Contributions guide — 2025–26
Non-concessional contributions: the complete guide
Non-concessional contributions are how Australians get serious money into super — inheritances, asset sales, retirement boosts, pre-pension top-ups. The cap is $120,000 a year, the bring-forward rule lets you put in $360,000 in one go, and exceeding the limit triggers a 47% tax on the excess. Here's exactly how it works in 2025–26.
How non-concessional contributions work
A non-concessional contribution is after-tax money you put into super yourself. The cash has already been taxed at your marginal rate on the way in, so it doesn't attract the 15% contributions tax that hits employer and salary-sacrifice contributions. Once inside super, it sits in your 'tax-free component' — meaning it (and its earnings in pension phase) are tax-free on the way out.
The standard cap in 2025–26 is $120,000 per person per financial year. That's per person, not per couple — a couple under 75 can contribute $240,000 between them at the standard cap, or $720,000 using the bring-forward rule. The cap indexes with AWOTE and steps up in $10,000 increments, so it's been creeping up year on year.
The bring-forward rule is the big one. If you're under 75 at any time in the financial year and your total super balance was under $1.66m on the prior 30 June, you can contribute up to $360,000 in a single hit — three years of caps brought forward. You can't then make further non-concessional contributions in years two or three of the bring-forward period.
Between $1.66m and $1.78m total super balance, you can bring forward two years ($240,000). Between $1.78m and $1.9m you're back to the standard $120,000. At or above the $1.9m transfer balance cap, your non-concessional cap is nil — no further after-tax money in.
Exceed the cap and the ATO sends a determination. You have two choices: release the excess (plus associated earnings, taxed at your marginal rate less a 15% offset) from the fund, or leave it in — in which case the excess is taxed at 47%. The release path is almost always cheaper. Inside an easySMSF-administered fund, we flag at-risk contributions before they're allocated so you can adjust mid-year rather than discover a breach in October.
- Standard cap 2025–26: $120,000 per person per year
- Bring-forward (TSB under $1.66m): up to $360,000 in one year
- Bring-forward (TSB $1.66m–$1.78m): up to $240,000
- Standard cap (TSB $1.78m–$1.9m): $120,000 only
- Nil cap: total super balance ≥ $1.9m on prior 30 June
- Age 75+: generally no non-concessional contributions allowed
- Excess contributions: release at marginal rate, or pay 47% if left in
- Downsizer contributions ($300k from home sale, age 55+) sit outside this cap
- Lands in your tax-free component — tax-free on the way out