Balance-boosting strategies to consider with contribution caps set to rise

Australians may be able to contribute more to their super without incurring additional taxes as limits and thresholds affecting contributions – known as contribution caps - increase from 1 July 2026 to keep pace with inflation and average earnings increases.

The limit on the total amount of super that Australians can transfer into the retirement phase, known as the general transfer balance cap, will increase to $2.1 million on 1 July 2026¹.

The increase, which is linked to inflation, will also have the effect of boosting other super contribution limits in 2026–27 – meaning if you can afford to do so, you’ll be able to contribute more to your super without paying additional tax².

Meanwhile, the concessional contributions cap (CCC) is also set to increase from $30,000 a year to $32,500 from 1 July 2026, with the ATO expected to confirm the increase this month.

The CCC is the annual limit on pre-tax contributions, including mandatory employer super guarantee payments, salary sacrifice and personal contributions, for which you can claim a tax deduction.

This increase is linked to average weekly earnings, which rose by 3.8% in 2025³. An increase in the CCC can cause other super contribution caps to rise.

It’s worth understanding how contribution changes could help you boost your super balance – both if you make a one-off contribution, or top it up gradually over time.

The total super balance limit, under which the standard non-concessional contributions cap (NCCC) applies, has risen to $2.1 million as at 30 June 2026 – up from $2 million in 2025-26. 

The NCCC is the annual limit on after‑tax contributions you can make to super without paying extra tax.

Money contributed under the NCCC is often used to top up super balances, for example when an inheritance is contributed to super. Non-concessional contributions:

• enter super tax‑free.
• can later generate earnings taxed at 0% in retirement phase (subject to the transfer balance cap).
• may include spouse contributions and personal contributions for which you don’t claim a tax deduction.

Non-concessional, or after-tax, contributions are set to be capped at $130,000 a year from 1 July 2026, or four times the new annual concessional cap – up from $120,000 a year in 2025-26.

Depending on your age and total superannuation balance, you may be able to bring forward up to two years of future non-concessional caps to make non-concessional contributions of up to $390,000. 

However the increase will not apply to anyone who has already triggered the bring-forward rule in either 2025–26 or 2024–25 and are still in their bring-forward period in 2026–27.

Partners who contribute to their spouse’s super may now be able to access a spouse contribution tax offset as long as the receiving spouse’s total super balance as at 30 June 2026 is less than $2.1 million – up from $2 million in the current financial year.

Spouse contributions allow you to contribute to your spouse’s super from your after-tax income or receive a contribution to your super from them. The person that makes the contribution may be able to claim a tax offset of up to $540.

Government co-contributions can now be accessed by members with a total super balance at 30 June 2026 of less than $2.1 million – up from $2 million in 2025-26.

If you’re an employee with annual income of less than $64,293 and you make a personal contribution to super (and don’t claim a tax deduction), you may be eligible to receive a government co-contribution of up to $500 per year into your super.