What are contribution caps?
Super contributions are payments made into your superannuation fund to help you save for retirement. These can come from your employer, or voluntary super contributions you choose to make. Over time, super contributions can play a key role in helping to grow your retirement balance and support your long-term financial goals.
Knowing how super contributions and contribution limits work can help you avoid penalties, take advantage of tax benefits where applicable and make informed decisions about how much super you can contribute.
Types of super contributions
Concessional contributions
Concessional super contributions are made from pre-tax income and count towards your annual super contribution cap. Common types include:
- Employer super guarantee – compulsory payments your employer makes into your super fund as part of your employment.
- Salary sacrifice – voluntary super contributions you make by redirecting part of your before tax salary into super.
- Personal deductible contributions – contributions you make from your own money that you choose to claim as a tax deduction.
Concessional contributions are generally taxed at 15% within the fund. If your income and concessional contributions exceed the limits, you may pay additional tax under Division 293.
Non-concessional contributions
Non-concessional super contributions are after-tax contributions you make to your super and are subject to their own super contribution limits, separate from concessional super contributions.
- After-tax contributions – personal or voluntary super contributions made from income that has already been taxed.
They are often used to boost super once you have reached your concessional cap or when contributing lump sums, such as savings or bonuses.
For more information, see our guide to after-tax super contributions.
Super contribution limits (2025-2026 financial year)
Understanding super contribution limits is essential when planning how much super you can contribute each year. These limits cap the amount of money you can add to super on a concessional and non-concessional basis and help determine how much extra you could contribute to super without triggering additional tax.
Concessional contribution cap
Concessional super contributions are before tax contributions and include employer Super Guarantee payments, salary sacrifice, and personal deductible contributions. For the 2025–26 financial year, the general concessional super contribution cap applies to all ages.
| Contribution type | Annual cap (2025–26) | Tax treatment |
| Concessional super contributions | $30,000 | Taxed at 15% in super* |
*Higher income earners may pay extra tax under Division 293.
Carry forward concessional contributions
If you have not used your full concessional cap in previous years, you may be able to carry forward unused amounts and make larger contributions in a later year.
- Your total super balance must be less than $500,000 at 30 June of the previous financial year.
- Unused cap amounts can be carried forward for up to five financial years.
This approach is often used by people with variable income, career breaks or those wanting to make additional contributions following changes in their financial situation, like a career break or pay rise.
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Case study example – carry forward concessional contributions.
Karla made $10,000 in concessional (before-tax) contributions in the 2022–23 financial year, when the annual cap was $27,500, leaving $17,500 of her annual concessional contribution cap unused. Under current rules, unused cap amounts can be carried forward for up to five financial years, subject to eligibility, and are generally used from the oldest year first.
In the 2025–26 financial year, the concessional contribution cap is $30,000. Karla may be able to contribute up to $47,500 by combining her current year cap with any available carried-forward amounts.
Eligibility to use carried-forward amounts generally requires a total super balance below $500,000 at 30 June of the previous financial year. |
Non-concessional contribution cap
Non concessional super contributions are after‑tax contributions made from money you’ve already paid tax on. These are subject to a separate annual cap.
| Contribution type | Annual cap (2025–26) |
| Non concessional super contributions | $120,000 |
If your total super balance at the end of the previous financial year is $2.0 million or more, your non concessional contribution cap may be reduced to zero.
Bring forward non-concessional contributions
Eligible individuals may use the bring forward rule to contribute up to three years’ worth of non-concessional super contributions in advance.
The bring-forward rule allows you to accelerate your super contributions by using up to three years' worth of non-concessional (after-tax) contributions caps in a single year.
For the 2025/26 financial year, to be eligible for the bring-forward rule, you generally must:
- Be under 75 years old at any time in the financial year you make the contribution;
- Have a total superannuation balance below $2.0 million as of 30 June 2025.
This arrangement allows those under 75 years old to surpass the annual non-concessional cap, subject to eligibility. Visit the ATO website for a comprehensive list of criteria and further information.
| Total superannuation balance on 30 June 2025 | Maximum non-concessional contributions cap for the first year | Bring-forward period |
| Less than $1.76 million | $360,000 | 3 years |
| $1.76m – less than $1.88m | $240,000 | 2 years |
| $1.88m – less than $2.0m | $120,000 | n/a (no bring-forward period, general non-concessional contributions cap applies) |
| $2.0m or more | $0 | Not eligible |
Note: If you trigger the bring-forward rule in a particular year, any change to the non-concessional contributions cap during the following three-year period may not apply to you, so you cannot take advantage of any increase (or decrease) in the contributions cap.
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Case study example - bring forward non-concessional contributions
Brian is 52 and had a super balance of $650,000 at 30 June 2023. In August 2023, he made a $300,000 non-concessional (after-tax) contribution. This triggered the bring-forward rule, giving him a total cap of $330,000 for the 2023/24 to 2025/26 financial years (based on the cap at the time).
He has used $300,000, leaving $30,000 available up to 30 June 2026.
Although contribution caps may change over time, Brian’s bring-forward limit does not change once it has started.
From 2026/27, he may be able to access a new non-concessional cap and potentially use the bring-forward rule again, depending on his super balance and the rules set by the Australian Taxation Office. |
What happens if I exceed the contribution limits?
Exceeding super contribution limits can lead to:
- Additional income tax on excess concessional contributions.
- Excess non‑concessional contributions may need to be withdrawn or, if left in super, may be taxed at the top marginal tax rate plus Medicare levy.
- Interest charges applied by the ATO. Because penalties can be significant, understanding “how much super can I contribute?” under each cap is critical before making voluntary super contributions.
Super contribution considerations by age
The types of super contributions you can make depend on your age. Understanding these rules helps you stay within super contribution limits and decide how much super you can contribute at each stage of life.
This age group offers the widest range of options for voluntary super contributions.
- You can make concessional super contributions, including employer and personal deductible contributions.
- You can make non-concessional super contributions without meeting a work test.
- You may be eligible to use carry forward concessional contributions or the bring forward rule, depending on your total super balance.
Between 67 and 74, some restrictions apply.
- Concessional and non‑concessional super contributions may be allowed, subject to fund acceptance rules and contribution caps.
- A work test is required only if you want to claim a tax deduction for personal concessional contributions. Non-concessional contributions can be made without meeting the work test, subject to caps.
Employer Super Guarantee contributions can continue. These rules are important to consider when planning how much extra you should contribute to super before retirement.
After age 75, your contribution options can become more limited.
- Employer Super Guarantee contributions may still be accepted if you are working.
- Downsizer contributions accessible from age 55 and may be available if eligibility criteria are met.
- Most other voluntary super contributions cannot be made.
Planning ahead becomes critical to avoid missing contribution opportunities.
Strategies to maximise your super contributions
There are several ways to make the most of your super contributions while staying within super contribution limits:
- Salary sacrifice benefits – redirecting part of your pre-tax income into super can be a tax‑effective way to grow concessional super contributions.
- Using unused caps – carry forward concessional contributions may allow you to contribute more in years when your income is higher.
Explore our range of calculators to learn more about how you’re currently tracking.
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Frequently asked questions
You can contribute up to specific super contribution limits each financial year, depending on the type of super contribution. Limits for 2025-26 are:
- Concessional super contributions (before tax): up to $30,000 per year.
- Non-concessional super contributions (after-tax): up to $120,000 per year.
Depending on your situation, you may be able to contribute more by using unused concessional caps or the bring forward rule. These rules affect how much super you can contribute without triggering additional tax.
Your eligibility to make non-concessional contributions and use the bring-forward rule depends on your super balance at 30 June of the previous financial year.
If you exceed a super contribution cap, the excess may be taxed differently depending on the contribution type:
- Excess concessional super contributions are added to your taxable income and taxed at your marginal rate, with a 15% tax offset for tax already paid in super. You may elect to withdraw up to 85% of the excess concessional contributions to help pay the tax.
- Excess non-concessional super contributions may need to be withdrawn or could be taxed at a higher penalty rate if left in super.
- Exceeding super contribution limits can also result in ATO interest charges, so it’s important to track contributions across all your super funds, if you have multiple.
Some super contributions are tax deductible, but not all.
- Salary sacrifice and employer contributions reduce your taxable income because they’re made from your before tax salary.
- Personal concessional contributions may be tax deductible if you submit a valid notice of intent to claim form to your super fund.
- Non-concessional (after-tax) super contributions are not tax deductible.
Whether a contribution is deductible can affect your overall tax position.
Yes, you can continue making super contributions after age 67, subject to super contribution age limits:
- You can make concessional and non-concessional super contributions up to age 74.
- A work test is required only if you want to claim a tax deduction for personal concessional contributions.
- Employer Super Guarantee contributions can be made at any age.
- After age 75, most voluntary super contributions are no longer allowed, except downsizer contributions.
Age based rules are especially important when planning contributions close to retirement.
After-tax super contributions, also known as non-concessional super contributions, are contributions made from income you’ve already paid tax on.
- Do not incur tax on contributions when entering super.
- Are subject to their own annual cap.
- Are commonly used to boost super once concessional caps have been reached.
After-tax contributions are a popular form of voluntary super contributions for people with surplus savings.
How much extra you should contribute to super depends on your income, age, and retirement goals.
A strategy that works for one person may not suit another, so contribution decisions should consider both tax efficiency and long-term retirement needs. Book a meeting for personalised advice.
Yes, all employer super payments, including Super Guarantee contributions, count toward your concessional super contributions cap.
If your employer pays super above the compulsory minimum, those extra amounts are still concessional contributions and may push you over the cap. This is important for higher income earners assessing how much super they can contribute each year.
The work test is a requirement that applies to people aged 67 to 74 and want to claim a tax deduction for personal concessional super contributions.
To meet the work test, you must have:
- Worked at least 40 hours within a consecutive 30‑day period in the financial year; and
- Earned income from employment or self-employment.
Importantly, the work test does not apply to:
- Employer Super Guarantee contributions.
- Salary sacrifice contributions.
- Non-concessional (after-tax) super contributions
This means many people can still make super contributions after 67, but the work test determines whether those contributions are tax deductible, not whether they can be made at all. For more detailed information, please visit the ATO website.
Before accepting any tax-deductible personal contributions, we may need your declaration confirming your employment status. You can provide this by calling us at 1800 060 312, or filling out and returning the employment questionnaire form.