Super Bring-Forward Rule Calculator (Australia 2026-27)

Check whether you can use the bring-forward rule to make up to 3 years of non-concessional super contributions in a single year. Based on your age, total superannuation balance (TSB) at 30 June 2026, and the 2026-27 cap of A$120,000. The calculator shows your eligible bring-forward tier ($360k / $240k / $120k / nil), the cap remaining, and any excess that would attract top-marginal-rate tax. Free, private, runs entirely in your browser.

Your Position at 30 June 2026
Bring-forward rule generally requires age < 75 at 1 July of the trigger year (work test exempt to 75).
Combined balance across all super funds (accumulation + retirement phase).
Bring-Forward Window
If you triggered bring-forward in 2024-25 or 2025-26, your 2026-27 cap is the unused remainder of the trigger year\'s rules.
Total NCC contributions made across your existing bring-forward years (set 0 if starting fresh).
Planned 2026-27 Contribution
Personal after-tax contribution you plan to make this financial year. Calculator tests this against your eligible cap.
Eligible bring-forward cap
A$0
Window length
—
Remaining cap available
A$0
Excess (top-rate tax)
A$0
Step Amount (AUD)
2026-27 figures: non-concessional contribution (NCC) cap is A$120,000. The bring-forward rule lets eligible members aged under 75 contribute up to 3 years\' worth in one go ($360,000 max), provided their TSB at 30 June of the previous year was below the relevant tier cut-off. Tier cut-offs (calculator approximations): TSB < $1.66M = 3-year ($360k); $1.66M-$1.78M = 2-year ($240k); $1.78M-$1.9M = 1-year ($120k); ≥ $1.9M = nil. Excess attracts top marginal rate tax (47% incl. Medicare levy) unless released within 60 days of the ATO determination.

Source: Australian Taxation Office — Non-Concessional Contributions Cap + Bring-Forward Rule (ato.gov.au). Last updated: May 3, 2026.
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What Is the Australian Super Bring-Forward Rule?

The bring-forward rule lets eligible Australian super fund members make up to three years\' worth of non-concessional (after-tax) contributions in a single financial year, instead of one year at a time. For 2026-27 the annual non-concessional contributions (NCC) cap is A$120,000, so the maximum bring-forward amount is A$360,000 over three years — but only if your Total Super Balance (TSB) at 30 June of the previous year was below the relevant tier cut-off and you are under age 75 on 1 July of the trigger year. Source: Australian Taxation Office (ato.gov.au). Last updated: May 3, 2026.

The rule is a one-shot trigger: the moment you contribute more than A$120,000 in a single year you "use" your bring-forward window and lock in the contribution path for the next two years. You cannot top up to a higher tier if your TSB falls in a later year — the tier is fixed at the trigger year\'s 30 June TSB.

The Three TSB Tiers (2026-27 Approximations)

Eligibility is tiered by your TSB at 30 June 2026 (the year before triggering). The calculator uses these tier cut-offs derived from the general Transfer Balance Cap of A$1.9M minus 1× / 2× / full annual NCC cap of A$120,000: Tier 1 (TSB < A$1.66M) — full 3-year bring-forward, A$360,000 cap. Tier 2 (A$1.66M ≤ TSB < A$1.78M) — 2-year, A$240,000 cap. Tier 3 (A$1.78M ≤ TSB < A$1.9M) — 1-year, A$120,000 cap (no bring-forward). Tier 4 (TSB ≥ A$1.9M) — nil cap, no NCC permitted (already at TBC). Confirm exact figures on the ATO website or with a financial adviser, because tier cut-offs are reset annually based on the general TBC.

Bring-Forward Mechanics and the 3-Year Window

Once triggered, the bring-forward window runs for either 2 or 3 financial years depending on your tier. During the window your total NCC contributions across all years cannot exceed your tier cap (A$240k or A$360k). You can spread contributions however you like — e.g., A$200k in year 1 + A$160k in year 2 = full A$360k used, with no contributions allowed in year 3. Importantly, the cap is FIXED at trigger and does NOT re-test against later TSB or against future cap indexation. So if you trigger at A$1.5M TSB and your balance grows to A$2.2M in year 3, you can still finish the bring-forward (you triggered Tier 1 = A$360k). Conversely, if your TSB drops below A$1.66M after triggering Tier 2, you cannot upgrade to Tier 1.

Penalty for Excess Contributions: Top Marginal Rate Tax

If you contribute more than your eligible bring-forward cap, the excess attracts excess non-concessional contributions tax at the top marginal rate (45% + 2% Medicare levy = 47% in 2026), unless you release the excess plus 85% of associated earnings within 60 days of the ATO determination. The ATO typically issues a determination 6–18 months after lodgment, so timing matters. Most members opt to release the excess to avoid the punitive tax — your fund must process the release and remit it to you. Note that the bring-forward rule applies only to NCCs (after-tax personal contributions); concessional contributions (employer SG, salary sacrifice, deductible personal) follow a separate cap and a different carry-forward rule (the unused-cap-carry-forward rule for TSB < A$500k). Source: ATO — Non-Concessional Contributions Cap, ato.gov.au. Last updated: May 3, 2026.