🚨 ATO Releases 2026 Superannuation Caps – Key Changes and Updates

The Australian Taxation Office (ATO) has announced the superannuation contribution caps and thresholds for the 2026 financial year. These caps affect how much you can contribute to superannuation while enjoying tax concessions.

✅ 2026 Superannuation Contribution Caps

• Concessional Contributions Cap:
  💲30,000
  No change from the 2025 tax year.
• Non-Concessional Contributions Cap:
  💲120,000
  Remains the same as the 2025 cap.
• Bring-Forward Non-Concessional Contributions Cap:
  💲360,000
  No increase from the previous year.
• CGT (Capital Gains Tax) Non-Concessional Contributions Cap:
  💲1,865,000
  Increased by $85,000 from the 2025 cap.

🔄 Transfer Balance Cap (TBC) Changes

• New Transfer Balance Cap:
  💲2,000,000
  An increase of $100,000 from the current $1.9 million cap.Individuals planning to start their first retirement phase income stream should consider:
  • Before 1 July 2025: Lock in a $1.9 million TBC.
  • After 30 June 2025: Lock in the higher $2 million TBC.

📈 Superannuation Guarantee Contributions (SGC) Rate for 2026

• SGC Rate:
  🔺12.00%
  Up from 11.50% in the 2025 tax year.After nearly 33 years, the Superannuation Guarantee has reached its legislated maximum of 12%. There are currently no proposals to increase this rate further.

📉 Maximum Super Contribution Base – 2026 Update

• Quarterly Maximum Contribution Base:
  💲62,500 per quarter
  Decreased from $65,070 per quarter in 2025.📌 This reduction aligns with legislative rules that ensure the base doesn’t exceed a quarterly salary leading to an SGC amount equal to one-quarter of the concessional cap.

🔍 Need Help with Your Super Strategy?

Whether you’re maximising your contributions, planning for retirement income streams, or need help understanding how these updates affect your super obligations as an employer, speak with our qualified accountants today.