What Counts Towards the Concessional Cap
Concessional contributions are the ones made from before-tax money. Everything below is added together across all your super funds:
- Employer super guarantee at 12%, from every employer you have. See the super guarantee rate.
- Salary sacrifice contributions.
- Personal contributions you claim a tax deduction for.
- Other employer contributions, including any super above the 12% minimum and fund costs your employer pays for you, such as administration fees and insurance premiums.
Contributions count in the year your fund receives them, not the year they were earned. That matters around 30 June: a sacrifice from your last June pay that reaches the fund in July counts in the next year.
Concessional Cap by Year
| Income year | Concessional cap |
|---|---|
| 2026-27 (current) | $32,500 |
| 2025-26 | $30,000 |
| 2024-25 | $30,000 |
| 2023-24 | $27,500 |
| 2022-23 | $27,500 |
| 2021-22 | $27,500 |
| 2020-21 | $25,000 |
| 2019-20 | $25,000 |
| 2018-19 | $25,000 |
| 2017-18 | $25,000 |
ATO, contributions caps. The cap is indexed to average weekly ordinary time earnings in $2,500 steps.
How Much Room Your Employer’s Super Leaves
The super guarantee uses up part of the cap before you contribute anything. What’s left is the most you can salary sacrifice or claim as a deduction without going over (before any carry-forward).
| Salary | Employer SG (12%) | Room under $32,500 |
|---|---|---|
| $60,000 | $7,200 | $25,300 |
| $80,000 | $9,600 | $22,900 |
| $100,000 | $12,000 | $20,500 |
| $120,000 | $14,400 | $18,100 |
| $150,000 | $18,000 | $14,500 |
| $200,000 | $24,000 | $8,500 |
| $270,830 (max. base) | $32,499.60 | $0.40 |
One employer, SG on the full salary. From 1 July 2026 the maximum contribution base is an annual $270,830, set so that 12% of it sits just under the cap; employers don’t have to pay SG on earnings above it.
Two or more employers can push SG alone over the cap. If that’s likely, the ATO lets you apply to opt out of SG from one or more of them.
Carry-Forward: Using Unused Cap From Past Years
If you contributed less than the cap in earlier years, you may be able to use the difference now. You need both:
- a total super balance under $500,000 at 30 June of the previous year (30 June 2026 for 2026-27), and
- unused cap amounts from up to 5 previous years, counting from 2018-19.
For 2026-27 the window is 2021-22 to 2025-26. Unused 2020-21 amounts expired on 30 June 2026. The oldest amounts are used first, and you don’t need to apply: the ATO applies them automatically once you go over the general cap. Your available amounts are in ATO online services under Super, Information, Carry forward concessional contributions.
| Unused cap from | General cap that year | Expires unused after |
|---|---|---|
| 2021-22 | $27,500 | 2026-27 |
| 2022-23 | $27,500 | 2027-28 |
| 2023-24 | $27,500 | 2028-29 |
| 2024-25 | $30,000 | 2029-30 |
| 2025-26 | $30,000 | 2030-31 |
Someone who contributed nothing in those five years could in theory add $142,500 of carry-forward to the $32,500 cap. In practice you carry forward only what you didn’t use each year.
Carry-forward is useful in a year with a bonus, a capital gain or a return to work, when a large deductible contribution can cut tax at a high marginal rate. Contributions made using carried-forward amounts still count for Division 293. To see each year’s unused amount and when it expires, use the carry-forward contributions calculator.
Salary Sacrifice Super, Within the Cap
Salary sacrifice sends part of your pre-tax pay to super instead of your bank account. You pay no income tax or Medicare levy on it, and the fund pays 15% instead. Your employer must still pay the full 12% super guarantee as if you hadn’t sacrificed; the sacrifice can’t count towards it.
| Salary | Tax saved | Take-home falls by | Into super after 15% | Net gain |
|---|---|---|---|---|
| $60,000 | $1,675 | $3,325 | $4,250 | $925 |
| $90,000 | $1,600 | $3,400 | $4,250 | $850 |
| $120,000 | $1,600 | $3,400 | $4,250 | $850 |
| $180,000 | $1,950 | $3,050 | $4,250 | $1,200 |
Sacrificing $5,000 a year, 2026-27 resident rates, no study loan. Net gain = extra super after contributions tax minus the fall in take-home pay. The money is preserved in super until you meet a condition of release.
The saving grows with your marginal rate. Salary sacrifice still counts in some income tests: it’s a reportable super contribution, so it’s added back for the Medicare levy surcharge and Division 293. Model your own pay with the salary sacrifice calculator.
Tax on Super Contributions
- 15% contributions tax on concessional contributions, deducted by your fund.
- Division 293: another 15% if your income plus concessional contributions is over $250,000. It applies to the lesser of your concessional contributions and the amount over $250,000. See Division 293 tax.
- Over the cap: the excess is added to your assessable income and taxed at your marginal rate, less a 15% offset for the tax the fund already paid. The old excess contributions charge stopped from 1 July 2021. You can release up to 85% of the excess from your fund to pay the bill; any you leave in counts towards the $130,000 non-concessional cap.
Related Calculators and Guides
- Salary Sacrifice Calculator: sacrifice per pay and what it does to take-home
- Super Calculator: what your employer pays at 12%
- Super Guarantee Rate: 12% from 1 July 2025, and every rate since 1992
- Division 293 Tax: the extra 15% above $250,000
- Superannuation Guide: how super works
Frequently Asked Questions
Concessional contributions cap questions and answers
What is the concessional contributions cap for 2026-27?
$32,500, up from $30,000 in 2025-26. It rose on 1 July 2026 through indexation to average weekly ordinary time earnings, which moves the cap in $2,500 steps. It covers all before-tax contributions to all your funds combined: employer super guarantee, salary sacrifice and personal contributions you claim a deduction for.
Does employer super count towards the concessional cap?
Yes. The 12% super guarantee counts first, so it decides how much room is left. On a $100,000 salary your employer pays $12,000, leaving $20,500 for salary sacrifice and deductible personal contributions.
How much can I salary sacrifice into super?
The ATO sets no limit on the sacrifice itself unless your employment terms do, but anything that takes your total concessional contributions over the cap is excess and taxed at your marginal rate. Subtract your employer's super guarantee and any other concessional contributions from $32,500 (plus any carry-forward you're eligible for) to find your room.
How does the carry-forward of unused concessional cap work?
If your total super balance was under $500,000 at 30 June of the previous year, you can use unused cap amounts from up to 5 previous years. For 2026-27 that is 2021-22 to 2025-26. The oldest amounts are used first, and each expires after five years. You don't apply for it: the ATO uses it automatically once you go over the general cap.
How much tax is paid on concessional super contributions?
15%, paid by your super fund. If your income plus concessional contributions is over $250,000, Division 293 adds another 15% on the lesser of the contributions and the amount over $250,000.
What happens if I go over the concessional cap?
The excess is added to your assessable income and taxed at your marginal rate, less a 15% tax offset for the contributions tax the fund already paid. The old excess concessional contributions charge no longer applies from 1 July 2021. You can ask to release up to 85% of the excess from your fund to pay the tax; any excess you don't release counts towards your non-concessional cap.
What is the non-concessional contributions cap?
$130,000 for 2026-27. That cap is for after-tax contributions you don't claim a deduction for, and it's separate from the $32,500 concessional cap.
How this calculator works▼
Employer super guarantee is 12% of salary up to the annual maximum contribution base. Total concessional contributions are SG plus salary sacrifice, deductible personal contributions and other employer contributions, compared with the 2026-27 general cap plus any carry-forward you enter (counted only if your total super balance is under $500,000). Tax saved comes from the same engine as our take-home pay and salary sacrifice calculators. The Division 293 figure uses taxable income and concessional contributions only; the ATO’s test also adds fringe benefits and investment losses.
General information, not financial advice. Check your contributions and carry-forward in ATO online services before making a large contribution.
Sources & References
- 1Concessional contributions cap (QC19749)— Australian Taxation Office
- 2Key superannuation rates and thresholds – contributions caps— Australian Taxation Office
- 3Salary sacrificing super (QC23227)— Australian Taxation Office
- 4Division 293 tax on concessional contributions by high-income earners— Australian Taxation Office
- 5Key superannuation rates and thresholds – super guarantee— Australian Taxation Office
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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