The main super rates, caps and thresholds for 2026–27, from the ATO.
Key facts
- Super guarantee for 2026–27: 12% of qualifying earnings, paid each payday from 1 July 2026 (Payday Super).
- Concessional contributions cap: $32,500 (up from $30,000).
- Non-concessional cap: $130,000, or $390,000 over three years using the bring-forward rule.
- General transfer balance cap: $2.1 million.
- Preservation age is 60 for anyone born from 1 July 1964.
Key figures 2026–27
| Rate or threshold | 2026–27 |
|---|---|
| Super guarantee rate | 12% |
| Maximum contribution base (a year) | $270,830 |
| Concessional contributions cap | $32,500 |
| Non-concessional contributions cap | $130,000 |
| Bring-forward non-concessional (3 years) | $390,000 |
| Carry-forward: total super balance under | $500,000 |
| General transfer balance cap | $2.1 million |
| Division 293 threshold | $250,000 |
| Contributions tax | 15% |
| Co-contribution, lower and higher income thresholds | $49,293 and $64,293 |
| Co-contribution maximum | $500 |
| Low income super tax offset (LISTO) | Up to $500, income up to $37,000 |
| Low rate cap (lump sums, preservation age to 59) | $260,000 |
| CGT cap amount | $1,935,000 |
| Defined benefit income cap | $131,250 |
Concessional contributions cap by year
| Financial year | Cap |
|---|---|
| 2026-27 | $32,500 |
| 2024-25 and 2025-26 | $30,000 |
| 2021-22 to 2023-24 | $27,500 |
| 2017-18 to 2020-21 | $25,000 |
Super guarantee rate by year
| Period | Rate |
|---|---|
| 1 July 2025 onwards | 12% |
| 2024-25 | 11.5% |
| 2023-24 | 11% |
| 2022-23 | 10.5% |
| 2021-22 | 10% |
| 2014-15 to 2020-21 | 9.5% |
Preservation age
| Date of birth | Preservation age |
|---|---|
| Before 1 July 1960 | 55 |
| 1 July 1960 to 30 June 1961 | 56 |
| 1 July 1961 to 30 June 1962 | 57 |
| 1 July 1962 to 30 June 1963 | 58 |
| 1 July 1963 to 30 June 1964 | 59 |
| From 1 July 1964 | 60 |
Minimum pension drawdown rates
| Age | Minimum each year |
|---|---|
| Under 65 | 4% of the balance |
| 65 to 74 | 5% of the balance |
| 75 to 79 | 6% of the balance |
| 80 to 84 | 7% of the balance |
| 85 to 89 | 9% of the balance |
| 90 to 94 | 11% of the balance |
| 95 or more | 14% of the balance |
Common questions
What is the concessional contributions cap for 2026-27?
$32,500. It includes employer super, salary sacrifice and personal contributions you claim as a deduction.
What is the super guarantee rate?
12% from 1 July 2025. From 1 July 2026 employers pay it each payday rather than quarterly.
What is the non-concessional cap?
$130,000 a year for 2026–27. If you're under 75 you may be able to contribute up to $390,000 at once using the bring-forward rule, depending on your total super balance.
What is the minimum pension drawdown?
4% of the balance a year under 65, 5% at 65 to 74, 6% at 75 to 79, rising to 14% at 95 or older.
Calculators: salary sacrifice, Division 293, co-contribution, preservation age.
Sources: ATO contributions caps, super guarantee, transfer balance cap, government contributions, Division 293 and payments from super. Checked 22 October 2026.