Super Contribution Caps 2025-26
Key superannuation numbers for the 2025-26 financial year. The concessional cap has increased to $30,000 and the employer SG rate is now 12%.
Key Numbers at a Glance
Concessional Contributions ($30,000)
Concessional (before-tax) contributions are taxed at 15% within your super fund — generally less than your marginal tax rate. They include:
- Employer SG contributions — 12% of your ordinary time earnings
- Salary sacrifice — additional before-tax amounts redirected to super
- Personal deductible contributions — contributions you claim as a tax deduction
The combined total of all concessional contributions must not exceed $30,000 per financial year (unless using carry-forward — see below).
Carry-Forward Unused Cap
If your total super balance was below $500,000 at 30 June of the previous year, you can use any unused concessional cap amounts from the past 5 financial years.
For example, if you only contributed $20,000 in concessional contributions last year, you have $10,000 in unused cap space that can be carried forward.
| Scenario | Available Cap |
|---|---|
| Standard cap (no carry-forward) | $30,000 |
| With 1 year unused ($10k unused) | $40,000 |
| With 3 years unused ($10k each) | $60,000 |
| Maximum (5 years fully unused)* | $180,000 |
*Actual carry-forward amounts depend on the cap applicable in each prior year (e.g. $27,500 in 2024-25, $25,000 prior to 2021-22). The maximum shown assumes $30,000 for all years as a simplified illustration.
Non-Concessional Contributions ($120,000)
Non-concessional (after-tax) contributions are not taxed going into super because you've already paid income tax on them. The annual cap is $120,000.
Bring-forward rule: If you're under 75 and your total super balance is below $1,900,000, you can bring forward up to 3 years of non-concessional contributions, allowing up to $360,000 in a single year.
Division 293 Tax
Division 293 imposes an additional 15% tax on concessional super contributions for high-income earners, bringing the total super tax to 30%.
It applies when your income plus concessional contributions exceed $250,000. The additional tax is on the lesser of:
- Your concessional contributions, or
- The amount by which your Division 293 income exceeds $250,000
| Income | SG (12%) | Div 293 Income | Div 293 Tax |
|---|---|---|---|
| $200,000 | $24,000 | $224,000 | Nil |
| $230,000 | $27,600 | $257,600 | $1,140 |
| $250,000 | $30,000 | $280,000 | $4,500 |
| $280,000 | $33,600 | $313,600 | $5,040 |
| $300,000 | $36,000 | $336,000 | $5,400 |
Employer SG Rate History
| Financial Year | SG Rate |
|---|---|
| 2025-26 | 12.0% |
| 2024-25 | 11.5% |
| 2023-24 | 11.0% |
| 2022-23 | 10.5% |
| 2021-22 | 10.0% |
Frequently Asked Questions
What is the concessional contribution cap for 2025-26?
The concessional (before-tax) contribution cap is $30,000 for the 2025-26 financial year, increased from $27,500 in 2024-25. This includes employer SG contributions, salary sacrifice, and personal deductible contributions.
What is the non-concessional contribution cap?
The non-concessional (after-tax) cap is $120,000 per year. If you're under 75 and your total super balance is below $1,900,000, you may be able to bring forward up to 3 years of contributions ($360,000).
What are carry-forward contributions?
If your total super balance is below $500,000 at 30 June of the previous year, you can use unused concessional cap amounts from the past 5 financial years. This lets you contribute more than $30,000 in a single year without excess contributions tax.
What is Division 293 tax?
Division 293 is an additional 15% tax on concessional super contributions for high-income earners. It applies when your income plus concessional contributions exceed $250,000. The extra tax is on the lesser of your concessional contributions or the amount over the threshold.
What is the employer SG rate for 2025-26?
The Superannuation Guarantee (SG) rate is 12% for 2025-26, increased from 11.5% in 2024-25. Employers must pay at least this percentage of your ordinary time earnings into your super fund.
What happens if I exceed the concessional cap?
Excess concessional contributions are included in your assessable income and taxed at your marginal tax rate (with a 15% tax offset for the contributions tax already paid). You can choose to release up to 85% of the excess from your super fund. The ATO will issue an excess concessional contributions determination.
Plan your super strategy
Use our Superannuation Calculator to project your retirement balance, or the Salary Sacrifice Calculator to see how additional contributions affect your take-home pay.