Non-Concessional Contributions Cap Calculator
Check your after-tax contribution limits, bring-forward eligibility, and whether you may face excess contribution tax.
Understanding Non-Concessional Contributions
Non-concessional contributions (NCCs) are personal super contributions made from money you have already paid tax on — for example, from savings, an inheritance, or the proceeds of selling an investment. Unlike concessional contributions, NCCs are not taxed when they enter your super fund.
Annual Cap
The NCC cap is $120,000 per year (2024–25). This is separate from the $30,000 concessional contributions cap. If your total super balance was $1.9 million or more on 30 June of the prior year, your NCC cap is $0.
Bring-Forward Rule
If your total super balance was below $1.66 million at 30 June of the prior year, you can bring forward up to two additional years of NCC cap space, allowing contributions of up to $360,000 in a single year (or $240,000 if your balance was between $1.66M and $1.78M). This is useful for making large lump-sum contributions, such as from a property sale or redundancy payout.
Excess Contribution Tax
Contributions above the applicable cap are subject to excess NCC tax at 47%. You can elect to withdraw the excess (plus 85% of associated earnings) from super, paying tax only on the earnings at your marginal rate. The 47% penalty tax is deliberately punitive — always check your cap space before making large contributions.
Balance Thresholds for 2024–25
- Under $1.66M: Full bring-forward available — up to $360,000 over 3 years
- $1.66M – $1.78M: Two-year bring-forward — up to $240,000
- $1.78M – $1.9M: One year only — $120,000
- $1.9M+: No NCC permitted