Non-Concessional Super Cap Calculator AU 2025-26

What this calculator works out

This tool estimates the non-concessional contribution (NCC) cap available for FY2025-26, whether bring-forward is on the table, and how much room is left after any contributions already made this financial year. NCCs are after-tax personal contributions — money that has already been taxed at marginal rates outside super and is then deposited into the fund without claiming a deduction. They sit in a separate cap from concessional contributions (employer Super Guarantee, salary sacrifice, personal deductible).

The calculator answers four questions in one pass:

1. Which cap tier the total super balance on 30/06/2025 falls into (3-year, 2-year, 1-year only or A$0).
2. Whether the age test for bring-forward is met (under 75 on 1 July 2025).
3. The maximum NCC amount that fits inside the cap if a bring-forward is triggered in FY2025-26.
4. The remaining headroom after subtracting NCCs already made this financial year.

It does not look up the member's actual TSB or contribution history — both must be entered manually from myGov ATO online services.

How the cap tiers work

The non-concessional cap is layered. The base layer is the standard annual cap: A$120,000 in FY2025-26, set as six times the standard concessional cap of A$30,000 and indexed against the general transfer balance cap. On top of that, members under 75 on 1 July of the year can pull two future years of cap into the current year and contribute a single larger amount. The size of the bring-forward window — and whether it is available at all — depends on total super balance on 30 June of the prior financial year.

For FY2025-26 the relevant snapshot is 30 June 2025, and the tiers are:

TSB on 30/06/2025	Cap tier	Bring-forward total	Window
Under A$1,660,000	3-year	A$360,000	FY2025-26 to FY2027-28
A$1,660,000 to A$1,780,000	2-year	A$240,000	FY2025-26 to FY2026-27
A$1,780,000 to A$1,900,000	Annual cap only	A$120,000	FY2025-26 only
A$1,900,000 or more	Cap reduced to nil	A$0	n/a

The thresholds are derived from the general transfer balance cap of A$1,900,000: the 2-year tier ceiling is A$1,900,000 minus A$120,000, and the 3-year tier ceiling is A$1,900,000 minus A$240,000. If the general cap is reindexed in a future year, the tier ceilings move with it.

How the bring-forward rule is triggered

A bring-forward arrangement is triggered by contributing more than the standard annual cap (A$120,000) in a single financial year. Once triggered, three things lock in:

• The cap tier locks at the trigger-year setting. A member with TSB of A$500,000 on 30/06/2025 who triggers a 3-year bring-forward in FY2025-26 keeps the A$360,000 ceiling through FY2027-28 even if the TSB later rises above A$1,660,000.
• The window length locks at 2 or 3 years. A 3-year bring-forward triggered in FY2025-26 closes at 30 June 2028; a 2-year window closes at 30 June 2027.
• The standard annual cap inside the window is replaced. The member cannot make NCCs in FY2026-27 or FY2027-28 on top of the bring-forward total — the bring-forward total is the entire envelope for the window.

A bring-forward is not triggered by contributing exactly the annual cap (A$120,000); it requires the contribution to exceed the cap. A member who contributes precisely A$120,000 in FY2025-26 keeps the option of triggering a fresh bring-forward in FY2026-27 if TSB still allows it.

Inputs in detail

Age on 1 July 2025

The age test is "under 75 on 1 July of the contribution year". A member who turns 75 on 2 July 2025 is still under 75 on 1 July and meets the test. A member who turned 75 on 30 June 2025 fails the test.

Members aged 75 or older on 1/7/2025 cannot trigger a new bring-forward in FY2025-26 but may still receive contributions up to the standard A$120,000 annual cap, subject to the work test for personal NCCs from age 67 and the fund's own contribution acceptance rules. Mandated employer contributions and downsizer contributions are outside the NCC cap and are not affected by the under-75 limit.

Total super balance on 30/06/2025

TSB is a defined ATO concept that broadly equals:

• accumulation phase super, plus
• the value of retirement-phase pensions (using the special transfer balance value where relevant), plus
• in-transit rollovers between funds, plus
• certain limited recourse borrowing arrangement amounts, less
• structured settlement amounts.

The figure is calculated by the ATO from each fund's annual Member Account Transaction Statement / Member Account Attribute Statement and shown under the Super → Information menu in myGov ATO online services. Member account balances at 30 June from individual fund statements add up to a close approximation but the ATO figure governs.

Prior year non-concessional contributions

The two prior years (FY2023-24, FY2024-25) help flag whether a bring-forward arrangement may already be in progress. A figure above the standard annual cap of the year (A$110,000 for FY2023-24, A$120,000 for FY2024-25) is a reliable indicator that the bring-forward rule was triggered in that year — in which case the cap available for FY2025-26 is the remaining balance of the existing window, not a fresh A$360,000.

This calculator assumes a fresh bring-forward starting in FY2025-26 unless the prior-year figures suggest otherwise; in that case it adds a warning prompting confirmation via myGov.

Worked examples

Example 1 — Mid-career inheritance, fresh start

Priya, 48, has a TSB of A$420,000 on 30/06/2025 and has not made any non-concessional contributions in the past five years. She receives a A$300,000 inheritance in October 2025 and wants to put it into super.

• Cap tier: 3-year (TSB under A$1,660,000), bring-forward total A$360,000.
• Age test: pass (under 75).
• Bring-forward eligible: yes.
• Remaining cap: A$360,000.

Priya can contribute the A$300,000 in FY2025-26 and trigger a 3-year bring-forward. The cap locks at A$360,000 through FY2027-28; she has a further A$60,000 of headroom inside the window. If her TSB later climbs above A$1,660,000 mid-window the lock-in protects her from being thrown out — but she also cannot make additional NCCs in the next two years above the A$60,000 remaining headroom.

Example 2 — High-balance member, partial bring-forward

Marcus, 58, has a TSB of A$1,720,000 on 30/06/2025 (a long career plus several inheritances). He is selling an investment property and has A$300,000 of after-tax capital he wants to add to super.

• Cap tier: 2-year (A$1,660,000 ≤ TSB < A$1,780,000), bring-forward total A$240,000.
• Age test: pass.
• Bring-forward eligible: yes.
• Remaining cap: A$240,000.

The cap allows up to A$240,000 of after-tax contributions in FY2025-26 under a 2-year bring-forward window through FY2026-27. The remaining A$60,000 of property proceeds sits outside super for the year. Marcus could split the contribution timing — for example A$240,000 in FY2025-26 and a further A$120,000 in FY2027-28 (a fresh bring-forward) if his TSB allows — but he cannot fit the full A$300,000 into a single year at this TSB tier.

Example 3 — Just over the threshold, downsize plan

Aimee, 64, has a TSB of A$1,860,000 on 30/06/2025 after a strong run in shares. She is planning a A$150,000 NCC from downsizing-related cash savings.

• Cap tier: annual cap only (A$1,780,000 ≤ TSB < A$1,900,000), bring-forward total A$120,000.
• Age test: pass.
• Bring-forward eligible: no.
• Remaining cap: A$120,000.

The cap allows A$120,000 of NCCs in FY2025-26. The extra A$30,000 would be an excess non-concessional contribution. Aimee may consider a separate downsizer contribution (A$300,000 each per spouse, available from age 55) which sits outside the NCC cap when the home has been owned for at least 10 years and meets the qualifying criteria — but a downsizer contribution is reported on its own ATO form and is not covered by this calculator.

Example 4 — Cap reduced to nil

Ben, 70, has a TSB of A$1,950,000 on 30/06/2025. He inherits A$200,000 and wants to contribute it as an NCC.

• Cap tier: none (TSB at or above A$1,900,000).
• Annual cap: A$0.
• Bring-forward total: A$0.

The cap allows zero NCCs in FY2025-26. The full A$200,000 would be an excess non-concessional contribution. Ben can elect to release the excess (plus an associated earnings amount taxed at marginal rates) or pay excess NCC tax at the top marginal rate of 47% including Medicare Levy on the full amount. The TSB test resets on 30 June each year, so a market correction or pension drawdowns that take TSB back under A$1,900,000 on a future 30 June could restore the cap for the year that starts immediately after.

Example 5 — Bring-forward already in progress

Sandra, 55, has a TSB of A$700,000 on 30/06/2025 and contributed A$330,000 in FY2023-24 (a triggered 3-year bring-forward at the FY2023-24 cap). She made no NCCs in FY2024-25 and is planning a further A$60,000 in FY2025-26.

This calculator flags the existing arrangement (FY2023-24 NCC of A$330,000 is above the standard annual cap) and prompts confirmation via myGov. The actual cap for FY2025-26 is the remaining balance of the FY2023-24 window — A$330,000 minus A$330,000 already used = A$0 — not a fresh A$360,000. Sandra can contribute again only after the existing window closes on 30 June 2026, at which point a fresh trigger in FY2026-27 becomes possible (subject to TSB on 30/06/2026 and age on 1/7/2026).

Common pitfalls

• Mixing up concessional and non-concessional caps. Concessional (pre-tax) and non-concessional (after-tax) caps are separate pools and have different settings. The A$30,000 concessional cap and A$120,000 non-concessional cap both apply each year and the rules around carry-forward (concessional) and bring-forward (non-concessional) are not interchangeable.
• Trigger year vs current year. A bring-forward arrangement triggered in FY2023-24 used a A$330,000 ceiling and runs through FY2025-26. Contributions in FY2025-26 inside that locked window count against the A$330,000 — not the A$360,000 that would apply to a fresh trigger today.
• TSB measured at 30 June, not contribution date. The TSB tier is fixed by the snapshot on 30 June of the prior financial year. A member whose TSB rises mid-year does not lose eligibility for the rest of FY2025-26 — only the next year's eligibility is affected.
• Hitting the general cap mid-year. A member whose TSB is A$1,890,000 on 30/06/2025 (annual cap only) who contributes A$120,000 and then sees the balance climb past A$1,900,000 mid-year does not retroactively trigger excess NCC tax — the contribution was within the year's cap when received.
• Forgetting downsizer contributions are separate. A downsizer contribution (up to A$300,000 per spouse from the sale of a qualifying home held for at least 10 years) sits outside the NCC cap and is not eroded by TSB. A member with TSB above A$1,900,000 who is locked out of NCCs may still be eligible for a downsizer contribution.
• Spouse contributions and contributions splitting. A spouse contribution counts against the receiving spouse's NCC cap, not the contributor's. A non-working spouse with low TSB can be a useful target for bring-forward contributions if cashflow allows.

Sources of truth

The ATO is the only authoritative source for actual cap availability. To check before contributing:

1. Sign in to myGov and link the ATO online services if not already linked.
2. From the ATO menu, choose Super → Information.
3. Look for Non-concessional contributions for each year, Total super balance on 30 June of each prior year, and any flag for an active bring-forward arrangement.
4. Cross-check the figures against fund annual member statements.

Treat the figures from this calculator as a planning estimate. The ATO computes the official cap, TSB and any bring-forward state from super fund member statements (Member Account Transaction Statements / Member Account Attribute Statements). Where the figures disagree, the ATO's figures govern.

Related calculators

• Super carry-forward concessional cap calculator — the parallel rule for pre-tax contributions, which lets unused concessional cap from the past five years be added to the current year cap (TSB under A$500,000 test). Useful when planning a salary sacrifice catch-up alongside an after-tax NCC.
• Salary sacrifice super calculator — model the year-on-year tax saving from pre-tax salary sacrifice, which is the most common way to keep the concessional cap fully used and free up after-tax cash for NCCs.
• Division 293 extra super tax calculator — Division 293 only applies to concessional contributions, not NCCs, but it is worth modelling alongside an NCC plan when high income shifts the tax efficiency of pre-tax versus after-tax contributions.
• First Home Super Saver calculator — voluntary FHSS contributions interact with the standard concessional and non-concessional caps; check the FHSS withdrawal limits as well as the NCC headroom shown here.
• HECS-HELP repayment calculator — non-concessional contributions are after-tax money and have no effect on Help Repayment Income (HRI). For a study loan strategy, concessional contributions are the relevant lever.

Sources

• ATO — Non-concessional contributions cap
• ATO — Bring-forward arrangements
• ATO — Key superannuation rates and thresholds: contributions caps
• ATO — Total super balance
• ASIC MoneySmart — Super contributions