From 1 July 2026, several of the caps and limits that apply to super will change.
Cap or Limit Name |
2025/26 cap |
2026/27 change |
Notes |
| Transfer Balance Cap | $2 million | $2.1 million | This is the amount that you can transfer into the retirement phase (such as into an Income Stream).
If you already have, or have previously had an Income Stream, your personal Transfer Balance Cap may be lower. You can view your personal Transfer Balance Cap on ATO online. |
| Defined Benefit Income Cap | $125,000 | $131,250 | If you are receiving a defined benefit pension from a taxed fund, such as ElectricSuper, 50% of your pension payments above this Cap are included in your income for tax purposes and that amount will be taxed at your marginal tax rate. |
| Total Super Balance Cap | $2 million | $2.1 million | This is the total you have in your super, across all of your super accounts. This Total Super Balance impacts on whether you can take advantage of some super features/rules, and to what amount you could take advantage of those super features/rules.
The super rules that are influenced by your Total Super Balance include eligibility for a government co-contribution, the spouse contribution tax offset and you will be unable to take full advantage of features such as the ‘bring forward rule’ (you may still be able to ‘bring forward’ some contributions, even if not the full allowable amount, depending on your Total Super Balance on a sliding scale). |
| Concessional Contribution Cap | $30,000 | May change.
To be confirmed |
This is the amount you can receive into your super that will be treated with concessional tax treatment. It’s typically contributions of money that has not yet been taxed. It includes the 12% Superannuation Guarantee payments your employer is required to contribute for you, amounts you contribute by salary sacrifice and notional amounts your participating ElectricSuper employer contributes towards your admin fees.
There are other types of contributions that are also Concessional Contributions. Get more information about these types of contributions on our Contributions page. |
| Non-concessional Contribution Cap | $120,000 | May change.
To be confirmed |
This is the amount that you can pay into your super from money that you have typically already paid tax on (for example, a lump sum transfer from your bank account).
There are other types of contributions that are also Non-concessional Contributions. Get more information about these types of contributions on our Contributions page. |
The amounts shown are taken from the ATO’s website and are published here in good faith. This table will be reviewed and updated as more information becomes available.