Yes. There are limits on how much you can contribute to superannuation each financial year without additional tax consequences. The amount depends on whether your contributions are made before or after tax, as well as your total super balance and other eligibility rules. The general contribution caps for the 2026–27 financial year are $32,500 for concessional contributions and $130,000 for non-concessional contributions. Some people may be eligible to contribute more under special rules.
Updated 25 October 2026
The differences between non-concessional and concessional contributions
Non-concessional contributions are generally made from money on which you have already paid tax and for which no tax deduction is claimed. They can include eligible personal contributions and spouse contributions.
Concessional contributions generally include your employer’s compulsory super contributions, salary sacrificed amounts and personal contributions you claim as a tax deduction. They are generally taxed at 15% within the super fund, although additional tax may apply in some circumstances.
For 2026–27, the annual non-concessional cap is $130,000 and the general concessional cap is $32,500. These caps apply across all your super funds combined, not separately to each account.
What are Concessional Catch-up Contributions?
You may be able to contribute more than the general $32,500 concessional cap by using unused cap amounts from the previous five financial years. These are known as catch-up contributions.
To use unused concessional cap amounts, your total super balance must have been less than $500,000 on 30 June of the previous financial year. Unused amounts expire after five years.
You can check your available carry-forward amounts through ATO online services linked to myGov. Age, fund acceptance rules and personal deduction requirements may also be relevant. In particular, people aged 67 to 74 generally need to meet a work test or exemption to claim a tax deduction for personal contributions, even though the work test no longer generally applies to making eligible voluntary contributions.
What is the non-concessional bring forward arrangement?
If you are eligible, the bring-forward rule lets you make more than the annual non-concessional cap by bringing forward up to two future years of contributions. For a bring-forward arrangement first triggered in 2026–27, the maximum is $390,000 over three financial years.
Your available amount depends on your total super balance at 30 June 2026:
| Total super balance | Maximum non-concessional contribution cap |
|---|---|
| Less than $1.84 million | $390,000 over three years |
| $1.84 million to less than $1.97 million | $260,000 over two years |
| $1.97 million to less than $2.1 million | $130,000, no bring-forward |
| $2.1 million or more | Nil |
These amounts generally apply to eligible people who are under 75 and starting a new bring-forward arrangement in 2026–27. If you triggered a bring-forward arrangement in an earlier year, your remaining cap may be different. Other contribution acceptance rules can apply.
Benefits of bring-forward and catch-up provisions
These arrangements can be useful for some people who have irregular income, receive a bonus or inheritance, or want to contribute additional savings towards retirement. However, the two strategies have different tax outcomes.
- Catch-up concessional contributions may help eligible people make additional tax-effective contributions, including deductible personal contributions where the relevant rules are met.
- Bring-forward non-concessional contributions may allow eligible people to move a larger amount of after-tax savings into super, where investment earnings may receive concessional tax treatment. They do not ordinarily provide a personal income tax deduction.
Timing matters. Contributions received by your fund, including employer contributions, can affect the cap for a particular financial year. Money contributed to super is also generally preserved until you meet a condition of release, and investment returns can rise or fall.
Our team can help you understand the contribution rules and consider how these options may fit into your broader financial plan. Book an appointment or learn more about our superannuation planning service.
Here are some FAQs about the non-concessional contribution cap.
What is the purpose of the non-concessional contribution cap?
The cap limits the amount of after-tax money that can be added to super under the general contribution rules. The limits are designed to manage access to superannuation tax concessions. Caps and thresholds can change, so check the rules for the relevant financial year.
What is the advantage of making non-concessional contributions?
These contributions can increase your retirement savings and may allow the money to benefit from the tax treatment available within super. They form part of the tax-free component of a super benefit. However, the tax treatment of withdrawals also depends on your age, the type of benefit, the components withdrawn and relevant fund rules. Contributions to super do not guarantee a better outcome than saving outside super.
If I take money out of my super and put it back later, does it count as a new non-concessional contribution?
Generally, yes. If you are eligible to withdraw money and later contribute it again, the new contribution is usually subject to the contribution caps and eligibility rules applying at that time. If you make a valid personal contribution tax deduction claim, the claimed amount is generally treated as a concessional contribution instead. Special exceptions may apply in limited situations.
If I have more than one fund, do I get more than one cap?
No. Contributions made to all your super funds count together towards your personal contribution caps. Before combining super accounts, consider whether doing so may affect insurance or other benefits.
What happens if I exceed the contribution cap?
The consequences depend on which cap you exceed. Excess concessional contributions are generally included in your assessable income, with a 15% tax offset recognising contributions tax paid by the fund. You may be able to elect to release some of the excess from super.
For excess non-concessional contributions, the ATO generally offers a choice to release the excess and an associated earnings amount, with the earnings subject to tax and a tax offset. If the excess remains in super, excess non-concessional contributions tax of 47% may apply. Other rules and exceptions can affect the result, so seek advice if you receive an ATO determination.
Contribution strategies can provide opportunities, but they also involve eligibility requirements, tax consequences, investment risks and limits on access to your money. If you would like to review your super contributions and retirement plans, our team can help you explore your options. Book a chat.
General advice disclaimer: This article contains information that is general in nature. It does not take into account the objectives, financial situation or needs of any particular person. You need to consider your financial situation and needs before making any decisions based on this information.