What is the non-concessional contributions cap in Australia for 2025-26 and 2026-27?

According to the ATO, the non-concessional cap is $120,000 in 2025-26 and rises to $130,000 from 1 July 2026. That increase flows through to the bring-forward amounts, subject to your total super balance at 30 June of the previous financial year.

How does the bring-forward rule work in Australia from 1 July 2026?

From 1 July 2026, eligible Australians can potentially contribute up to 3 years of non-concessional caps at once. With the annual cap increasing to $130,000, the maximum 3-year bring-forward amount becomes $390,000, but only if the person's total super balance on 30 June 2026 is below the relevant ATO threshold.

What total super balance limits apply to Australian non-concessional contributions in 2026-27?

The ATO has confirmed the general transfer balance cap rises to $2.1 million from 1 July 2026. That change also lifts the total super balance thresholds used for non-concessional contribution eligibility and bring-forward access. If your balance is at or above the general transfer balance cap at 30 June, your non-concessional cap is nil for the following year.

Can retirees in Australia make non-concessional super contributions after age 67 in 2026?

Many can. The work test no longer applies to most personal contributions once you are under age 75, but other rules still matter, especially your total super balance, the contribution timing rules, and whether the fund can accept the contribution. Check the ATO rules and your fund's cut-off process before transferring money.

Should Australian couples split large after-tax contributions across two super accounts in 2026?

Often yes, because using two member balances can preserve flexibility around transfer balance cap limits, future non-concessional contribution access and estate planning. The best structure depends on each spouse's total super balance, age, pension phase status and broader tax position.

Non-Concessional Super Contributions in Australia Before 1 July 2026: A Practical Bring-Forward Rule Guide

Why this matters right now

For Australians planning a large after-tax contribution, the next two months matter more than usual.

The Reserve Bank cash rate is 4.10% effective 18 March 2026, the ABS reported annual CPI inflation of 4.6% in the year to March 2026, and many households are still holding significant cash in offsets, redraw facilities and term deposits while they decide what to do next. At the same time, the ATO has confirmed the general transfer balance cap will rise from $2.0 million to $2.1 million on 1 July 2026, which also changes several super thresholds.

That means the answer to a simple question, should I contribute before 30 June or wait until July, can be worth tens of thousands of dollars in flexibility.

This guide explains how non-concessional contributions work in Australia, how the bring-forward rule changes from 1 July 2026, and when acting before 30 June still makes sense.

What is a non-concessional contribution?

A non-concessional contribution is an after-tax contribution you make to super from money that has already been taxed. In plain English, it is money from savings, an inheritance, the sale of an asset, or retained cash outside super that you personally move into your fund.

These contributions do not generate a tax deduction. Their value is that once the money is inside super, future earnings are generally taxed at up to 15% in accumulation phase, and potentially 0% on supporting retirement-phase pensions within the relevant cap settings.

Common sources include:

cash sitting in an offset account
sale proceeds from shares or an investment property
inheritance proceeds
downsizing excess business cash into personal wealth structures
one spouse transferring personal surplus cash into their own fund

The key numbers for 2025-26 and 2026-27

The ATO thresholds are the starting point.

Item	2025-26	2026-27
General transfer balance cap	$2,000,000	$2,100,000
Annual non-concessional cap	$120,000	$130,000
Maximum 3-year bring-forward amount	$360,000	$390,000
Concessional cap	$30,000	$30,000

The practical shift is that a person who waits until 1 July 2026 may be able to contribute an extra $30,000 under a full three-year bring-forward arrangement, assuming they remain eligible based on their total super balance on 30 June 2026.

How the bring-forward rule works

The bring-forward rule lets you use future years of your non-concessional cap early. Instead of contributing only one year’s cap, you may trigger a two-year or three-year cap period in one hit.

In practice:

in 2025-26, the maximum full bring-forward amount is $360,000
from 1 July 2026, the maximum full bring-forward amount is $390,000

But the rule is not available to everyone. Your eligibility depends heavily on your total super balance, usually measured at 30 June of the previous financial year.

If your balance is too high, your annual non-concessional cap may be reduced or reduced to nil.

Why the 30 June balance matters so much

The ATO uses your total super balance, or TSB, to determine whether you can make non-concessional contributions and whether you can access the bring-forward arrangement.

Your TSB is not just the balance on one member statement. It includes all your super interests, plus certain rollover and LRBA-related amounts in some cases. That is why relying on memory or a rough portal number can be dangerous.

A difference of a few thousand dollars at 30 June can change whether you can:

make any non-concessional contribution at all
access a three-year bring-forward amount
access only a two-year amount
lose the strategy completely for the following financial year

2026-27 threshold planning in plain English

Because the general transfer balance cap rises to $2.1 million on 1 July 2026, the TSB thresholds that gate access to non-concessional contributions also move up.

That creates three broad groups:

1. Australians clearly below the threshold

If your TSB is comfortably below the relevant threshold at 30 June 2026, waiting until July may be attractive because the annual cap rises from $120,000 to $130,000 and the maximum bring-forward rises from $360,000 to $390,000.

2. Australians close to the threshold

This is the danger zone. Investment growth in May and June could push you over a cut-off. If you are close to a TSB threshold, waiting for the higher cap can backfire.

A member with a balance around $1.9 million to $2.1 million should get exact numbers before acting.

3. Australians already at or above the cap

If your 30 June TSB is at or above the general transfer balance cap, your non-concessional cap is nil for the next financial year. In that case, waiting does not help.

Should you contribute before 30 June or after 1 July 2026?

Here is the real decision framework.

Situation	Often favours acting before 30 June	Often favours waiting until 1 July
You are very close to a TSB cut-off	Yes	No
You want the largest possible bring-forward amount and your TSB is safely below thresholds	No	Yes
You are selling an asset and settlement cash arrives before year-end	Sometimes	Sometimes
You need to equalise balances between spouses quickly	Yes, if timing risk exists	Maybe
Your fund processing times are slow	Yes, to avoid missed cut-off	No

The best answer is not about the calendar alone. It is about your exact 30 June number, your liquidity, and whether a larger July cap is more valuable than the risk of losing eligibility.

Worked examples

Example 1, the straightforward case

Priya, age 58, has a total super balance of $640,000 at 30 June 2026. She is selling a parcel of shares and wants to move as much after-tax money into super as possible.

If she contributes in June 2026, her full bring-forward amount is up to $360,000.

If she waits until July 2026, her potential full bring-forward amount is up to $390,000.

Potential gain from waiting: $30,000 of extra super capacity.

Example 2, the near-threshold risk

Michael, age 64, expects his TSB to be around $2,045,000 on 30 June 2026. His fund holds a strong Australian equity portfolio, and the market could easily move by 2% to 3% before year-end.

A 3% rise would add about $61,350 and push him to roughly $2,106,350.

That could be the difference between having some non-concessional capacity and having a nil cap for 2026-27.

For Michael, chasing the extra $10,000 annual cap increase may be a poor trade if it risks losing contribution access entirely.

Example 3, couple equalisation

Anna has $1,950,000 in super. Ben has $620,000. They have $300,000 in cash outside super after downsizing some investments.

Pushing the whole amount toward Anna may be impossible or strategically weak. Directing more of the contribution to Ben may preserve future flexibility, improve estate planning balance, and reduce the risk that one spouse gets trapped at contribution or pension thresholds earlier than the other.

Common strategy uses for non-concessional contributions

Moving idle cash into a lower-tax environment

If you are holding $150,000 in a savings account paying 4.80%, the gross interest is $7,200 a year. For someone on a 39% marginal tax rate including Medicare levy, the after-tax return is about $4,392.

Inside super, earnings may be taxed at up to 15% in accumulation phase. On the same $7,200 return, tax may be about $1,080, leaving about $6,120.

That is a difference of roughly $1,728 a year, before fees and investment differences.

Rebuilding retirement savings after time out of work

After-tax contributions are often useful for people who received an inheritance, sold a business asset, or spent years out of the workforce and now want to catch up quickly.

Equalising member balances

Large differences between spouses can create problems later around pension caps, death benefit planning, and contribution flexibility. Non-concessional contributions are one of the cleanest tools for fixing imbalance.

Risks people underestimate

Fund cut-off risk

A bank transfer made on 30 June is not always treated as received on 30 June. Each fund has its own processing timetable. Missing the cut-off can move the contribution into the next financial year and break the plan.

Triggering the bring-forward rule accidentally

If you contribute more than the annual cap, you may trigger a multi-year bring-forward period without intending to. That can restrict what you do over the next two financial years.

Getting the TSB wrong

Investors regularly look at one fund balance and assume that is the number. It is not always the number that matters.

Mixing up contribution types

A non-concessional contribution is different from a concessional contribution, downsizer contribution, small business CGT contribution, or spouse contribution. Each has separate rules.

What SMSF members should check now

If you use an SMSF, add a governance layer to the tax strategy.

Review liquidity

A large after-tax contribution changes the fund’s cash weighting, investment allocation and rebalancing timetable.

Check transfer documentation

The contribution must be correctly identified, allocated and minuted.

Review the investment strategy

If a contribution significantly changes the fund mix, the trustees should consider whether the written investment strategy still reflects the actual position.

When non-concessional contributions may not be the best first move

The larger cap gets attention, but it is not always the best lever.

You still have unused concessional cap room

For many higher-income Australians, concessional contributions can be more tax-effective than after-tax contributions because they may create a deduction and move money into the lower-tax super environment at the same time.

You need cash access soon

Super is concessionally taxed because it is preserved. If you may need the money for a business buffer, home upgrade or family support within a short period, tying it up in super can create stress.

Your spouse has the better contribution profile

Sometimes the best move is not contributing to your own account at all. It may be better to contribute to the lower-balance spouse’s fund, preserve more future flexibility and reduce the concentration of retirement assets in one name.

Questions to ask before pressing send on the bank transfer

Before making a large after-tax contribution, ask:

What is my estimated TSB at 30 June 2026 after allowing for market movement?
Am I already in a bring-forward period from an earlier year?
Is a concessional contribution, spouse contribution or downsizer contribution more suitable?
Which spouse should receive the contribution if the goal is long-term balance equalisation?
Has the fund confirmed its year-end processing cut-off?

If you cannot answer those five questions clearly, the strategy is not ready yet.

A pre-30 June checklist

Confirm your 30 June estimate

Get the best available view of your likely TSB and leave room for market movement.

Confirm contribution type

Make sure the money is being treated as non-concessional, not personal deductible or some other category.

Check spouse positioning

Look at both balances, not just one.

Confirm fund timing

Get the fund’s contribution cut-off in writing if possible.

Model the July alternative

If you are clearly below thresholds, compare a June contribution with a July contribution to see whether the extra $10,000 annual cap, or $30,000 full bring-forward uplift, is worth waiting for.

The bottom line

For many Australians, 1 July 2026 brings a better headline number. The annual non-concessional cap rises from $120,000 to $130,000, and the full bring-forward amount rises from $360,000 to $390,000.

But the bigger cap is not automatically the better strategy.

If your total super balance is close to the line, waiting can cost you more than it saves. If your balance is comfortably below the thresholds, waiting may unlock more capacity. If you are working as a couple, balancing contributions across both members can be more valuable than squeezing every dollar into one account.

The smart move is to base the decision on your actual 30 June numbers, your fund’s processing deadlines and your long-term retirement structure, not on a generic rule of thumb.

If you want help modelling the timing, find an accountant on WealthWorks who can check your caps, TSB position and contribution strategy before 30 June.