For FY2025–26, the superannuation contribution limits are $30,000 concessional (pre-tax) and $120,000 non-concessional (after-tax) per person, per year. These caps apply regardless of how many employers or super funds you have — they are individual annual limits that cover all contributions combined.
This page is a complete reference for current and historical super contribution limits, the bring-forward rule, total super balance thresholds, and the consequences of exceeding the caps.
FY2025–26 Super Contribution Limits at a Glance
| Contribution Type | FY2025–26 Cap | Tax Rate Inside Super |
|---|---|---|
| Concessional (pre-tax) | $30,000 | 15% (30% if income + contributions >$250k) |
| Non-concessional (after-tax) | $120,000 | Nil — tax already paid |
| Bring-forward (NCC, 3-year maximum) | $360,000 | Nil |
| Downsizer contributions | $300,000 per person | Nil — separate cap, no TSB gate |
Concessional Contributions Cap
The concessional cap covers all pre-tax contributions:
- Employer Superannuation Guarantee (SG) — currently 12% of ordinary time earnings
- Salary sacrifice contributions
- Personal contributions for which you claim a tax deduction (via Notice of Intent)
All three sources count toward the same single $30,000 cap. There is no separate sub-limit for each type.
Concessional Cap — Historical Table
| Financial Year | Concessional Cap |
|---|---|
| FY2014–15 to FY2017–18 | $25,000 |
| FY2018–19 to FY2020–21 | $25,000 |
| FY2021–22 to FY2023–24 | $27,500 |
| FY2024–25 | $30,000 |
| FY2025–26 | $30,000 |
The cap is indexed to Average Weekly Ordinary Time Earnings (AWOTE) and increases in $2,500 increments when the AWOTE threshold is met. The jump from $27,500 to $30,000 occurred in FY2024–25.
Carry-Forward (Catch-Up) Contributions
If your total super balance (TSB) was below $500,000 at 30 June of the prior financial year, you can contribute above the annual concessional cap by using unused cap space carried forward from previous years (from FY2018–19 onwards, up to 5 years back).
This can significantly increase the amount you can contribute concessionally in a single year — useful for anyone who had lower contributions during career breaks, part-time work, or self-employment.
Check your available carry-forward balance via myGov linked to the ATO (Super → Information → Carry-forward concessional contributions).
Non-Concessional Contributions Cap
The non-concessional cap covers after-tax personal contributions — money you transfer from your bank account into super that has already been taxed at your marginal rate. These enter the fund with no further tax deducted.
Non-Concessional Cap — Historical Table
| Financial Year | Annual NCC Cap | 3-Year Bring-Forward Maximum |
|---|---|---|
| FY2017–18 to FY2020–21 | $100,000 | $300,000 |
| FY2021–22 to FY2023–24 | $110,000 | $330,000 |
| FY2024–25 | $110,000 | $330,000 |
| FY2025–26 | $120,000 | $360,000 |
The NCC cap is set at four times the concessional cap, so it increased to $120,000 in FY2025–26 alongside the concessional cap rise.
Total Super Balance — NCC Eligibility
Your right to make non-concessional contributions depends on your total super balance (TSB) at 30 June of the prior year. Once your TSB reaches the general transfer balance cap ($2.0 million for FY2025–26), you can no longer make NCCs at all.
| TSB at 30 June 2025 | NCC Access for FY2025–26 |
|---|---|
| Under $1,760,000 | Full cap — $120,000/year |
| $1,760,000 to under $1,880,000 | Reduced bring-forward available |
| $1,880,000 to under $2,000,000 | $120,000 — no bring-forward |
| $2,000,000 or more | Nil — cannot make NCCs |
TSB thresholds are indexed annually. Confirm current thresholds with the ATO before making large contributions.
The Bring-Forward Rule
The bring-forward rule allows you to contribute up to three years of non-concessional cap in a single financial year, rather than spreading contributions across multiple years. It is triggered automatically when your NCC in a year exceeds the annual $120,000 cap.
Bring-Forward Amounts by TSB — FY2025–26
| TSB at 30 June 2025 | Maximum Bring-Forward | Total Contribution Over 3 Years |
|---|---|---|
| Under $1,760,000 | Full 3-year | $360,000 |
| $1,760,000 to under $1,880,000 | 2-year | $240,000 |
| $1,880,000 to under $2,000,000 | None | $120,000 (current year only) |
| $2,000,000 or more | None | Nil |
Key Rules
- Once triggered, the bring-forward period locks in for 3 years
- During the bring-forward period, your remaining cap is reduced — you cannot restart a new bring-forward until the 3-year window ends
- The bring-forward rule is available up to age 74 (extended from 67 to 74 from 1 July 2022)
- People aged 75 or over cannot make voluntary NCCs (downsizer contributions are a separate exception)
Example: You have a TSB of $500,000 at 30 June 2025 and contribute $360,000 in FY2025–26. Your NCC cap for FY2026–27 and FY2027–28 is $0. The 3-year bring-forward period ends on 30 June 2028, after which you can contribute normally again.
Downsizer Contributions — Separate Cap
Downsizer contributions are not subject to the standard NCC cap or the TSB gate. They operate under a separate framework:
| Downsizer | |
|---|---|
| Cap per person | $300,000 |
| Cap per couple | $600,000 |
| Minimum age | 55 |
| TSB gate | None — available even if TSB exceeds $2M |
| Work test | None |
| Counts toward NCC cap | No |
| Counts toward concessional cap | No |
Eligibility requires the home to have been owned for at least 10 years, located in Australia, and the contribution made within 90 days of settlement. See the ATO downsizer page for full rules.
What Happens If You Exceed the Caps
Exceeding the Concessional Cap
Excess concessional contributions are:
- Included in your assessable income for the year
- Taxed at your marginal tax rate (but you receive a 15% tax offset to account for contributions tax already paid by the fund)
- Subject to an excess concessional contributions interest charge (assessed by the ATO)
You can elect to withdraw up to 85% of the excess from your super to help fund the tax bill. If you don’t withdraw, the excess also counts toward your non-concessional cap.
The ATO will send you an excess concessional contributions determination after your fund reports. You do not need to proactively report the breach.
Exceeding the Non-Concessional Cap
Excess NCCs attract the excess non-concessional contributions tax. You have two options:
- Withdraw the excess plus an associated earnings amount (calculated using the ATO’s shortfall interest charge rate). The associated earnings are taxed at your marginal rate. This is almost always the better outcome.
- Leave the excess in super — the entire excess is taxed at 47% (top marginal rate including Medicare levy). This is rarely appropriate.
Again, the ATO will notify you after your fund reports contributions. You have 60 days to elect your choice.
Key Rates and Thresholds Summary — FY2025–26
| Threshold | Amount |
|---|---|
| Concessional cap | $30,000 |
| Non-concessional cap | $120,000 |
| 3-year bring-forward maximum | $360,000 |
| Downsizer cap (per person) | $300,000 |
| Carry-forward TSB eligibility threshold | $500,000 |
| NCC nil-access TSB threshold | $2,000,000 |
| General transfer balance cap | $2,000,000 |
| Maximum super contribution base (quarterly) | ~$65,070* |
| Division 293 income threshold | $250,000 |
| SG rate | 12% |
*The maximum super contribution base is AWOTE-adjusted annually. Check the ATO for the confirmed FY2025–26 figure.
Related Guides
- Concessional Super Contributions Explained — Full detail on the $30,000 cap, carry-forward, and how to claim a tax deduction
- Non-Concessional Super Contributions Explained — Bring-forward rule, TSB thresholds, and downsizer contributions in detail
- Salary Sacrifice Super Explained — How to use salary sacrifice to fill your concessional cap tax-effectively
- Super Contribution Rates — Employer SG — How the 12% SG rate works and what counts toward your cap
Frequently Asked Questions
Do employer super contributions count toward my cap? Yes. All employer contributions — SG and any additional employer contributions — count toward the $30,000 concessional cap. Always deduct your expected SG for the year before deciding how much to salary sacrifice or contribute personally.
Can my spouse and I each contribute up to the caps? Yes. The caps are per individual. A couple can each contribute $30,000 concessionally and $120,000 non-concessionally in the same year. Spouse contributions made from one partner into the other’s fund count toward the receiving spouse’s NCC cap.
Do the caps change every year? The concessional cap is indexed to AWOTE in $2,500 increments — it does not increase every year, only when the AWOTE growth threshold is met. The NCC cap is four times the concessional cap and moves in tandem. Historical increases have been infrequent.
Is there a minimum contribution I have to make? No. There is no minimum contribution — the caps are upper limits, not requirements. You can contribute as little or as much as you like, up to the annual caps.
What is the total super balance and why does it matter for caps? Your TSB is the combined balance of all your super accounts at 30 June each year. It determines: (1) whether you can access non-concessional contributions, (2) whether you can use the bring-forward rule, and (3) whether you can use carry-forward concessional contributions. You can view your TSB via the ATO online through myGov.
For advice tailored to your situation, speak with a licensed financial adviser. You can find one through the ASIC financial advisers register or MoneySmart.