Australia Super Contribution Caps & Carry-Forward, 2026/27

Add up every fund's gross contributions before estimating room for more. Employer payments, salary sacrifice and deductible personal contributions share one concessional cap. Ordinary after-tax payments without a deduction use a separate cap. An annual cap is not a recommended saving amount or proof that a fund can accept a payment. ASIC Moneysmart · Super contributions.

Super contribution caps for 2026/27

For 1 July 2026–30 June 2027, the standard concessional cap is A$32,500 and the ordinary annual non-concessional cap is A$130,000. The latter depends on your prior 30 June total super balance and any bring-forward arrangement. Use gross contributions before contributions tax. The ATO rates table and ASIC's current assumptions give these figures. ATO · Key superannuation rates and thresholds (official PDF); ASIC Moneysmart · Super contributions optimiser.

Use fund receipts, not just salary × 12%

The Super Guarantee rate is 12%, but from July 2026 the qualifying-earnings and payday rules matter. Ask payroll/funds for expected contributions from all employers across the year, including pending receipts. Separate salary sacrifice to avoid counting it twice. A payment initiated near June year-end may reach the fund in a different year. ATO · Payday Super.

When carry-forward can increase the before-tax cap

Your total super balance must be below A$500,000 at 30 June 2026 to use carry-forward in 2026/27. Unused eligible amounts from the five preceding years can be available. Use the remaining amount shown in your ATO record; do not add up five theoretical maximum caps. Unused amounts expire, and older amounts are used first. ATO · Contribution caps and total super balance; ATO · Concessional contributions cap.

Example: employer A$12,000 + salary sacrifice A$6,000 + deductible personal A$4,000 = A$22,000. That leaves A$10,500 against the standard cap. With A$8,000 of confirmed available carry-forward and a qualifying prior-year balance, the comparison cap becomes A$40,500 and room before another payment becomes A$18,500.

Keep after-tax payments in a separate comparison

With no active bring-forward arrangement, the standard annual non-concessional cap comparison is A$130,000 when prior 30 June total super balance is below A$2.1 million. At or above that balance, this standard allowance is zero. Active arrangements, a new multi-year bring-forward and special contributions require a separate ATO/fund check. Exceeding the ordinary annual figure does not by itself determine your final excess tax. ATO · Non-concessional contributions cap; ATO · Key superannuation rates and thresholds (official PDF).

Check 2026/27 contribution headroom →

A personal contribution is not automatically deductible

Check your eligibility, submit a valid notice of intent and obtain the fund's acknowledgment. The notice deadline is generally the earlier of lodging the relevant tax return or the end of the following income year; fund changes can impose earlier practical constraints. Ages 67–74 generally need the work test or an exemption for a personal deduction. Salary sacrifice and ordinary after-tax acceptance have different rules. Near age 75, obtain an individual fund check. ATO · Personal super contributions and deductions.

Deciding how much to contribute

First reserve cash for current needs, then check when you can access super, fund acceptance, the correct tax year and any deduction conditions. Compare a proposed amount with the cap only after those checks. This tool does not estimate income-tax savings, excess-contribution tax, Division 293/296 taxes, government co-contributions, LISTO or a suitable personal savings target. It excludes defined benefit and untaxed funds, downsizer, spouse, CGT and other special contributions.

Questions before you pay

What if my balance was exactly A$500,000?

The carry-forward test is below A$500,000, not at or below it. This tool will not add entered carry-forward at that boundary. You can compare the standard cap by entering zero carry-forward.

Does a A$130,000 result mean I can always contribute that amount?

No. Age, fund acceptance, prior-year total balance and existing arrangements can change what is available. The result is only the ordinary annual-cap comparison under the confirmed inputs.

Can I use the retirement savings projection to check my legal cap?

Use this separate current-year tool. The long-term savings projection uses simplified annual assumptions and a projected balance; those are not your actual prior 30 June total super balance.