What is Non-Concessional Contributions?
Quick answer
Non-concessional contributions are after-tax money you put into super yourself, because you've already paid income tax on it, it goes in tax-free.
Non-concessional vs concessional, side by side
| Concessional | Non-concessional | |
|---|---|---|
| Money type | Before-tax | After-tax |
| Tax going in | 15% | Nil |
| 2026-27 cap | $32,500 | $130,000 |
| Made by | Employer, salary sacrifice, or personal deductible | You, from after-tax savings |
See our concessional contributions glossary page for the before-tax side of this.
The 2026-27 cap and who's eligible
The non-concessional cap for 2026-27 is $130,000. You need to be under 75 at some point during the financial year to contribute. If your Total Super Balance (TSB) was $2.1 million or more at 30 June 2026, your non-concessional cap for 2026-27 drops to nil, you simply can't make one. Check your TSB through myGov or ATO online services, under Super, then Information, then Total superannuation balance, before assuming you're eligible.
The bring-forward rule
The bring-forward rule lets eligible members pull up to three years of non-concessional cap into a single financial year, up to $390,000 in one hit. You need to be under 75 at any time during the trigger year. How much bring-forward you get depends on your TSB at the most recent 30 June, measured against the general transfer balance cap for that year.
| TSB at 30 June 2026 | Bring-forward period | Maximum contribution |
|---|---|---|
| Less than $1.84 million | 3 years | $390,000 |
| $1.84 million to $1.97 million | 2 years | $260,000 |
| $1.97 million to $2.10 million | No bring-forward | $130,000 |
| $2.10 million or more | Nil | $0 |
Once you trigger a bring-forward period by contributing over $130,000 in a year, you're locked into that multi-year period and can't make further non-concessional contributions until it resets. Indexation of the caps during those locked-in years doesn't apply to you either.
What happens if you exceed the cap
The ATO issues a determination, and you have 60 days to choose between two options. The default, option one, releases the excess plus 85% of the associated earnings from your fund, the earnings are then included in your assessable income and taxed at your marginal rate, with a 15% tax offset. Option two leaves the excess sitting in super, taxed at a flat 47% instead. Miss the 60-day window and you default to option one automatically, and once you've made an election, it's irrevocable.
Common reasons people make them
Property or business sale proceeds, an inheritance or other windfall, a downsizer contribution (55 and over, selling your home, up to $300,000 per person), or simply catching up on super after a career break. A downsizer contribution sits outside the non-concessional cap entirely, so it's often used alongside it, but it does still count toward your transfer balance cap later on.
Worked example
Sarah is 58, with a Total Super Balance of $1.2 million at 30 June 2026. She sells an investment property and wants to contribute $300,000. Because her TSB is under $1.84 million, she's eligible for the full three-year bring-forward, a cap of $390,000, so her $300,000 contribution fits comfortably within the limit, with $90,000 of bring-forward capacity left over and no tax on the way in.
If her TSB had instead been $1.9 million, she'd only get a two-year bring-forward, capped at $260,000, and her $300,000 contribution would exceed that limit, triggering an ATO determination and the excess process above.
Three common misconceptions
- You can't contribute unlimited after-tax money regardless of where it came from, the cap applies no matter the source.
- The bring-forward rule doesn't apply automatically, it's triggered by contributing over the annual cap, and it depends on meeting the TSB thresholds above.
- Downsizer contributions don't count toward the non-concessional cap, but they do count toward your transfer balance cap.
Downsizer Contribution to Super
A non-concessional strategy that sits entirely outside this cap, up to $300,000 per person from a home sale.
Spouse Super Contributions
After-tax contributions into your partner's super that count toward their non-concessional cap.
Frequently asked questions
Do non-concessional contributions count toward my transfer balance cap?
Not directly. They go into accumulation phase, not straight into a retirement-phase income stream. They do increase your Total Super Balance though, which affects your bring-forward eligibility and, eventually, how much you can move into retirement phase.
Can I claim a tax deduction on non-concessional contributions?
No, by definition they're after-tax money with no deduction attached. If you lodge a notice of intent to claim a deduction on a personal contribution, it gets reclassified as a concessional contribution instead, and stops being non-concessional.
Can I still make non-concessional contributions if I'm retired?
Yes, as long as you're under 75 at some point during the financial year. The work test that used to apply to non-concessional contributions for people aged 67 to 74 was removed from 1 July 2022.
Does my spouse's super count toward my Total Super Balance for bring-forward purposes?
No, only your own super interests count toward your own Total Super Balance and your own bring-forward eligibility.
Can I make non-concessional contributions to a defined benefit fund?
Generally yes, but the mechanics are more complex than with an accumulation fund. Get advice specific to your fund before relying on this.
Sources
Disclaimer
This is general information only, not financial or tax advice. Contribution caps, TSB thresholds and bring-forward rules are indexed and change, confirm the current figures at ato.gov.au or with a licensed financial adviser before making a contribution decision.