Super Contribution Caps Australia 2026-27
Every limit that controls what goes into your super this year — the super contribution caps Australia applies in 2026–27, verified against the legislation and ASIC’s Moneysmart.
Last updated: July 2026 · Superannuation Guarantee (Administration) Act 1992 · Moneysmart (ASIC) · FY 2026–27
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How to Read This Table
Super contributions come in two flavours, and each has its own cap. Concessional (before-tax) contributions — your employer’s 12%, salary sacrifice, and personal contributions you claim as a deduction — are taxed at 15% going in. Non-concessional (after-tax) contributions come from money you’ve already paid tax on, so they aren’t taxed again inside the fund. Blow past either cap and the tax advantage flips into a tax problem, which is why these numbers matter more than any other in super.
2026–27 At a Glance
Concessional cap: $32,500 · Non-concessional cap: $130,000
Contributions tax: 15% · Division 293 (income $250,000+): +15% · SG stops above $270,830 salary
Super Contribution Caps & Thresholds 2026–27
| Cap / Threshold | 2026–27 | What it covers |
|---|---|---|
| Super guarantee rate | 12% | What your employer must pay, each payday, on top of wages |
| Concessional cap | $32,500 | Employer SG + salary sacrifice + deductible personal contributions |
| Carry-forward of unused cap | Available | Unused concessional cap from recent years can top up this year’s — check your balance in myGov |
| Non-concessional cap | $130,000 | After-tax contributions; a bring-forward of future years’ caps may apply |
| Contributions tax | 15% | Taken inside the fund on concessional contributions |
| Division 293 threshold | $250,000 | Income + concessional contributions above this → extra 15% tax |
| Maximum contributions base | $270,830/yr | Salary above this doesn’t attract compulsory SG (max $32,499.60) |
The maximum contributions base is set by formula in the SG (Administration) Act — concessional cap ÷ 12%, rounded down to the nearest $10. Carry-forward and bring-forward have eligibility conditions tied to your total super balance — confirm yours in myGov before relying on them.
Know your caps? Two things worth checking next
→ Your employer’s 12% and your headroom — how much of the concessional cap your salary already uses. → Old accounts eating fees? — combine them in minutes through myGov.Understanding the Caps
The concessional cap is the one most workers brush against. On a $100,000 salary your employer already contributes $12,000, leaving $20,500 of before-tax room — money that would otherwise be taxed at 30% lands in super taxed at 15%. That arithmetic is why salary sacrifice is the default tax lever for middle and high earners, and why the cap exists to stop it becoming a bottomless shelter.
The non-concessional cap matters at life events: an inheritance, a property sale, a redundancy payout. $130,000 a year can go in from after-tax money, and the bring-forward rules can allow more in one hit by using future years’ caps early. The catches sit in the fine print — eligibility depends on your total super balance — so treat the caps here as the ceiling and confirm your personal room in myGov before writing a big cheque to your fund.
Frequently Asked Questions
Does my employer’s super count toward the $32,500 cap?
Yes — the concessional cap includes the compulsory 12%, not just your voluntary contributions. That’s the most common cap mistake: someone salary-sacrifices “up to the cap” while forgetting the employer’s share was already inside it.
What happens if I exceed a cap?
Excess concessional contributions get added to your taxable income and taxed at your marginal rate, with a credit for the 15% already paid by the fund. Excess non-concessional contributions face harsher treatment. Neither is a catastrophe if caught early — the ATO writes to you with options — but the extra paperwork and tax wipe out the benefit you were chasing.
I didn’t use my cap in past years — is it lost?
Not necessarily. Unused concessional cap can carry forward for use in later years, subject to a total-super-balance test. Your exact carry-forward amount is listed in your myGov account under the ATO’s super section — check it before assuming this year’s $32,500 is your limit.
Why does the 15% contributions tax become 30% for some people?
Division 293: once your income plus concessional contributions passes $250,000, the government claws back half the tax break by charging an extra 15% on the contributions. It arrives as a separate ATO assessment, which you can pay from your own pocket or release from your super.
Also in Australia:
📋 Rates verified — Official sources: Superannuation Guarantee (Administration) Act 1992 · Moneysmart (ASIC) — Super contributions
⚠️ This is general information, not financial, tax or legal advice. KnowMyGovt is an independent service with no affiliation with or endorsement by the ATO, ASIC or the Australian Government, and is not responsible for decisions you make based on it.
