Superannuation
Super Contribution Limits
The annual caps on concessional (pre-tax) and non-concessional (after-tax) super contributions, including bring-forward rules.
What it is
The ATO caps how much you can add to super each year at concessional (lower) tax rates, and how much you can add from after-tax money. Contributing above these caps can trigger extra tax. A bring-forward rule lets eligible people under 75 bring forward up to two future years of the non-concessional cap into a single year.
Who it applies to
Anyone making voluntary super contributions, concessional (salary sacrifice, personal deductible) or non-concessional (after-tax, including spouse contributions).
Key figures
- Concessional cap
- $32,500 per year
- Non-concessional cap
- $130,000 per year
- 3-year bring-forward (TSB under $1.84m)
- $390,000
- 2-year bring-forward (TSB $1.84m–$1.97m)
- $260,000
- Non-concessional cut-off
- Total Super Balance ≥ $2.1 million
Important limitations
Bring-forward eligibility depends on your Total Super Balance (TSB) on 30 June of the previous year and your age. Unused concessional cap carry-forward for balances under $500,000 is not covered.
Official sources
- Australian Taxation Office (ATO) - Super for individuals and families
- Australian Taxation Office (ATO) - Contributions caps
Educational information only, not financial advice.