The main Australian superannuation figures for the 2026-27 financial year (from 1 July 2026). We checked these against the ATO on 2 October 2026.
Rates and caps
| Item | 2026-27 |
|---|---|
| Super guarantee rate | 12% |
| Concessional (before-tax) contributions cap | $32,500 |
| Non-concessional (after-tax) contributions cap | $130,000 |
| Bring-forward (3 years of non-concessional cap) | $390,000, if total super balance on the previous 30 June is under $1.84 million. $260,000 (2 years) from $1.84 million to under $1.97 million, $130,000 from $1.97 million to under $2.1 million, nil from $2.1 million |
| Carry-forward of unused concessional cap | Up to 5 years, if total super balance on the previous 30 June is under $500,000 |
| Maximum contribution base | $270,830 |
| Tax on concessional contributions | 15% |
The maximum contribution base is the cap divided by the guarantee rate: $32,500 × 100 ÷ 12 = $270,830. It is the most of your pay in the year that an employer must pay super on, rounded down to the nearest $10.
Related
- Super calculator: estimate your balance at retirement.
- Super contributions calculator: your cap and tax saving.
- Salary sacrifice explained
- Caps and carry-forward explained
Sources
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.