What is the concessional contribution cap for 2026-27?

The general concessional contribution cap for the 2026-27 financial year is $32,500. This covers all your before-tax contributions: employer Super Guarantee, salary sacrifice, and personal deductible contributions. Going over triggers excess contribution tax.

How do I claim a personal deductible contribution?

Make the contribution to your super fund BEFORE 30 June. Then lodge a 'Notice of Intent to Claim a Deduction' (NOI) form with your super fund — they must acknowledge it. You can then claim the deduction on your tax return. Without the NOI, the ATO will reject the deduction.

Who can use the 5-year catch-up rule?

Anyone with a total super balance under $500,000 at 30 June of the previous financial year. You can carry forward unused concessional cap room from the last 5 years (2021-22 onwards in 2026-27). Check your ATO online account for the exact unused amount.

What happens if I go over the cap?

The excess amount is added back to your assessable income and taxed at your marginal rate (instead of 15% inside super). You also pay an excess concessional contributions charge (interest). The ATO will issue a determination — you can elect to release the excess from super to pay the additional tax.

Is salary sacrifice better than a personal deductible contribution?

Both produce the same tax outcome — you save tax at your marginal rate minus the 15% contributions tax. Salary sacrifice happens through your employer and reduces PAYG withholding throughout the year. Personal deductible contributions are made out-of-pocket and you claim the deduction at tax time. Choose based on cash flow and timing.

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Find your exact remaining concessional contribution cap room before 30 June, including 5-year catch-up if your TSB is under $500K. See the dollar tax saving on contributing the full amount.

Last verified: 2 August 2026

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General information and estimates only — not legal, financial or tax advice. Always check your specific award, agreement or contract, or a qualified professional, before you rely on the result.

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