Super Rates & Thresholds 2025-26: Every Number You Need (Complete Reference)
The definitive one-page reference for all Australian superannuation rates, caps, and thresholds for 2025-26. SG rate, contribution caps, co-contribution limits, Division 293, and more.
Super Guarantee (SG) rate
The Superannuation Guarantee rate for the 2025-26 financial year is 12%, effective from 1 July 2025. This is the percentage of ordinary time earnings (OTE) that employers must pay into employees' super funds. The rate reached 12% after a series of legislated increases: 9.5% (2014-2021), 10% (2021-22), 10.5% (2022-23), 11% (2023-24), 11.5% (2024-25), and 12% (from 1 July 2025). The SG rate is not legislated to increase beyond 12% at this time. Employers must pay SG for all employees, including part-time and casual workers, with no minimum earnings threshold (the old $450/month threshold was removed from 1 July 2022). SG is currently due quarterly (28th of the month following the quarter end) but from 1 July 2026 under Payday Super, it must be received by the fund within 7 business days of each pay run.
Contribution caps
Concessional (before-tax) contribution cap: $30,000 per financial year. This includes employer SG, salary sacrifice, and personal deductible contributions. Unused concessional cap space can be carried forward for up to 5 years if your total super balance is under $500,000 at the prior 30 June. Non-concessional (after-tax) contribution cap: $120,000 per financial year. If you are under 75, you can use the bring-forward rule to contribute up to $360,000 over 3 years. Your non-concessional cap is nil if your total super balance is $1.9 million or more at the prior 30 June. Excess concessional contributions are included in your assessable income and taxed at your marginal rate. Excess non-concessional contributions are taxed at 47% unless you elect to withdraw them.
Maximum super contribution base
The maximum super contribution base for 2025-26 is approximately $65,070 per quarter ($260,280 per year). Employers are not required to pay SG on earnings above this amount. If you earn more than this, your employer's SG obligation is capped at 12% of the maximum base — approximately $7,808 per quarter or $31,234 per year. You can still make voluntary contributions up to the standard caps. This threshold is indexed each year in line with Average Weekly Ordinary Time Earnings (AWOTE).
Government co-contribution and LISTO
Government co-contribution: if your total income is less than $62,488 and you make a personal non-concessional contribution, the government contributes up to $500 to your super. The maximum co-contribution applies for incomes up to $47,488, then phases out at 3.333 cents per dollar of income above that threshold. You do not need to apply — it is calculated automatically when you lodge your tax return. Low Income Super Tax Offset (LISTO): if your adjusted taxable income is $37,000 or less, the government refunds the 15% tax paid on your concessional contributions, up to $500. This effectively makes super tax-free for low income earners. From 1 July 2027, the LISTO threshold increases to $45,000 and the maximum payment increases to $810.
Division 293 tax and other thresholds
Division 293 tax: if your income plus concessional super contributions exceed $250,000, an additional 15% tax applies to the lesser of the excess or your concessional contributions. This means high income earners pay an effective 30% tax on super contributions (instead of the standard 15%). The $250,000 threshold has not been indexed since its introduction. Transfer balance cap: $2,000,000 (indexed to CPI in $100,000 increments). This is the maximum amount you can transfer from accumulation phase into a retirement income stream. Each individual has a personal transfer balance cap that depends on when they first started a retirement income stream. CGT cap amount: $1,780,000. This applies to capital gains from the disposal of eligible small business assets that are contributed to super. Untaxed plan cap: $1,780,000. This is the lifetime limit on the taxable component of a superannuation benefit from an untaxed source. Low rate cap: $235,000. The amount of taxable super you can receive tax-free if you are between your preservation age and 60.
Key dates and deadlines
SG quarterly due dates (current): Q1 (Jul-Sep) due 28 October, Q2 (Oct-Dec) due 28 January, Q3 (Jan-Mar) due 28 April, Q4 (Apr-Jun) due 28 July. From 1 July 2026 (Payday Super): SG must be received by the fund within 7 business days of each payday. Choice of fund: employees must be given a choice of super fund. If no choice is made, the employer uses the employee's 'stapled fund' (the existing fund linked to their Tax File Number). If no stapled fund exists, the employer uses their default fund. Division 296 tax on balances over $3 million: proposed to commence from 1 July 2026 for the 2026-27 financial year. An additional 15% tax would apply to earnings attributable to super balances above $3 million. This legislation has been introduced to Parliament but has not yet passed as of March 2026.
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General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.
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