Claiming a Tax Deduction for Personal Super Contributions (2025–26 and 2026–27 Caps)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

Making a personal (after-tax) contribution to super and then claiming it as a deduction can reduce your tax. It's popular with sole traders, people without salary sacrifice, and anyone topping up before 30 June. The contribution then counts towards your concessional cap and is taxed at 15% in the fund. The steps must be done in the right order.

The caps

• Concessional cap: $30,000 for 2024–25 and 2025–26; $32,500 from 1 July 2026. It includes employer super guarantee, salary sacrifice and personal contributions you claim as a deduction.
• Carry-forward: if your total super balance was under $500,000 on 30 June of the previous year, you may be able to use unused concessional cap amounts from up to 5 previous years.
• Non-concessional cap: $120,000 for 2025–26; $130,000 for 2026–27. It is nil if your total super balance is at or above the general transfer balance cap ($2 million for 2025–26; $2.1 million for 2026–27) at the previous 30 June.
• Contributions count in the year your fund receives them, so don't leave it to the last day.

How to claim the deduction

• Make the contribution to a complying fund from your own money.
• Give your fund a valid notice of intent to claim a deduction (the ATO's form or your fund's version).
• Wait for the fund's acknowledgment before you lodge your return.
• Lodge the notice before the earlier of lodging your return or 30 June of the following year, and before you roll over, withdraw or start a pension from that money.
• Claim the deduction in your return.

Who it suits

• Employees whose employer doesn't offer salary sacrifice.
• Sole traders and contractors with no employer super.
• People with a one-off high-income year, such as a capital gain, especially if carry-forward amounts are available.
• Conditions apply, including age-related conditions for people 67 to 74. Check eligibility first.

Watch-outs

• Exceeding the concessional cap means the excess is taxed at your marginal rate (less a 15% offset) and can count towards the non-concessional cap.
• If your income plus concessional contributions exceeds $250,000, extra contributions tax (Division 293) may apply.
• The deduction can't create or increase a tax loss, so model the right amount first.
• Super is preserved until you meet a condition of release.

Worked example

Example (illustrative figures only – not real client data): Nadia is a sole trader with taxable income of $110,000 before super and no employer contributions. She contributes $20,000 in May 2026, lodges a notice of intent and gets her fund's acknowledgment.

Her taxable income falls to $90,000. The fund pays 15% contributions tax ($3,000) on the contribution. Her personal tax saving depends on her marginal rate. Because the contribution is under her $30,000 cap, no excess contributions tax arises.

Checklist

• Check your total concessional contributions so far in ATO online services.
• Check for unused carry-forward amounts and your total super balance.
• Contribute well before 30 June.
• Lodge the notice of intent and get the acknowledgment before lodging your return.

Common mistakes to avoid

• Lodging your tax return before the fund acknowledges the notice.
• Rolling over or withdrawing money before giving the notice.
• Forgetting employer contributions when calculating cap space.
• Contributing on 30 June and the fund receiving it in July.

Record-keeping tips

• Keep the notice of intent and fund acknowledgment with your tax records.
• Keep fund statements showing date received.

When to see an accountant

Get personal advice from a registered tax agent if:

• you're near the cap or using carry-forward amounts;
• your income is above $250,000;
• you're 67 or older;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Sole traders
• Tax offsets
• all deduction guides

ATO sources for this guide

• ATO: Personal super contributions
• ATO: Concessional contributions cap
• ATO: Non-concessional contributions cap
• ATO: Contributions caps
• ATO: Copyright notice

This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.