| Total superannuation balance | Non-concessional contributions cap |
|---|---|
| at 30 June 2025 | 2025–26 |
Less than $2 million |
$120,000 |
$2 million or more |
Nil |
Refer to the FirstTech Super guide for more information on the types of contributions that count against the non-concessional contributions cap.
| Total superannuation balance | 2025–26 |
|---|---|
| at 30 June 2025 | Non-concessional contributions cap including bring-forward |
Less than $1.76 million |
$360,000 |
At least $1.76 million but less than $1.88 million |
$240,000 |
At least $1.88 million but less than $2 million |
$120,000 |
$2 million or more |
Nil |
The bring-forward rule is available to members aged under 75 at any time in a financial year, who are not in a bring-forward period, subject to total superannuation balance as shown above. Personal contributions cannot be accepted by a super fund more than 28 days after the end of the month in which a member turns 75.
Please see the FirstTech Super guide for bring-forward thresholds prior to 1 July 2025.
| Amount | Tax rate |
|---|---|
| 2025–26 | |
Within cap |
Nil |
Exceeding cap and not withdrawn |
47% which must be paid from the fund |
Exceeding cap and either:
|
Associated earnings assessable to individual and taxed at MTR plus Medicare levy (less a 15% tax offset) |
For more information, refer to the FirstTech Super guide.
Age Pension calculator