The 2025-26 financial year concessional cap is $30,000 and the non-concessional cap is $120,000. This guide explains exactly what counts toward each cap, the carry-forward rules, and the tax consequences of going over.
The concessional (before-tax) contribution cap applies to all contributions made from pre-tax income that receive concessional tax treatment — meaning they are taxed at 15% inside super rather than at your marginal tax rate. The cap for 2025-26 is $30,000.
What counts toward the concessional cap:
Enter your income and planned contributions to see your tax saving and remaining cap space.
Open Super Contributions Calculator →Non-concessional (after-tax) contributions are personal contributions you make from after-tax income and do not claim as a tax deduction. They receive no immediate tax benefit (the money has already been taxed), but once inside super they benefit from the 15% earnings tax rather than your marginal rate.
The non-concessional cap for 2025-26 is $120,000. From 1 July 2026, the cap increases to $130,000.
Who NCC contributions suit:
If your total super balance was under $500,000 on 30 June of the prior year, you can carry forward any unused concessional cap space from the previous 5 financial years and use it in a single year. Cap space only starts accumulating from 2018-19 (the first year carry-forward was introduced).
| Year | CC Cap | Used | Unused (carries forward) |
|---|---|---|---|
| 2020-21 | $25,000 | $13,500 | $11,500 |
| 2021-22 | $27,500 | $10,000 | $17,500 |
| 2022-23 | $27,500 | $13,200 | $14,300 |
| 2023-24 | $27,500 | $27,500 | $0 |
| 2024-25 | $30,000 | $13,500 | $16,500 |
| 2025-26 available | $30,000 + $59,800 carry forward | $89,800 maximum | |
If your total super balance is under $1.9 million on 30 June of the prior year, you can trigger the bring-forward rule and contribute up to 3 years of NCC caps in a single year. For 2025-26, this is up to $360,000 (3 × $120,000).
Triggering the bring-forward rule counts your contribution against the current year's cap and the next two years' caps simultaneously. You cannot make further NCC in those following two years unless you contributed less than the total bring-forward amount.
| Excess Type | Tax Consequence | Option |
|---|---|---|
| Excess concessional | Added to assessable income at marginal rate (15% offset applies) | Can elect to withdraw excess from super |
| Excess non-concessional | 47% excess contributions tax | Can withdraw excess + associated earnings within ATO timeframe to avoid tax |
What is the concessional contribution cap for 2025-26?
The concessional (before-tax) contribution cap for 2025-26 is $30,000 per financial year. This includes all before-tax contributions: employer Superannuation Guarantee (12% of salary), any salary sacrifice you make, and personal contributions you claim as a tax deduction. Exceeding this cap means the excess is included in your assessable income and taxed at your marginal rate (with a 15% tax offset).
What is the non-concessional contribution cap for 2025-26?
The non-concessional (after-tax) contribution cap for 2025-26 is $120,000. This applies to personal contributions made from your after-tax income that you do not claim as a tax deduction. The bring-forward rule allows you to contribute up to $360,000 in a single year (3 years brought forward) if your total super balance was under $1.9 million on 30 June of the prior year. The NCC cap rises to $130,000 from 1 July 2026.
What happens if I exceed the super contribution caps?
Excess concessional contributions are included in your assessable income and taxed at your marginal rate (but you receive a 15% tax offset for the tax already paid by your fund). You can elect to withdraw the excess from your super. Excess non-concessional contributions face a 47% excess contributions tax unless you withdraw them (plus associated earnings) within the ATO's timeframe.
Can I carry forward unused super cap space?
Yes, if your total super balance was under $500,000 on 30 June of the previous year. Unused concessional cap space accumulates over the prior 5 years and can be used in a single year — allowing contributions of up to $150,000 in one year (5 × $30,000) if no concessional contributions were made in the prior 4 years. This is useful for people returning from career breaks, receiving windfalls, or with variable income.