An educational tool showing how the after-tax super contributions cap works, including the bring-forward rule for eligible members. Not financial advice.
Non-concessional contributions are after-tax contributions to superannuation — money you put in from take-home pay, for which you do not claim a tax deduction. The non-concessional cap for FY2025–26 is $120,000 per year. Unlike concessional contributions, non-concessional contributions are not taxed when they enter the fund (the tax was already paid). Exceeding the cap results in the excess being taxed and returned, or in electing to leave it in the fund subject to the excess non-concessional contributions tax.
Members under 75 who are eligible may be able to bring forward up to two additional years' worth of contributions, allowing them to contribute more than $120,000 in a single year. The amount available depends on the member's total super balance (TSB) at 30 June of the prior financial year.
| TSB at prior 30 June | Available contribution | Bring-forward |
|---|---|---|
| Below $1,760,000 | $360,000 | 3-year |
| $1,760,000 – $1,879,999 | $240,000 | 2-year |
| $1,880,000 – $1,999,999 | $120,000 | Standard cap only |
| $2,000,000 or more | Nil ($0) | Cap is nil |
This calculator does not model: the age requirement (member must generally be under 75 to make non-concessional contributions); the interaction with an existing bring-forward arrangement already in progress (a new bring-forward cannot be triggered mid-arrangement); or the interaction with excess concessional contributions that are re-categorised as non-concessional. Verify all conditions with the ATO or a licensed adviser before acting.
The non-concessional cap, the bring-forward amounts, and the TSB thresholds are indexed and expected to change on 1 July 2026. The figures here reflect FY2025–26 only. Confirm current figures with the ATO at the time of any contribution.
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