Non-Concessional (After-Tax) Contributions

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What Are Non-Concessional Contributions?

Non-concessional contributions (NCCs) are super contributions made from after-tax income. You don't claim a tax deduction, so they're not taxed when they enter your super fund. They include:

• Personal after-tax contributions (from your bank account)
• Spouse contributions (contributing to your spouse's super)
• Downsizer contributions (from proceeds of selling your home — separate cap)

Annual Cap (2025-26 and 2026-27)

The standard non-concessional contributions cap is $120,000 for 2025-26, rising to $130,000 from 1 July 2026. This is four times the concessional cap. You can contribute up to this amount each year without additional tax.

The Bring-Forward Rule

The bring-forward rule allows you to make up to three years' worth of non-concessional contributions in a single year. For 2026-27:

• Standard bring-forward: Contribute up to $390,000 in one year (3 × $130,000)
• This uses your NCC cap for the current year and the next two years
• You cannot make further NCCs during the bring-forward period unless unused amounts remain

Bring-Forward Eligibility

Your eligibility depends on your Total Super Balance (TSB) at 30 June of the previous year:

• TSB below $1.8 million: Access to full 3-year bring-forward ($390,000)
• TSB between $1.8m and $1.93m: Access to 2-year bring-forward ($260,000)
• TSB between $1.93m and $2.1m: Standard cap only ($130,000) — no bring-forward
• TSB above $1.9m: No NCCs allowed at all

Total Super Balance Limit

From 1 July 2026, the general transfer balance cap is $2.1 million for most people (it was $2.0 million in 2025-26). Your total super balance affects:

• Whether you can make NCCs (must be below $1.9m to contribute)
• Whether you can use the bring-forward rule
• Whether you can use carry-forward concessional contributions (must be below $500,000)

Downsizer Contributions

If you're aged 55 or over, you can contribute up to $300,000 per person ($600,000 per couple) from the sale of your main home. This is separate from the NCC cap. The home must have been owned for at least 10 years.

Strategies

• Use the bring-forward after a large windfall (inheritance, property sale, bonus)
• Spouse contributions — contribute to a low-balance spouse's super (you may also qualify for a tax offset)
• Downsizer + bring-forward — potentially move over $600,000 into super tax-efficiently
• Government co-contribution — if your income is under $58,445, the government matches your NCCs up to $500

Key Considerations

• NCCs don't reduce your taxable income (unlike concessional contributions)
• Earnings on NCCs inside super are still taxed at 15% (accumulation) or 0% (pension phase)
• Excess NCCs must be withdrawn or face penalty tax at 47%
• Seek professional advice before using the bring-forward rule, especially if your balance is close to the caps

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How the Bring-Forward Works — Example

The bring-forward rule lets you contribute up to three years' worth of non-concessional contributions in a single year, which is useful after a windfall like an inheritance, a redundancy, or the sale of an asset. For 2026-27, that means up to $390,000 in one go (3 × $130,000), but the exact amount you can use depends on your Total Super Balance (TSB) at the previous 30 June:

• TSB below $1.8 million: full 3-year bring-forward available ($390,000)
• TSB between $1.8m and $1.93m: 2-year bring-forward ($260,000)
• TSB between $1.93m and $2.1m: standard annual cap only ($130,000)
• TSB at or above $2.1m: no non-concessional contributions at all

Once you trigger the bring-forward, you cannot make further non-concessional contributions during the period unless unused amounts remain — so plan the timing carefully.

Action Plan: After-Tax Strategy for 2026-27

1. Check your TSB via myGov before making any large after-tax contribution — exceeding the cap attracts a 15% excess tax charge.
2. If you are 55 or older and downsizing your home, consider the downsizer contribution — up to $300,000 per person from the sale of a home owned for 10+ years, which does not count toward your caps.
3. Low and middle earners: make an after-tax contribution and check the government co-contribution — income below $49,293 (2026-27) can attract up to $500.
4. Use the bring-forward after a windfall, but seek advice if your balance is near the thresholds — the cut-offs are strict.
5. Keep records of after-tax contributions; your fund reports them to the ATO, but you need your own trail for tax planning.