Contribution caps explained

Putting money into super is a good way to build your retirement savings, but there are limits on how much you can contribute each year. These limits are called contribution caps, and going over them can cost you extra tax. This article explains the caps and how they work. The figures below are for the 2025-26 year, so always check the current year’s figures before acting.

Two types of contribution

There are two main types of contribution, and each has its own cap.

Concessional contributions are contributions made before tax. They include the compulsory super your employer pays, any salary you sacrifice into super, and personal contributions you claim a tax deduction for. These are taxed inside the fund.

Non-concessional contributions are contributions made from money you have already paid tax on, where you do not claim a deduction. These are not taxed again inside the fund.

The caps for 2025-26

For the 2025-26 year, the concessional cap is $30,000. This is the most you can put in before tax in the year, across all your super.

The non-concessional cap is $120,000 for the year.

From 1 July 2026, these caps are set to rise, with the concessional cap going to $32,500 and the non-concessional cap to $130,000. Caps change over time, so check the figure for the year you are contributing in.

The bring-forward rule for non-concessional contributions

If you want to put in a large non-concessional amount, there is a rule that lets you bring forward future years’ caps. It allows you to use up to three years’ worth of the non-concessional cap in one year, which for 2025-26 means up to $360,000, depending on your circumstances and your total super balance. This is useful for things like contributing a windfall or downsizing proceeds, but the rules around eligibility are detailed, so it is worth checking before relying on it.

Your total super balance can limit you

There is an extra layer for non-concessional contributions. If your total super balance is already very high, above a threshold that is currently $2 million, you cannot make further non-concessional contributions at all. The idea is that the caps are there to help people build retirement savings, not to keep adding to very large balances.

Catching up on concessional contributions

If you have not used your full concessional cap in recent years, and your total super balance is below a threshold, you may be able to carry forward the unused amount and contribute more than the annual cap in a later year. This catch-up rule can be handy in a year when you have extra income or capacity to contribute.

What happens if you go over

Going over a cap does not usually mean the contribution is rejected, but it can mean extra tax. Excess contributions are taxed in particular ways, and there are processes to deal with them. The simplest approach is to keep track of what has gone in across all your super during the year, including employer contributions, so you do not exceed a cap by accident.

The bottom line

There are two caps: a before-tax concessional cap of $30,000 and an after-tax non-concessional cap of $120,000 for 2025-26, both rising from 1 July 2026. You may be able to bring forward non-concessional contributions or catch up on unused concessional ones, but very large balances can limit your non-concessional contributions entirely. Keep track of everything going into your super during the year, and check the current figures, because the caps change.

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This article is general information for trustees and members and uses 2025-26 figures. It is not financial, legal or tax advice. Caps change over time, so confirm the current figures and get advice from a licensed professional before acting.