Super Contribution Caps 2025-26
Updated March 2026 · 7 min read
Superannuation contribution caps set the maximum amount you can contribute to super each financial year before incurring additional tax. These caps are indexed and can change each year. This guide covers all the current limits for the 2025-26 financial year, including concessional, non-concessional, bring-forward, carry-forward, co-contributions, and spouse offsets.
Key Caps at a Glance
| Contribution Type | 2025-26 Cap | Key Conditions |
|---|---|---|
| Concessional (before-tax) | $30,000/year | Includes employer SG, salary sacrifice, deductible personal contributions |
| Non-concessional (after-tax) | $120,000/year | Total super balance must be below $1.9M |
| Non-concessional bring-forward | $360,000 over 3 years | Total super balance must be below $1.66M to access full amount |
| Transfer balance cap | $1.9M | Maximum amount that can be transferred to retirement phase |
Concessional Contributions
Concessional contributions are made from pre-tax income and are taxed at 15% when they enter your super fund. The cap for 2025-26 is $30,000 per year. This includes all employer SG contributions (11.5% from 1 July 2025), any salary sacrifice arrangements, and personal contributions you claim a tax deduction for.
If you earn more than $250,000 per year (including concessional contributions), an additional 15% tax applies to your concessional contributions, bringing the effective rate to 30%. This is known as Division 293 tax.
Carry-Forward Unused Concessional Cap
If your total super balance was below $500,000 at 30 June of the previous financial year, you can carry forward unused concessional contributions from the previous 5 financial years. This means if you did not use the full $30,000 cap in prior years, you may be able to contribute more than $30,000 in a single year without exceeding your available cap.
Non-Concessional Contributions
Non-concessional contributions are made from after-tax income. The annual cap is $120,000 for 2025-26. You cannot make non-concessional contributions if your total super balance is $1.9M or above.
Bring-Forward Rule
If you are under age 75, you can bring forward up to 3 years of non-concessional contributions in a single year, allowing up to $360,000 in one go. The amount you can bring forward depends on your total super balance:
| Total Super Balance | Maximum Bring-Forward |
|---|---|
| Below $1.66M | $360,000 (3 years) |
| $1.66M to $1.78M | $240,000 (2 years) |
| $1.78M to $1.9M | $120,000 (1 year) |
| $1.9M or above | $0 (nil) |
Government Co-Contribution
If your total income is below $45,400 (2025-26) and you make a personal non-concessional contribution, the government will match 50 cents for every $1 you contribute, up to a maximum government co-contribution of $500. The co-contribution phases out as income increases, reaching zero at $60,400.
Spouse Contribution Tax Offset
If you make a non-concessional contribution to your spouse's super fund and your spouse earns less than $40,000 per year, you may be eligible for a tax offset of up to $540. The offset is calculated as 18% of the lesser of $3,000 or the amount contributed, and phases out as the spouse's income increases above $37,000.
Frequently Asked Questions
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Compare NowGeneral information only, not personal financial advice. Contribution caps and thresholds are set by the Australian Government and may change. Verify current figures at ato.gov.au. Consider your own circumstances or consult a licensed financial adviser or tax agent.