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If you’re planning to boost your superannuation this financial year or next, there’s a straightforward update worth knowing about: both concessional and non-concessional contribution caps are increasing from 1 July 2026.
This creates real opportunities - both before 30 June 2026 using the current caps, and from 1 July 2026 under the new ones. Here’s what’s changing and what it might mean for your situation.
What’s changing from 1 July 2026
|
Contribution type |
2025–26 cap |
2026–27 cap (new) |
|
Concessional (pre-tax) |
$30,000 |
$32,500 |
|
Non-concessional (post-tax) |
$110,000 |
$130,000 |
|
NCC bring-forward (3 years) |
$330,000 |
$390,000 |
|
Pension transfer balance cap |
$2,000,000 |
$2,100,000 |
The increase is driven by movements in average weekly ordinary time earnings (AWOTE) data - the standard index the government uses to adjust these thresholds over time. It’s not dramatic, but across multiple years of contributions, the compounding effect is meaningful.
Concessional contributions: reducing your tax bill now
Concessional contributions are pre-tax. They include your employer’s compulsory super guarantee (SG) payments, salary sacrifice contributions you arrange through work, and personal contributions you claim as a tax deduction.
The key point: whatever goes in as a concessional contribution is taxed at 15% inside the fund, rather than at your marginal income tax rate. For most people, that’s a meaningful saving.
If your employer’s SG contributions aren’t using up your full cap, you may be able to top up via salary sacrifice or a personal deductible contribution - and reduce your taxable income in the process.
There’s also a carry-forward rule worth knowing. If your total super balance (TSB) was below $500,000 on 30 June 2025, you can access any unused concessional cap amounts from the previous five financial years. That’s potentially a significant lump sum contribution that’s still within the rules.
From 1 July 2026, the annual cap rises to $32,500 - so there’s slightly more headroom to work with from the new financial year.
Non-concessional contributions: building wealth inside super
Non-concessional contributions (NCCs) are made from after-tax money - so there’s no immediate tax deduction. But that doesn’t mean they’re not worth making.
Super earnings are taxed at a maximum of 15% in the accumulation phase - and for most people, that’s lower than the tax rate applying to the same returns earned outside super. In retirement, those earnings and drawdowns can be entirely tax-free (up to the pension transfer balance cap of $2.1 million from 1 July 2026).
From 1 July 2026, the annual NCC cap increases from $110,000 to $130,000. That’s a $20,000 lift.
There may also be an opportunity before 30 June 2026. If your TSB was below $2,000,000 on 30 June 2025, you could still be eligible to make NCC contributions this financial year under the current cap.
The bring-forward rule: contributing three years at once
If you’re eligible, the bring-forward rule lets you contribute up to three years’ worth of NCC cap in a single year. From 1 July 2026 that’s $390,000 in one hit.
But the eligibility rules are more complex than they first appear. Your TSB at the prior 30 June, any NCC contributions you’ve already made in the current or prior two financial years, and your age all factor in. Get this wrong and you can end up with excess contributions and a tax bill you didn’t expect.
If you’re thinking about using the bring-forward rule, get proper advice before you transfer anything.
What to think about before 30 June 2026
- Check whether your employer SG contributions are leaving room in your concessional cap - and whether topping up makes sense for your tax position this year
- If your TSB was below $500,000 on 30 June 2025, check whether you have unused carry-forward cap space from prior years
- If your TSB was below $2,000,000 on 30 June 2025, consider whether an NCC makes sense before the current caps roll over
- If you’re thinking about the bring-forward rule, get clear on your eligibility before you act
Super strategy isn’t one-size-fits-all. The right move depends on your income, your balance, your age, and what else is happening in your financial life. But the cap increases from 1 July 2026 are a prompt to review where you stand.
Talk to the Trekk Advisory team about how the new caps could work for your situation - before and after 1 July 2026.
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