Quick reference: key caps for 2026-27

Concessional contribution (CC) cap

The concessional cap limits before‑tax contributions, including:

• Employer Super Guarantee (SG) contributions — currently 12% of ordinary time earnings
• Salary sacrifice contributions
• Personal contributions where you claim a tax deduction
• Employer voluntary contributions (above SG)

If you exceed the CC cap

• The ATO generally adds the excess to your assessable income and taxes it at your marginal rate (with a 15% tax offset recognising tax paid by the fund).
• You can generally elect to release up to of the excess from super to help pay the additional tax.
• If you do not release the excess, it may also count towards your NCC cap (subject to the excess contributions rules).

Practical tip: Check year‑to‑date employer contributions via your super fund or myGov before making additional end‑of‑year contributions.

Non‑concessional contribution (NCC) cap

Non‑concessional contributions are after‑tax amounts you contribute without claiming a deduction. Your NCC eligibility and maximum contribution are governed by your Total Super Balance (TSB) at 30 June of the prior financial year.

TSB thresholds for NCC

The bring‑forward rule (how it triggers)

The bring‑forward rule allows you to contribute multiple years’ worth of NCC caps in a single year. It is generally triggered when your NCCs in a financial year exceed the standard annual NCC cap (provided your TSB permits bring‑forward).

If you exceed the NCC cap

• The ATO may issue an excess NCC determination.
• In many cases you can elect to release the excess plus an ATO‑calculated earnings amount; the earnings amount is included in assessable income (with a tax offset).
• If excess amounts remain in super, additional tax/charges can apply (often at the top marginal rate plus Medicare levy, subject to legislation).

Total Super Balance (TSB) — the gatekeeper

Your Total Super Balance is measured at 30 June of the previous financial year and controls eligibility for several strategies, including:

• Carry‑forward concessional contributions
• NCC bring‑forward access and NCC eligibility
• Government co‑contribution and spouse offset eligibility (when you are at/above the NCC nil threshold)

Key TSB thresholds

Transfer Balance Cap (TBC)

The Transfer Balance Cap limits how much super you can transfer into the tax‑free retirement (pension) phase. It is separate from contribution caps, but it matters for long‑term planning.

• It generally applies when you start an account‑based pension or other retirement phase income stream.
• Your personal TBC may be lower than the general cap if you first started retirement phase pensions before indexation events.
• Earnings on amounts already in retirement phase do not count toward the cap; it is the transfer amount that creates a cap “credit”.
• If you exceed your cap, you generally must commute the excess and may face excess transfer balance tax.

Division 293 tax threshold

If your Division 293 income plus concessional contributions exceeds the threshold above, an additional 15% tax can apply to some or all of your concessional contributions, increasing the effective contributions tax rate.

Division 293 income includes taxable income plus certain add‑backs (including reportable fringe benefits and reportable employer super contributions), subject to the ATO rules.

Learn more about Division 293 →

Other contribution limits (cap‑exempt categories)

Key deadlines

Timing tip: Contributions generally count in the year they are received by the fund (not the date you initiate payment). If contributing close to 30 June, confirm processing cut‑offs with your super fund.

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