Australia’s 2026 to 2027 super contribution caps and balance bands

Contributions fall into two broad groups

Employer contributions, salary sacrifice and personal amounts claimed as deductions generally count towards the concessional cap. Non-concessional contributions generally include personal amounts from after-tax income for which the person claims no deduction. The legislation sets the general non-concessional cap at four times the general concessional cap. Source 1 Source 2 Source 4 Source 3

The June balance changes the after-tax amount

A total super balance below A$1.84 million at 30 June 2026 falls in the band for up to A$390,000 over three years. From A$1.84 million to below A$1.97 million, the corresponding band is A$260,000 over two years. The two upper bands provide the ordinary annual amount or a zero cap, as shown in the table. Source 4 Source 3

A multi-year cap has eligibility conditions

The new bring-forward period applies only in the circumstances set out in section 292-85. These include being under 75 at some point in the first year and meeting the balance conditions. Someone already in a bring-forward period can have a remaining amount based on the year it began. Source 3 Source 4

Carry-forward applies to concessional amounts

The concessional rules can let an eligible person use unused cap amounts from up to five earlier financial years, subject to the prior-year total super balance test. Bring-forward applies to the separate non-concessional cap. Check the ATO contribution record and the fund’s acceptance rules when using either arrangement. Source 1 Source 3 Source 4

Sources

• Australian Taxation Office, historical concessional contribution caps
• ATO learning module, 2026 to 2027 contribution cap and super guarantee base
• Federal Register of Legislation, Income Tax Assessment Act 1997, sections 291-20 and 292-85
• QSuper, 2026 to 2027 contribution and bring-forward limits