Updated October 2026 for the 2026–27 financial year.
How the bring-forward rule works
Non-concessional contributions are after-tax amounts you put into super, such as money from savings, an inheritance or the sale of an investment. The yearly non-concessional cap is $130,000 for 2026–27. The bring-forward rule lets you use up to three years of caps at once, so you can contribute up to $390,000 in one go.
A bring-forward period starts automatically in the first year you contribute more than the yearly cap. It then runs for two or three years, depending on your total super balance. You can't start a new bring-forward period until the current one ends.
Bring-forward thresholds 2026–27
| Total super balance at 30 June 2026 | Maximum this year | Bring-forward period |
|---|---|---|
| Less than $1.84 million | $390,000 | 3 years |
| $1.84 million to less than $1.97 million | $260,000 | 2 years |
| $1.97 million to less than $2.1 million | $130,000 | No bring-forward |
| $2.1 million or more | Nil | Not available |
Age rules
You can use the bring-forward rule if you're under 75 at any time during the financial year. Since 2022 there's no work test for making non-concessional contributions under 75, though there still is one for claiming a deduction on personal contributions from age 67.
Already in a bring-forward period?
If you triggered bring-forward in 2024–25 or 2025–26, you keep the limit that applied when it started ($360,000 over three years, or $240,000 over two) and the period continues. The increase in the cap on 1 July 2026 doesn't top up an existing period. Your total super balance still needs to be under $2.1 million each year you contribute.
Check your contributions in myGov before contributing. Going over the cap means the excess can be taxed at 47% unless you withdraw it.
Frequently asked questions
What is the non-concessional cap for 2026–27?
The non-concessional contributions cap is $130,000 for 2026–27, up from $120,000. With the bring-forward rule you can contribute up to $390,000 if your total super balance is under $1.84 million.
How do I trigger the bring-forward rule?
It happens automatically when your non-concessional contributions in a year are more than $130,000 and you're eligible. You don't need to fill in a form.
Can I use bring-forward after 75?
No. You need to be under 75 at some time during the financial year in which you trigger the bring-forward period.
Does the cap increase help if I'm already in a bring-forward period?
No. If your period started in 2024–25 or 2025–26, your limit stays at what applied when it started, usually $360,000 over three years.
What counts as a non-concessional contribution?
After-tax personal contributions you don't claim a deduction for, spouse contributions made for you, and some transfers from foreign super funds.
What happens if I go over the non-concessional cap?
You can withdraw the excess plus 85% of associated earnings, which are taxed at your marginal rate. If you don't withdraw it, the excess is taxed at 47%.
About this calculator
This calculator gives general information only. It doesn't consider your personal circumstances and isn't financial or tax advice. It assumes you're an Australian tax resident and uses 2026–27 rates published by the ATO. Check your figures in myGov and speak to a registered tax agent or licensed financial adviser before acting. Your inputs stay in your browser and are never sent anywhere.