Non-Concessional Contributions
After-tax super contributions that are not taxed inside the fund, with an annual cap of $130,000 (2026–27).
Non-concessional contributions (NCCs) are super contributions made from after-tax income. Since the money has already been taxed, NCCs are not taxed again inside the super fund. They form part of the "tax-free component" of your super balance, meaning they are tax-free when withdrawn in retirement (after age 60). NCCs are an effective way to boost your super balance beyond the concessional cap.
For 2026–27, the annual NCC cap is $130,000. If you are under 75, you can use the "bring-forward" rule to contribute up to $390,000 in a single year (3 years' worth of caps), after which you cannot make further NCCs for the next 2 years. However, you cannot make NCCs at all if your total super balance is $2.1 million or more at the end of the previous 30 June. The bring-forward cap is also reduced if your balance is between $1.84 million and $2.1 million.
Contributing excess NCCs can result in harsh tax consequences — the excess amount is taxed at 47% (the top marginal rate plus Medicare levy). You can elect to release excess NCCs from your fund to avoid this penalty, though you'll still pay tax on the associated earnings at your marginal rate. Always check your contribution levels and super balance before making large NCCs.
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Concessional Contributions
Before-tax super contributions taxed at 15% inside the fund, including employer SG, salary sacrifice, and personal deductible contributions.
Total Superannuation Balance
The total value of all your super interests across all funds, used to determine eligibility for various super concessions.
Transfer Balance Cap
The maximum amount of super you can transfer into a tax-free retirement phase income stream — $2.1 million for 2026–27.
Salary Sacrifice
An arrangement where you direct part of your pre-tax salary into super (or other benefits), reducing your taxable income.