Compare your super contributions with the applicable concessional and non-concessional caps and see how much cap space may remain for the income year.
Super contributions are subject to annual caps, and exceeding a cap can create additional tax and reporting consequences. For 2026–27, the general concessional contributions cap is $32,500 and the general non-concessional contributions cap is $130,000.
Your personal available cap can differ from the general amount. Eligible individuals may be able to use unused concessional cap amounts carried forward from earlier years, while the non-concessional bring-forward rules can allow more than one year’s cap to be contributed at once. Total super balance, age, prior contributions and timing all matter. Use this calculator to check your position before making an additional contribution.
Understand what counts towards each cap and why your personal limit can differ from the headline figure.
The general concessional contributions cap is $32,500 for 2026–27. Concessional contributions can include employer super contributions, salary sacrifice contributions and personal contributions for which a tax deduction is claimed.
The general non-concessional contributions cap is $130,000 for 2026–27. Eligibility to make non-concessional contributions can be affected by your total super balance and the bring-forward rules.
If you meet the eligibility conditions, unused concessional cap amounts from up to the previous five years can be available to increase your concessional cap for the current year. A key eligibility test relates to your total super balance at the prior 30 June.
The bring-forward rules can allow an eligible person to use up to multiple years of non-concessional cap in a shorter period. The amount available depends on age, total super balance and whether a bring-forward period has already been triggered.
A contribution generally counts in the income year in which the super fund receives it, not necessarily when you initiate the bank transfer. Allow processing time if you are contributing close to 30 June.
SMH Accountants & Advisors can help check your cap history, total super balance and tax position before you contribute.
