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Every year, the amount you're allowed to put into super is reviewed against wage and price growth. From 1 July 2026, most of the key contribution caps are going up. This guide is your single reference point for the new numbers, what they mean for your contribution planning, and the traps to watch; particularly if you've already started a bring-forward arrangement.
Concessional (before-tax) cap: $30,000 → $32,500
Non-concessional (after-tax) cap: $120,000 → $130,000
Maximum 3-year bring-forward: $360,000 → $390,000
General transfer balance cap: $2.0 million → $2.1 million
Super contribution caps aren't fixed; they're indexed each year to keep pace with the economy. The concessional cap moves in line with Average Weekly Ordinary Time Earnings (AWOTE), rounded down to the nearest $2,500. Because the non-concessional cap is always set at four times the concessional cap, it rises automatically whenever the concessional cap does.
The transfer balance cap (TBC) moves differently; it's indexed to the Consumer Price Index (CPI), in $100,000 increments, and is reviewed independently. For 2026-27, CPI growth has been enough to trigger an increase, so the TBC is also going up, from $2.0 million to $2.1 million. This is a genuine change, not a static figure, and it flows through to the total super balance test that determines non-concessional contribution eligibility.
Cap |
2025-26 |
2026-27 (from 1 July) |
Change |
Concessional contributions cap |
$30,000 |
$32,500 |
+$2,500 |
Non-concessional contributions cap |
$120,000 |
$130,000 |
+$10,000 |
Non-concessional bring-forward (3 years) |
$360,000 |
$390,000 |
+$30,000 |
General transfer balance cap (TBC) |
$2,000,000 |
$2,100,000 |
+$100,000 |
Division 293 threshold |
$250,000 |
$250,000 |
No change |
Downsizer contribution cap |
$300,000 |
$300,000 |
No change |
CGT retirement exemption cap (lifetime) |
$1,865,000 |
$1,935,000 |
+$70,000 |
CGT Retirement Exemption applies to those selling their business, read the rules here.
This is the cap on before-tax contributions, employer Superannuation Guarantee (SG), salary sacrifice, and personal contributions you claim a tax deduction for. All three count toward the same $32,500 limit.
- Applies to everyone, regardless of age.This is the cap on after-tax contributions; money you don't claim a tax deduction for. It's always set at four times the concessional cap, so it rises automatically alongside it.
- Eligibility depends on your total super balance (TSB) at 30 June of the previous financial year, so your TSB at 30 June 2026 determines what you can contribute in 2026-27.Individuals under 75 with a sufficiently low total super balance can bring forward up to three years of non-concessional caps into a single year. With the cap rising to $130,000, the maximum three-year bring-forward increases to $390,000. The bring-forward thresholds themselves are tied to the TBC, so they've also moved with the increase to $2.1 million.
Total super balance at 30 June 2026 |
Bring-forward period |
Maximum NCC |
|
Below $1.84 million |
3 years |
$390,000 |
|
$1.84 million to under $1.97 million |
2 years |
$260,000 |
|
$1.97 million to under $2.1 million |
No bring-forward |
$130,000 (standard cap only) |
|
$2.1 million or more |
Not eligible |
$0 |
If you triggered the bring-forward rule in 2024-25 or 2025-26, you do not get the benefit of this indexation increase. Your maximum remains locked at whatever applied in the year you triggered it (for example, $360,000 if triggered in 2025-26), for the remainder of your existing bring-forward period.
Indexation only changes your available cap mid-period if there's genuinely unused room left; and even then, only the unused portion is adjusted, not the full three-year figure. The new $390,000 ceiling is only available to clients who have not yet triggered a bring-forward arrangement.
The general transfer balance cap; the most you can move into the tax-free retirement phase, increases from $2.0 million to $2.1 million from 1 July 2026. This is CPI-driven indexation, and CPI growth over the relevant period was enough to clear the threshold for a $100,000 step up.
- If you've already started a retirement phase income stream, your personal TBC is proportionally indexed based on how much of your previous cap you'd used, it won't simply jump to $2.1 million.
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