Concessional contributions cap 2026-27

The concessional (before-tax) contributions cap is $32,500 for 2026-27, up from $30,000. With a total super balance under $500,000, you can also use unused cap from the last 5 years. Enter your contributions to see how much room you have and the tax you save.

Your 2026-27 contributions

Salary (before tax)

Salary sacrifice for the year

Personal contributions you will claim

My total super balance was under $500,000 on 30 June 2026

Concessional contributions in earlier years

Filled in with the employer super your current salary would have attracted each year. Replace them with your real figures from ATO online services through myGov, under Super, then Information.

2021-22 (cap $27,500)

2022-23 (cap $27,500)

2023-24 (cap $27,500)

2024-25 (cap $30,000)

2025-26 (cap $30,000)

Room left this year

$84,600

Your cap

$109,000

$32,500 + $76,500 carried forward

Tax saved

$1,700

after 15% contributions tax

Concessional contributions this year: $24,400, made up of $14,400 employer super and $10,000 of your own.

Concessional cap by year

Financial year	Concessional cap
2026-27	$32,500
2025-26	$30,000
2024-25	$30,000
2023-24	$27,500
2022-23	$27,500
2021-22	$27,500

How the tax saving works

Concessional contributions are taxed at 15% in your fund instead of at your marginal rate plus the Medicare levy. On a salary in the 30% bracket, each $1,000 contributed saves about $170. Above $250,000, Division 293 tax adds another 15%: see the Division 293 calculator. To compare take-home pay with and without salary sacrifice, use the salary sacrifice calculator.

Sources: ATO: concessional contributions cap and ATO: contributions caps. Maintained by James Crawford; last updated 21 October 2026. How our calculators work.

Frequently Asked Questions

What is the concessional contributions cap for 2026-27?

$32,500. It covers employer super, salary sacrifice and personal contributions you claim as a tax deduction, across all your super funds.

How does the carry-forward rule work?

If your total super balance was under $500,000 on 30 June of the previous year, you can add unused concessional cap from up to 5 earlier years, oldest first. Unused amounts expire after 5 years.

What happens if I go over the cap?

The excess is added to your taxable income and taxed at your marginal rate, with a 15% tax offset for the contributions tax your fund already paid. You can choose to release some of the excess from your fund.

What is the non-concessional cap?

$130,000 for 2026-27, four times the concessional cap. It applies to after-tax contributions you do not claim a deduction for, and depends on your total super balance.