Track your $30,000 concessional cap across employer SG, salary sacrifice and personal deductible contributions — including 5-year carry-forward when your balance is under $500k.
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The concessional contributions cap for 2025–26 is $30,000. It covers employer Super Guarantee, salary sacrifice and personal deductible contributions — all taxed at 15% inside the fund.
Item
2025–26
2026–27
Concessional cap
$30,000
$32,500
Non-concessional cap
$120,000
$130,000
Bring-forward max
$360,000
$390,000
Carry-forward of unused cap
If your total super balance was under $500,000 on 30 June of the prior year, you can carry forward unused concessional cap from the previous 5 financial years — handy for catching up after time out of work or a strong income year.
Frequently asked questions
What is the concessional contributions cap for 2025–26?
$30,000, covering employer SG, salary sacrifice and personal deductible contributions.
Who can use carry-forward concessional contributions?
Anyone whose total super balance was under $500,000 at 30 June of the prior year can carry forward unused cap from the last 5 financial years.
What happens if I exceed the concessional cap?
The excess is included in your assessable income and taxed at your marginal rate (with a 15% offset for the tax already paid in the fund).