Non-Concessional Contributions Calculator: How Much After-Tax Money Can You Put Into Super in 2025-26?

If you've already maxed out your pre-tax super contributions and still want to grow your retirement savings, non-concessional contributions are your next tool. These are after-tax contributions — you've already paid income tax on the money — and they come with a much higher annual cap than concessional contributions. In FY 2025-26, most Australians can contribute up to $120,000 in non-concessional contributions. And if you're eligible, you might be able to contribute up to $360,000 in a single year using the bring-forward rule. This guide explains everything you need to know.

What Are Non-Concessional Contributions?

Non-concessional contributions (NCCs) are personal super contributions made from your after-tax income — that is, money you've already paid income tax on. Because no tax deduction is claimed, your super fund does not pay the usual 15% contributions tax on them. The money simply goes into your super fund and starts growing in the tax-advantaged super environment.

Common sources of non-concessional contributions include:

• Personal contributions from savings — depositing money directly into your super fund from your bank account
• Proceeds from selling an asset — for example, proceeds from a property sale or inheritance that you want to shelter in super
• Spouse contributions — contributions you make to your spouse's super fund (which may also attract a tax offset)
• Government co-contributions — the government may automatically add up to $500 to your super if you make an eligible personal contribution and earn below $60,400 in FY 2025-26

It's important to note: if you make a personal contribution and do not lodge a Notice of Intent to claim a tax deduction, it counts as a non-concessional contribution. If you do lodge the notice and claim a deduction, it becomes a concessional contribution and counts toward the $30,000 concessional cap instead.

For a comparison of how concessional contributions work and their separate $30,000 cap, see our Salary Sacrifice Calculator and Income Tax Calculator.

The FY 2025-26 Non-Concessional Cap: $120,000

The non-concessional contributions cap for FY 2025-26 is $120,000 per year. This cap is four times the concessional cap, reflecting the fact that NCCs are already after-tax money.

Source: ATO non-concessional contributions cap. The cap is four times the concessional cap and indexed in line with it.

However, there is a critical eligibility condition: your total super balance (TSB) on 30 June 2025 must be below $1.9 million to make any non-concessional contributions in FY 2025-26. If your balance has reached or exceeded $1.9 million, you are not permitted to make further NCCs — doing so would trigger excess contributions tax.

The Bring-Forward Rule: Contributing Up to $360,000 in One Year

The bring-forward rule is a powerful strategy that allows eligible individuals to make up to three years' worth of non-concessional contributions in a single financial year. Instead of being limited to $120,000 in FY 2025-26, you could contribute up to $360,000 all at once — particularly useful if you've sold a property, received an inheritance, or have significant savings outside super.

To use the bring-forward rule in FY 2025-26, you must:

• Be under age 75 at some point during the financial year (previously the age limit was lower, but it was extended in recent years)
• Have a total super balance below $1.9 million on 30 June 2025
• Not already be in a bring-forward period triggered in a prior year

Your available bring-forward amount depends on your total super balance at 30 June 2025:

Source: ATO bring-forward rules for non-concessional contributions FY 2025-26. Balance thresholds are indexed periodically.

What Happens If You Exceed the Cap?

Exceeding the non-concessional contributions cap carries a significantly harsher penalty than exceeding the concessional cap — so it's essential to get the numbers right before making a large contribution.

If you go over your non-concessional cap, the ATO will issue an excess non-concessional contributions determination. You then have a choice:

• Option 1 — Release the excess: You withdraw the excess amount (plus 85% of associated earnings) from your super fund. The associated earnings are then included in your assessable income and taxed at your marginal rate, with a 15% tax offset. The excess contributions themselves are not taxed further (they were already after-tax).
• Option 2 — Leave it in super: If you do not elect to release the excess, it will be taxed at the top marginal rate of 45% (plus the 2% Medicare Levy), minus a 15% tax offset. This is a very high effective tax rate, making this option rarely worthwhile.

In most cases, electing to release the excess is the better outcome. But the best outcome of all is to stay within your cap in the first place — so always verify your total super balance and any existing bring-forward period before making a large NCC.

To understand how excess contributions interact with your overall tax position, use our Income Tax Calculator and check your Medicare Levy obligations with our Medicare Levy Calculator.

Why Make Non-Concessional Contributions?

You might wonder why you'd put money into super without getting a tax deduction for it. The answer is the powerful tax benefits that apply once the money is inside super:

• Investment earnings taxed at just 15% — compared to your marginal rate (which could be up to 45%) if the same money was invested outside super
• Capital gains taxed at 10% — if the asset is held inside super for more than 12 months, the effective CGT rate is only 10% (two-thirds of 15%)
• Tax-free in retirement — once you turn 60 and commence a pension, investment earnings and withdrawals from super are entirely tax-free
• Boosting your spouse's super — making NCCs to your spouse's fund can help equalise balances and maximise tax-free retirement income for the household

The tax benefit is especially compelling for high-income earners. If you're paying 45% on investment income outside super, sheltering that income inside the 15% super environment is a significant long-term advantage. Use our Superannuation Calculator to project how additional contributions grow your retirement balance over time.

Practical Steps: How to Make a Non-Concessional Contribution

Here's a step-by-step approach to making non-concessional contributions safely:

1. Check your total super balance: Log into MyGov → ATO Online Services → Super to view your TSB as of 30 June 2025. If it's $1.9 million or above, stop — you are not eligible to make NCCs in FY 2025-26.
2. Check your bring-forward status: In the same ATO Online Services section, check if you are currently in a bring-forward period from prior years. If you triggered the bring-forward in FY 2023-24, you may already have a 3-year bring-forward in progress with reduced remaining cap space.
3. Calculate your available cap: Use the table above to determine your maximum NCC for FY 2025-26, factoring in any existing bring-forward period and your TSB balance bracket.
4. Contact your super fund: Make the contribution by bank transfer to your super fund, quoting your member number. Your fund will confirm the contribution type.
5. Do not lodge a Notice of Intent: Unlike personal concessional contributions, you do NOT lodge a Notice of Intent to claim a deduction — if you do, the contribution will become concessional instead.
6. Record keeping: Keep records of the contribution and any supporting documentation (e.g., property settlement statements) in case the ATO queries the source of funds.

For a complete picture of how super contributions affect your take-home pay and tax position, use our Take-Home Pay Calculator. If you have a HECS-HELP debt, note that non-concessional contributions generally do not reduce your repayment income — see our HECS-HELP Repayment Calculator for details.

Summary: Non-Concessional Contributions in FY 2025-26

• The non-concessional cap is $120,000 per year in FY 2025-26
• Eligibility requires a total super balance below $1.9 million at 30 June 2025
• The bring-forward rule allows up to $360,000 in one year for those with balances below $1.68 million (subject to age and prior bring-forward status)
• NCCs are made from after-tax money — no 15% contributions tax applies on entry
• Investment earnings inside super are taxed at just 15% (and often 10% for CGT), compared to your marginal rate outside super
• Exceeding the cap triggers a choice to release the excess (taxed on earnings at marginal rate) or leave it in super (taxed at 45% — very costly)
• Always check your balance and bring-forward status in MyGov → ATO Online Services before contributing

Use our free calculators to optimise your super strategy:

• Superannuation Calculator — project your super balance with additional contributions
• Salary Sacrifice Calculator — calculate the tax savings from pre-tax (concessional) super contributions
• Take-Home Pay Calculator — see your net pay and super in one view
• Income Tax Calculator — understand your marginal tax rate and the benefit of sheltering money in super
• Medicare Levy Calculator — check your Medicare Levy and Surcharge obligations