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Your super's tax-friendly limit
Short answer
The concessional (before-tax) super contributions cap is $32,500 from 1 July 2026 (2026-27); the 2025-26 cap is $30,000. Employer contributions, salary sacrifice and personal contributions you claim a deduction for all count, and all your funds are added together. Contributions are taxed in the fund at 15%, which is generally less than your marginal rate, and a contribution counts when your fund receives it.
Last reviewed: 25 October 2026. General information only - not personal advice. Tax7 prices are ex GST.
Full text of the video
This video has no voice-over. This is everything shown on screen, in order.
- SUPERYour super has a tax-friendly limit
- Concessional Cap$32,500from 1 July 2026 (2026-27)2025-26 cap: $30,000
- WHAT COUNTSEmployer contributionsSalary sacrificePersonalif deductedAll your funds are added together
- Why It MattersTaxed in the fund at 15%generally less than your marginal rate
- Before You ClaimPersonal contribution? Send a notice of intentand get the fund's acknowledgment first
- TIMINGIt counts when your fund receives it
Sources
- ATO - Concessional contributions cap
From 1 July 2026, the concessional contributions cap is $32,500.
From 1 July 2024 to 30 June 2026, the concessional contributions cap was $30,000.
Keep track of the contributions you, your employer(s) or others make on your behalf
Concessional contributions made to all your funds during a financial year are added together and counted towards your concessional contributions cap.
If you are eligible to claim a tax deduction for your personal super contributions, the amount allowed as a deduction is included in your concessional contributions cap.
Contributions count towards a cap in the year your super fund receives them.
- ATO - Contributions caps (key super rates and thresholds)
1 July 2024 to 30 June 2026, the general concessional contributions cap was $30,000.
2026-27 n/a All ages $32,500
2025-26 n/a All ages $30,000
- ATO - Salary sacrificing super
You can use a salary sacrifice arrangement to have some of your salary or wages paid into your super fund instead of to you.
These concessional contributions are taxed in the super fund at a rate of 15%, which is generally less than your marginal tax rate.
- ATO - Personal super contributions (deductions)
To claim a deduction for personal super contributions, you must first give your super fund or RSA provider a valid notice of intent and receive an acknowledgment form from them.
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