 June last year was under $1.84 million, you can use the bring-forward rule and put in up to three years' worth at once, which is $390,000 over three years. With a balance from $1.84 million to under $1.97 million you can bring forward two years ($260,000), from $1.97 million to under $2.1 million you get just the one year ($130,000), and from $2.1 million you cannot make after-tax contributions.
What happens if you go over
Contributions over a cap can be taxed at higher rates, and for after-tax contributions you may have to take the excess out. The details depend on your situation, so check the ATO before you go near a cap.
Quick checks
- Add your employer's contribution and any salary sacrifice. Is it under $32,500?
- If you want to put in more, does carry-forward apply?
- Before a large after-tax contribution, check your total super balance and any bring-forward you have already used.
Use the super contributions calculator for the first step, and read how salary sacrifice works.
Super contributions and salary sacrifice See how much room you have under the cap this year.Sources
- ATO: Contributions caps
- ATO: Concessional contributions cap
- ATO: Non-concessional contributions cap
- ATO: Maximum contribution base
This article is for education and is not financial, tax or legal advice. Figures are checked against the sources above and may change. Read the full disclaimer.