The concessional contributions cap
For 2026–27 the concessional cap is $32,500. This is the limit on contributions taxed at the concessional 15% rate inside your super fund, and it's a shared pool, not separate buckets. It adds together:
- Your employer's compulsory super guarantee contributions
- Anything you salary sacrifice into super
- Personal contributions you claim as a tax deduction
If your employer's compulsory contributions already use up most of the cap, there's less room left for salary sacrifice on top.
The non-concessional cap
Contributions made from money you've already paid tax on, and don't claim a deduction for, fall under the non-concessional cap instead. It's generally set at four times the concessional cap, though it phases down to zero once your total super balance is close to the general transfer balance cap, so it isn't available to everyone regardless of income.
Carrying forward unused cap space
If your total super balance was under $500,000 at the end of the last financial year, you can carry forward unused concessional cap amounts from the previous five years. This lets you make a larger lump-sum contribution in a year you can afford it, useful after a bonus, an inheritance, or selling an asset, without needing to spread contributions evenly every year.
Questions people actually ask
What is the concessional cap for 2026–27?+
$32,500, covering employer contributions, salary sacrifice and deductible personal contributions combined.
What is the non-concessional cap?+
Generally four times the concessional cap, for after-tax contributions, phasing down as your total super balance approaches the transfer balance cap.
Can I carry forward unused cap space?+
Yes, for up to five prior years, if your total super balance was under $500,000 at the end of the previous financial year.
General information only, based on ATO guidance current as of September 2026, not personal financial advice. Caps are indexed and total super balance rules can change; confirm current-year figures at ato.gov.au and speak with a licensed financial adviser before making large contributions.