Non-Concessional Contributions & Bring-Forward Calculator
Work out your after-tax super contributions cap — including how much you can bring forward from future years — based on your total super balance and age, for 2025-26.
Your balance across all super funds. At $2,000,000 or more, the non-concessional cap is nil.
You must be under 75 at some time in the year to use the bring-forward rule.
Optional — after-tax contributions already made in 2025-26, to show your remaining headroom.
Enter your total super balance and age to see how much you can contribute after tax this year.
Non-concessional contributions and the bring-forward rule
Non-concessional contributions are amounts you add to super from your after-taxmoney — they’re not taxed again going in. The standard cap in 2025-26 is $120,000 a year. If you’re under 75, the bring-forward rulecan let you use up to two future years’ caps at once — handy after selling an asset or receiving an inheritance.
How your total super balance sets the limit
The more you already have in super, the less you can bring forward. Your total super balance on 30 June 2025 determines it, measured against the $2,000,000 transfer balance cap:
| Total super balance | First-year cap | Period |
|---|---|---|
| Under $1.76M | $360,000 | 3 years |
| $1.76M – under $1.88M | $240,000 | 2 years |
| $1.88M – under $2M | $120,000 | No bring-forward |
| $2M or more | Nil | — |
Worked examples
Room to bring forward the full 3 years
Dan (age 50) has $480,000 in super and sells an investment property. Because his balance is under $1.76M and he's under 75, he can contribute up to $360,000 (3× the $120,000 cap) this year, using the bring-forward rule.
Partial bring-forward
Susan (age 60) has $1.8M in super. Her balance is between $1.76M and $1.88M, so she can bring forward 2 years — up to $240,000 this year.
Nil cap
Raj has $2.05M in super. Because that's above the $2M transfer balance cap, his non-concessional cap is nil this year — any after-tax contribution would attract extra tax.
Frequently asked questions
- What is the non-concessional contributions cap?
- Non-concessional contributions are after-tax amounts you put into super. The standard annual cap in 2025-26 is $120,000. Contributing above your cap can trigger extra tax.
- What is the bring-forward rule?
- If you're under 75 at some time in the year, you may be able to bring forward up to 2 future years' caps — contributing up to 2× or 3× the annual cap in one year. The amount depends on your total super balance on 30 June of the previous year.
- How does my total super balance affect it?
- For 2025-26: under $1.76M lets you bring forward $360,000 over 3 years; $1.76M to under $1.88M allows $240,000 over 2 years; $1.88M to under $2M gives the standard $120,000 only; and at $2,000,000 or more your non-concessional cap is nil.
- Can I bring forward if I am 75 or older?
- No. If you're 75 or older for the whole financial year you can't use the bring-forward arrangement. Only the standard annual cap may apply, and contributions after 75 are subject to separate acceptance rules.
- What happens once I trigger the bring-forward?
- Your cap is locked for the whole bring-forward period based on the cap in the first year — later indexation doesn’t increase it. Any amount you don’t use in year one carries into the remaining years, but your total across the period can’t exceed the triggered cap.
- Is this calculator official ATO advice?
- No. FigureTax is independent and provides general information and estimates only, not financial or tax advice. Your actual cap depends on ATO records of your total super balance and contributions. Check ATO online services (via myGov) or a licensed adviser before contributing.
Related: Carry-forward concessional contributions (before-tax) and Division 293 tax.
General information only. This calculator gives an estimate based on standard ATO rules for the 2025-26year and may not reflect your circumstances. Your actual cap depends on ATO records and whether you’ve already triggered a bring-forward. It is not financial or tax advice. Confirm in ATO online services or with a licensed adviser before acting.