Super contribution caps

Types of contributions

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Concessional contributions cap amounts 2025/2026

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Carry forward contributions

From 1 July 2018, if your superannuation balance is less than $500,000, on 30 June of the previous financial year, you will be able to make 'carry-forward' concessional super contributions. This means that you will be able to access your unused concessional contributions cap in future years.

You can make use of unused concessional contribution cap amounts from as far back as the 2018/19 financial year. Amounts carried forward that have not been used after five years will expire.

Downsizer contribution changes

Downsizer contributions allow eligible individuals to contribute some or all of the proceeds of the sale of their home, without impacting other contribution caps. Unlike Non Concessional Contributions, downsizer contributions do not have a total super balance limit, or an upper age limit. This means it could be a great, final way to boost super for those who don’t meet other eligibility rules to contribute, or where the NCC cap has been earmarked for other purposes.

What's changing?

From 1  January 2023, the eligibility age is reducing from 60 to 55. The age reduction increases the number of individuals who may be eligible to make a downsizer contribution and boost their retirement savings.

What’s the limit?

Provided certain other conditions are met, it may be possible to contribute up to $300,000 per person (or $600,000 per couple) from the proceeds of selling your home.

Downsizer contributions won’t count towards your concessional or non-concessional contribution caps.

You’ll need to make the contribution within 90 days of settlement of your sale, and you need to complete the required forms to notify your fund that you’re making a downsizer contribution, no later than the time your contribution is made. You must have reached the eligibility age at the time of contributing.

Other eligibility rules and requirements apply. Before you contribute it is important to seek advice.

Non concessional caps

Non-concessional contributions are contributions made to your super from your after-tax income. These are subject to a contributions cap with an annual limit on the amount of non-concessional (after-tax) contributions you can make.

Be aware that there is no contributions tax applied when contributed to the super fund. Once in the fund, the normal fund tax rates apply to earnings.

The current non-concessional cap limit for the 2025/2026 year is $120,000 with "bring forward cap" of $360,000 moving forward.

What is the “bring forward option” non-concessional contribution cap?

The bring-forward option allows you to bring forward up to three years’ of non-concessional contributions from future years. If you’re under the age of 75 in the first year, you may be able to bring forward three years of non-concessional contributions, making it possible to make up to $360,000 in non-concessional contributions in a single financial year.

For example you can make $120,000 in non-concessional contributions in the first year and the balance of $120,000 over the following two years, or any financial combination that adds up to $360,000 over the 3-year period commencing 1 July 2025.

It’s important that you monitor the contributions you bring forward. If you exceed the cap, you will trigger the rule and be assessed by the higher cap. You don't have to do anything to have the rule triggered, except to go over your $120,000 cap.