13/07/2026
Your primary tax-effective wealth pipeline just expanded.
Navigating corporate growth means balancing short-term business profits with long-term personal wealth. As of 1 July 2026, the annual concessional (before-tax) super contribution cap has indexed up from $30,000 to $32,500.
The non-concessional (after-tax) cap has also risen, from $120,000 to $130,000.
For mid-market business owners and corporate directors, the higher concessional cap widens the window to run salary sacrifice strategies or claim personal contributions as a tax deduction, building your retirement nest egg in a 15% tax environment instead of one up to 47%. The higher after-tax cap, meanwhile, gives you more room for larger one-off contributions, useful for business-sale proceeds, an inheritance, or downsizing.
There's also more room now for catch-up contributions. If your total super balance was under $500,000 at 30 June, you can still use unused concessional cap carried forward from the past five years, and with the new $32,500 cap, the ceiling for a single catch-up year is higher than ever. For anyone with lumpy income or a big tax year ahead, it's one of the most powerful deductions in the system.
At LJI Advisory Group, we look beyond the day-to-day balance sheet. We build holistic tax strategies that protect your enterprise value while accelerating your private wealth. Let's design your contribution strategy for FY26/27.
Source: ATO, "Key superannuation rates and thresholds — Contributions caps."
