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 They form part of the "tax-free component" of your super balance, meaning they are tax-free when withdrawn in retirement (after age 60).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.
How it works
Non-concessional contributions are made from money you've already paid income tax on, so the fund doesn't tax them again — they become part of the tax-free component of your super, meaning they come out tax-free in retirement. The standard annual cap for 2026-27 is $130,000, but if you're under 75 the bring-forward rule lets you pull three years of cap into a single year, up to $390,000, in one go.
You make an NCC as a personal contribution and specifically don't claim a tax deduction for it, which is what keeps it out of the concessional bucket. Before making a large one, it's worth checking your total super balance as at the previous 30 June: at $2.1 million or above you can't make any NCCs at all, and between $1.84 million and $2.1 million your available bring-forward amount is reduced rather than the full three years.
Contribute more than your available cap and the excess is taxed at 47% unless you elect to have the fund release it, in which case you instead pay tax on the associated earnings at your marginal rate. Triggering the bring-forward rule also locks you out of making further NCCs for the following two years, which catches people who make one large contribution without realising it uses up their next two years' worth of room as well.
Example: using the bring-forward rule
Someone under 75 with a total super balance well under $1.84 million inherits $250,000 and wants to get as much of it into super as possible in one year. The standard annual NCC cap is $130,000, but the bring-forward rule lets them access three years of cap at once, up to $390,000 — so the full $250,000 fits comfortably within a single financial year.
Because triggering the bring-forward uses up cap space from the following two years as well, they won't be able to make any further non-concessional contributions for two years after this one, even though they've only used part of the $390,000 bring-forward amount.
Calculate it yourself
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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.