In this guide
- What is a non-concessional super contribution?
- Where are you on the road to retirement?
- What types of contributions are non-concessional?
- What is the non-concessional contributions cap?
- 5 reasons non-concessional contributions are valuable
- Am I eligible to make non-concessional contributions?
- How do I make a non-concessional contribution?
- Common questions about non-concessional contributions
When it comes to building a retirement nest egg, most people realise their employer is doing the bulk of the heavy lifting through their regular Superannuation Guarantee (SG) contributions.
But that’s not the only way to build up your super balance. You can also make contributions into your super account from your take-home pay or savings outside the super system.
If you’re interested in learning more about how to boost your retirement savings through personal super contributions, SuperGuide has prepared this simple guide to non-concessional contributions.
What is a non-concessional super contribution?
For most employees, their employer’s SG contributions are part of their salary package and they are made from money that has not yet been taxed. When this money goes into your super account, it’s taxed concessionally at the special low rate of 15% (or zero if the contribution is made to an untaxed fund for government employees, but these are rare).
On the other hand, if you decide to make personal contributions into your super account, they can come from money that has already been taxed at your normal tax rate. These contributions are called non-concessional (or after-tax) contributions because tax has already been paid on the money you use to make the contribution.
You can also make personal contributions that are concessional by salary sacrificing or claiming a tax deduction for your personal contributions.
Where are you on the road to retirement?
Retirement planning isn’t the same for everyone.
Take our 2-minute quiz to find out which stage you’re at and what you could focus on next.
What types of contributions are non-concessional?
There are several types of non-concessional (after-tax) contributions:
- Personal contributions you make and don’t claim as a tax deduction in your income tax return. These are often called ‘voluntary’ contributions and can be either a large lump sum or small regular amounts.
- Contributions processed as a payroll deduction from your after-tax income.
- Spouse contributions made by you into your spouse’s super account or by your spouse into your account. A tax rebate is available for the contributing spouse if the receiving spouse has a low income. Learn about spouse contributions.
- Excess concessional (before-tax) contributions you have not released from your super fund.
- Retirement benefits you withdraw from your super and recontribute, for which you have not claimed a tax deduction. Learn about recontribution strategies.
What is the non-concessional contributions cap?
There are annual caps (or limits) on the amount of non-concessional contributions you can make into your super account. This annual cap increases in line with indexation of the concessional (before-tax) contributions cap.
The general annual cap for non-concessional contributions for 2026–27 is $130,000.
Your individual non-concessional cap may be different from the general annual non-concessional contributions cap. It can be higher if you use a bring-forward arrangement, or nil if your total superannuation balance (TSB) was greater than or equal to $2.1 million on 30 June 2026.
Non-concessional contributions caps in the current and previous financial years
| Income year | Amount of cap* |
|---|---|
| 2026-27 | $130,000 |
| 2025-26 | $120,000 |
| 2024–25 | $120,000 |
| 2023–24 | $110,000 |
| 2022–23 | $110,000 |
*These caps are subject to any bring-forward arrangements commenced in prior years.
Three types of contributions don’t count towards your annual non-concessional contributions cap:
- Structured settlement contributions (from personal injury payments)
- Contributions you chose to count towards your lifetime capital gains tax cap that don’t exceed your lifetime limit. (Learn about the small business retirement exemption and 15-year small business exemption.)
- Downsizer contributions from selling your home. (Learn about downsizer contributions.)
These contributions are only excluded if you meet all the conditions and specifically ask your fund to exclude them by providing the necessary paperwork.
5 reasons non-concessional contributions are valuable
1. No contributions tax
When you make non-concessional contributions with your after-tax money, there is no 15% contributions tax payable as they enter the super system.
2. Lower tax on investment earnings
The tax rate on any investment earnings in your super account is a maximum of 15%, which is often a lot lower than the tax rate on your investment earnings outside the super system.
3. Tax-free withdrawal
These contributions form a component in your superannuation that is tax-free on withdrawal, regardless of the recipient. This can reduce tax to beneficiaries if you pass away.
4. Higher contributions cap
The non-concessional contributions cap ($130,000 in 2026–27) is much higher than the concessional contributions cap ($32,500 in 2026–27), which means you can add more to your retirement nest egg.
5. Potential government co-contribution payment
If you are a low or middle-income earner and make a personal after-tax contribution, you may qualify for a co-contribution payment of up to $500 from the government. To be eligible, you must not have exceeded your non-concessional contributions cap in the relevant financial year.
Am I eligible to make non-concessional contributions?
To make a non-concessional contribution into your super account, you must meet two eligibility criteria, in addition to staying within your contribution cap:
1. Total Superannuation Balance limit
You must have a total superannuation balance (TSB) lower than the general transfer balance cap ($2.1 million in 2026–27) on 30 June of the previous financial year.
If your TSB was above this limit on the relevant day, your non-concessional contributions cap for the financial year is zero. This means you will not be able to make any non-concessional contributions in the current financial year without paying additional tax.
2. Age limit
If you are aged under 75 you are eligible to make a non-concessional contribution (even if you are not working).
Your fund may also be able to accept contributions until 28 days after the end of the month you turned 75, but it’s better not to leave your contribution until the last minute!
Which super contributions can you make?
Answer a few questions to see which types of contributions may be open to you.
How do I make a non-concessional contribution?
Making a non-concessional contribution is easy, with most super funds allowing you to make them using payment systems like BPAY, direct debit, or electronic funds transfer.
You can make a non-concessional contribution as a single lump sum or as a series of smaller contributions throughout the year – it’s up to you.
Alternatively, you could ask your employer to make regular after-tax deductions from your salary and forward them to your super account along with their contributions.
You don’t need to notify your fund you are making a non-concessional contribution. They will assume voluntary member contributions are non-concessional unless you inform them otherwise.
Common questions about non-concessional contributions
Non-concessional contributions raise plenty of questions, so we’ve answered some common ones from SuperGuide members below.
Q: Am I able to pay a non-concessional contribution into my account-based pension account, and what effect will this have on it? My balance is well under the transfer balance cap.
A: Adding more funds into an existing pension is not permitted.
To make a super contribution, you need to open an accumulation account to contribute to, if you do not already have one.
If you want to add money from your accumulation account to a pension, the pension will need to be commuted (stopped) and added to the accumulation account holding the contribution. Then, a new pension can be started.
Alternatively, you could keep your current pension, and start a second pension with the amount from accumulation, creating two pensions. This can be desirable to keep tax-free and taxable components of your super separate from one another for estate planning purposes. We address that question here.
You can also read more about eligibility to make non-concessional contributions.
Q: I would like to make a $1,000 non-concessional super contribution to my brother’s super account from my bank account. Is it possible?
A: To avoid doubt, it is best to give money to the person who owns the super account and have them contribute it themselves.
Most super funds treat all amounts paid in through personal contribution channels as the member’s contributions automatically, but it is possible that checks would discover the contribution came from a third-party account. This could have unintended consequences such as converting the amount to a concessional contribution which would not qualify for a government co-contribution.
Q: If I make a contribution to super from money I’ve already paid tax on, are there any tax benefits when I do my tax return, or other ramifications? Is it worth moving savings from term deposits into super?
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Q: I’m living and working overseas and am a non-resident for tax. Can I still make voluntary after-tax contributions to my Australian super fund? If so, what is the cap and is there any tax on the way in?
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Q: With the bring-forward rule, if someone contributes three years’ worth of non-concessional contributions at once, will they be taxed at 15% on that amount? If not, will they be taxed on withdrawals when they access their super?
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Q: I am 74 and wish to make a non-concessional contribution before I reach 75. I receive a defined benefit pension which the ATO values at about $1.4 million, and I also have about $1.4 million in the accumulation phase of my super fund. As my accumulation balance is below the general transfer balance cap, can I make a non-concessional contribution?
This answer is for SuperGuide members
Members can read every answer on our guides, plus access member-only webinars, calculators and tools.
Q: I understand that non-concessional contributions are not permitted where my total super balance is over the general transfer balance cap. I was not aware of this rule and made a non-concessional contribution earlier this financial year. If I withdraw the same amount within the relevant tax filing period, will this contribution still be subject to tax?
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Members can read every answer on our guides, plus access member-only webinars, calculators and tools.
Q: I’ve been told that if my personal transfer balance cap is lower than the general transfer balance cap, and I haven’t used the bring-forward rule, I can contribute the full annual non-concessional cap rather than just the difference between the two caps. Is that right?
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Members can read every answer on our guides, plus access member-only webinars, calculators and tools.
Q: How do I avoid triggering the bring-forward rule if I make one large personal contribution in a financial year and later notify my super fund that I intend to claim a tax deduction for part of it, so that part is treated as concessional and the rest as non-concessional?
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Q: My spouse and I are going to sell an investment property and want to put the money into super. I have some unused concessional contributions I can access and my spouse does not. We can both use the bring-forward rule as our balances are below the threshold. What is the tax treatment of these personal contributions, and will they reduce our capital gains tax?
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Q: I’m 65, work part-time on a low income and have moved most of my super into a pension, leaving a small amount in accumulation. I withdrew my minimum annual pension amount as a lump sum and paid it into my accumulation account, on the basis it would earn more than a savings account. How will this payment be classed, concessional or non-concessional, and will it be taxed?
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Members can read every answer on our guides, plus access member-only webinars, calculators and tools.
Q: If 1 July falls on a weekend, a non-concessional contribution may not be received until Monday 3 July. Would it be acceptable to make the contribution but still start the pension on 1 July, including the contribution?
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