How much can you contribute to super in 2026–27?

For the 2026–27 financial year you can generally contribute up to $32,500 in before-tax (concessional) contributions and up to $130,000 in after-tax (non-concessional) contributions to your super. Both limits rose on 1 July 2026, and depending on your age and balance, you may be able to contribute considerably more using the carry-forward and bring-forward rules.

If you’re in your 50s or 60s, the start of a new financial year can bring a quiet worry: have I done enough with my super, and is there still time to catch up? The good news is the rules are more generous this year than last, and there’s usually more room to move than people expect. (If you’re still working out your target, it’s worth reading how much super you’re likely to need to retire comfortably alongside this.) Let’s walk through it calmly.

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How much can I contribute to super in 2026–27?

In the 2026–27 financial year you can generally contribute up to $32,500 in concessional (before-tax) contributions and up to $130,000 in non-concessional (after-tax) contributions. These are the annual super contribution caps — the limits on how much you can add each year before extra tax applies.

Both caps increased from 1 July 2026 — up from $30,000 and $120,000 — because they’re indexed to wages growth. If you have more than one super fund, contributions to all of them are added together and counted towards the same caps — one of several reasons it can be worth bringing your super into a single account.

Official source: ATO — Contributions caps (key super rates and thresholds), as at July 2026

Concessional vs non-concessional: what’s the difference?

The simplest way to think about it: concessional contributions go in before tax, and non-concessional contributions go in after tax. That single distinction drives how each is taxed and how much you can contribute.

Concessional contributions are taxed at 15% inside super — usually well below most people’s marginal income tax rate — which is what makes them tax-effective. Non-concessional contributions have already been taxed as your income, so they aren’t taxed again on the way in, which is why the cap on them is much higher.

Official source: Moneysmart (ASIC) — Super contributions

Before-tax (concessional) contributions

Concessional contributions are the before-tax money going into your super. For 2026–27 the cap is $32,500 — and importantly, this includes the Super Guarantee your employer pays, not just the extra you add yourself. That’s a common trip-up: your salary-sacrifice room is $32,500 minus whatever your employer is already contributing.

Because these contributions are taxed at 15% inside super rather than at your marginal rate, salary sacrificing can reduce the tax you pay while growing your balance. For someone in their late 50s or early 60s still working, this is often the most powerful lever available.

Official source: ATO — Concessional contributions cap

Using unused cap: carry-forward catch-up contributions

If you haven’t used your full concessional cap in recent years, you may not have lost that room. The carry-forward rule (also called catch-up concessional contributions) lets you use unused concessional cap from up to 5 previous financial years, provided your total super balance was under $500,000 at 30 June of the prior year.

This is especially useful if you’ve had years of lower contributions — perhaps you were self-employed, took time out of the workforce, or simply didn’t maximise super — and now have a higher-income year where a larger deduction would help.

Timing note: unused cap only carries forward for 5 years before it expires permanently. Older unused amounts drop off each 1 July — so if you’ve been meaning to use them, the window genuinely closes.

Official source: ATO — Concessional contributions cap (carry-forward / unused cap). Check your own balance via myGov.

After-tax (non-concessional) contributions

Non-concessional contributions are made from money you’ve already paid tax on — your take-home pay, savings, an inheritance, or the proceeds of selling an asset. For 2026–27 the annual cap is $130,000.

There’s an important eligibility limit: if your total super balance was $2.1 million or more at 30 June 2026, your non-concessional cap for 2026–27 is nil. This threshold is tied to the general transfer balance cap, which rose to $2.1 million on 1 July 2026.

What is the benefit of non-concessional contributions?

The main benefit is moving money into the concessionally taxed super environment, where investment earnings are taxed at up to 15% rather than at your marginal rate — and eventually become tax-free in the retirement pension phase. For pre-retirees with money outside super (say, from downsizing, an inheritance, or maturing investments), non-concessional contributions are often the way to get it working inside super before retirement. Fitting them into a broader plan is where tailored superannuation and retirement planning advice earns its keep.

Official source: ATO — Non-concessional contributions cap

Contributing more at once: the bring-forward rule

If you want to contribute a large lump sum, the bring-forward rule lets eligible people under 75 bring forward up to three years’ worth of non-concessional contributions into a single year — up to $390,000 for 2026–27 — instead of being held to the $130,000 annual cap. How much you can bring forward depends on your total super balance at the prior 30 June.

One catch worth knowing: if you triggered a bring-forward in an earlier year, you’re locked into the cap that applied when you triggered it — the 2026–27 increase doesn’t lift a bring-forward already underway.

Official source: ATO — Non-concessional contributions cap (bring-forward arrangement)

The Super Guarantee rate and payday super

The Super Guarantee (SG) rate — the percentage of your ordinary earnings your employer must pay into super — is 12% for 2026–27. That’s separate from the contribution caps, though SG counts towards your concessional cap.

A significant change arrived on 1 July 2026: payday super. Employers must now pay your super at the same time as your wages, generally within seven business days of payday, rather than quarterly. In practice this means your super starts compounding sooner, and unpaid or late super is far more visible. It’s worth a quick check of your payslips over the year to confirm your contributions are landing as they should.

Official source: Moneysmart (ASIC) — Super contributions (Super Guarantee and payday super)

Other ways to add to super

Beyond the two main caps, there are several other routes worth knowing — some particularly relevant near retirement:

• Downsizer contributions: if you’re 55 or older and sell a home you’ve owned for at least 10 years, you can contribute up to $300,000 per person ($600,000 per couple) from the proceeds — and it doesn’t count towards the non-concessional cap.
• Spouse contributions: contributing to a lower-income spouse’s super may earn you a tax offset, and you can split some concessional contributions across to a spouse.
• Government co-contribution: lower-income earners who make after-tax contributions may receive a government top-up.

Official source: Moneysmart (ASIC) — Super contributions and Downsizer super contributions

What happens if you go over the cap?

Exceeding a cap doesn’t usually mean a penalty out of nowhere, but it does have tax consequences. Excess concessional contributions are added to your assessable income and taxed at your marginal rate (with a 15% offset for the tax already paid in the fund), and you can choose to withdraw up to 85% of the excess. Excess non-concessional contributions can be withdrawn (along with associated earnings) or, if left in, taxed heavily. The practical message: know your caps before you contribute, especially late in the financial year.

Official source: ATO — Concessional and non-concessional contributions caps (excess contributions)

Common mistakes to avoid

• Forgetting SG counts towards the concessional cap. Your salary-sacrifice headroom is the cap minus employer contributions — not the full $32,500 on top.
• Letting carry-forward cap expire. Unused amounts drop off after 5 years; people often discover this the year after it’s gone.
• Accidentally triggering the bring-forward rule. A single non-concessional contribution over $130,000 can lock you into a three-year arrangement you didn’t intend.
• Cutting it too fine at 30 June. A contribution counts in the year your fund receives it, not when you send it — transfers near year-end can slip into the wrong year.
• Assuming old figures still apply. The concessional cap has stepped up over the years ($25,000 → $27,500 → $30,000 → $32,500); planning off a stale number is a frequent error.

Your next step

The caps tell you the ceiling; a plan tells you what’s actually worth doing. The most valuable move is usually to map your available concessional room, any carry-forward you’ve built up, and your bring-forward position against your balance and goals — then decide, calmly, what to use and when.

Frequently asked questions