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May 2026 Newsletter: Key superannuation rates and thresholds for 2026-27
The ATO has published the superannuation rates and thresholds applying for the 2026-27 income year. The key figures relevant to employers, employees and advisers are summarised below.
Contribution caps and limits
- Superannuation guarantee (SG) rate: 12%
- Maximum superannuation contributions base: $270,830
- Concessional contributions cap: $32,500
- Non concessional contributions cap: $130,000
- General transfer balance cap: $2.1 million
- Capital gains tax (CGT) cap amount: $1.935 million
Bring-forward rule thresholds
- Total superannuation balance (TSB) less than $1.84 million: $390,000 over three years
- TSB $1.84 million to $1.97 million: $260,000 over two years
- TSB $1.97 million to $2.1 million: $130,000
- TSB $2.1 million or more: non-concessional contributions not permitted
Government cocontribution
- Maximum cocontribution: $500
- Lower income threshold: $49,293
- Upper income threshold: $64,293
Employment termination and redundancy payments
- ETP cap (life benefit and death benefit termination payments): $270,000
- Tax free redundancy and early retirement scheme limits:
- Base amount: $13,598
- Plus $6,801 for each completed year of service
