2026–27 Indexed, not annual
Super Contributions Caps (2026–27)
How much can go into super each year before the tax penalty kicks in — both kinds of contribution, five years of history, and what happens when you tip over the line.
The caps
| Income year | Concessional cap | Non-concessional cap |
|---|---|---|
| 2026–27 | $32,500 | $130,000 |
| 2025–26 | $30,000 | $120,000 |
| 2024–25 | $30,000 | $120,000 |
| 2023–24 | $27,500 | $110,000 |
| 2022–23 | $27,500 | $110,000 |
Concessional means it is taxed at 15% on the way in — employer super guarantee, salary sacrifice, and personal contributions you claim a deduction for. Non-concessional means the money has already been taxed; you do not get a deduction and it is not taxed again going in.
What counts towards the concessional cap
This is where people get caught, because three very different things share one cap:
- Employer super guarantee — the 12%, which you do not control.
- Salary sacrifice — which you do control.
- Personal contributions you claim a deduction for — the ones you tell your fund about using a notice of intent.
If your employer contributes $11,400 on a $95,000 salary, your remaining room for 2026–27 is $21,100 — not the full $32,500. Always work from the total, not the headline cap.
What the tax actually costs and saves
| Contribution | Taxed on the way in | Taxed on the way out in retirement |
|---|---|---|
| Concessional — employer SG, salary sacrifice, deductible personal | 15% | 0% |
| Non-concessional — after-tax money | 0% | 0% |
Contributions tax is 15%, and it is higher for very high earners under Division 293. The saving on a salary sacrifice is the gap between that 15% and your marginal rate — so 15 cents per dollar on the 30% bracket, 30 cents on the 45% bracket.
Frequently asked questions
What is the concessional contributions cap?
It is the limit on contributions that get taxed at the 15% concessional rate: employer super guarantee, salary sacrifice and personal contributions you claim a deduction for. For 2026–27 it is $32,500, up from $30,000.
What happens if I go over the cap?
The excess is included in your taxable income and taxed at your marginal rate, less a 15% credit for the contributions tax already paid. That is why going over the cap by even a small amount can produce an unexpected tax bill — especially if you have both employer super and a salary sacrifice arrangement.
What is the non-concessional cap?
The limit on after-tax contributions — the ones you have already paid tax on. For 2026–27 it is $130,000. These are not taxed going in, and they are not taxed coming out in retirement.
Why did the caps jump in 2026–27?
The caps are indexed, and they only move when the indexation threshold is met — which is why they sat at $30,000 for 2024–25 and 2025–26 before rising to $32,500. In the non-concessional column that is a jump from $120,000 to $130,000.
Is there a way to put in more than the cap?
There is a carry-forward rule that lets you use unused concessional cap from up to five earlier years, if your total super balance was under $500,000 at the previous 30 June. It is a common way to catch up after a career break, but the balance test trips people up.
How does the cap affect my take-home pay?
Salary sacrifice comes out of your pay, so pushing contributions up to the cap lowers your take-home pay now in exchange for more in super. The saving is the difference between your marginal rate and the 15% contributions tax — see the take-home pay calculator for what that looks like in your hand.
Related
- Superannuation guarantee calculator — what your employer must pay
- Salary sacrifice calculator
- Take-home pay calculator
Caps from Australian Taxation Office, checked 11 October 2026.