How much you can add to super each year, the different ways to contribute, and what the government co-contribution offers.
Updated for the 2026-27 financial yearSuper contributions fall into two categories, and the distinction matters because each has its own annual cap and tax treatment.
These are taxed at 15% inside your super fund, generally lower than most people's marginal tax rate. They include:
The concessional contributions cap for 2026-27 is $32,500 (up from $30,000 in 2024-25 and 2025-26). This includes all three types above combined — not $32,500 for each separately.
These are made from money you've already paid tax on, so they aren't taxed again going into super. The non-concessional cap for 2026-27 is $130,000 (up from $120,000).
If you're under 75 and have a total super balance below the relevant threshold, you may be able to bring forward up to 3 years of non-concessional caps into a single year:
| Total super balance (30 June prior year) | Bring-forward available |
|---|---|
| Below $1.84 million | 3 years — up to $390,000 |
| $1.84 million to $1.97 million | 2 years — up to $260,000 |
| $1.97 million or above | No bring-forward — current year cap only ($130,000) |
| $2.1 million or above (the general transfer balance cap) | Nil — no non-concessional contributions allowed |
If you make personal (non-concessional) contributions and your income is below a certain level, the government will match part of your contribution:
You don't need to apply — the ATO calculates and pays it automatically based on your tax return and super fund reporting, as long as your fund has your tax file number.
Separate from the co-contribution, if you earn up to $37,000, the government effectively refunds the tax paid on your concessional contributions, up to $500 — this offsets the 15% contributions tax for lower-income earners.
Exceeding the concessional or non-concessional cap generally triggers additional tax, and excess non-concessional contributions may need to be withdrawn. This is genuinely worth avoiding — getting professional advice before making a large contribution near your cap is far cheaper than the tax consequences of overshooting it.
Want to plan your contributions properly?
Find a Registered Tax Professional →General information only. Consult a tax professional for your specific situation.
