EOFY Super 2026: Opportunities, Caps & Cutoffs
With 30 June 2026 approaching, now is the time to do a super stocktake to see if there's an opportunity to top up, catch up, or tidy up your super before the financial year closes.
EOFY Super Strategies In Plain English
Super is the most tax-effective way to build a retirement nest egg. The rules are full of opportunities most people don't know exist, and the ones that get talked about are often only half-explained. Here's what each of the strategies above actually means, without the jargon.
A note before we start: these are overviews, not advice. Super rules interact in ways that aren't always obvious, and what's right for one person can be wrong for another. Please chat with an adviser before acting on any of these.
Concessional (before-tax) contributions
Money going into super from before-tax income. That covers your employer's compulsory super (Super Guarantee, now 12%), salary sacrifice, and any personal contributions you claim as a tax deduction.
Cap: $30,000 per person for 2025-26. Everything before-tax going into your super counts towards that number.
Eligibility: Available to PAYG employees and self-employed. Must be under 75. A work test applies if you're aged 67-74 and claiming a tax deduction on personal contributions.
Carry-forward unused concessional cap
Didn't use your full $30,000 cap in previous years? You might be able to use what's left over on top of this year's cap. A strategy that works in your favour if you've had lower-earning years (parental leave, part-time work, career breaks).
Cap: Up to five years of unused cap, on top of the $30,000.
Eligibility: Your Total Super Balance must be under $500,000 at 30 June 2025. Unused amounts expire after five years.
Non-concessional (after-tax) contributions
Money you put into super from your take-home pay, with no tax deduction claimed. Useful for getting savings, inheritance, or sale proceeds into super where earnings are taxed at a lower rate.
Cap: $120,000 per person for 2025-26.
Eligibility: Your Total Super Balance must be under $2 million at 30 June 2025. Must be under 75.
Bring-forward rule (after-tax contributions only)
Lets you squeeze up to three years' worth of after-tax contributions into a single year. Only applies to non-concessional contributions, not concessional. If you use the full $360,000 in one year, you can't make any further non-concessional contributions for the next two financial years.
Cap: Up to $360,000 in one year (subject to your Total Super Balance).
Eligibility: Under 75, and Total Super Balance under $1.76 million at 30 June 2025 to access the full $360,000. The amount tapers down as your balance gets closer to $2 million.
Spouse contribution tax offset
Contribute up to $3,000 into your lower-earning spouse's super and you can get a tax offset of up to $540. Handy for couples where one partner earns a lot more than the other, or where one partner has stepped back from work.
Cap: Up to $540 tax offset (on a $3,000 contribution).
Eligibility: Your spouse must earn under $40,000. Full offset applies when they earn $37,000 or less. Both of you must be Australian residents, not permanently separated.
Government co-contribution
If you're on a lower income and you make non-concessional contributions of $1,000 to your super account, the government will contribute up to $500 to your super. It's free money if you're eligible, and you don't need to apply. The ATO works it out when you lodge your tax return.
Cap: Up to $500 from the government, on $1,000 of non-concessional contributions.
Eligibility: Your income must be under $62,488. You get the full $500 if your income is under $47,488. At least 10% of your income must come from employment or self-employment, and you must be under 71.
EOFY Super Opportunities At A Glance
| Strategy | Cap | Eligibility | Other |
|---|---|---|---|
| Concessional (before-tax) contributions | $30,000 |
Includes employer super guarantee contributions, salary sacrifice contributions, and personal deductible contributions. PAYG and self-employed. Under age 75. |
Work test applies for personal deductible contributions if aged 67-74. |
| Carry-forward unused concessional cap | Up to 5 years of unused cap on top of the $30,000 |
TSB under $500,000 at 30 June 2025. Unused amounts expire after 5 years. |
Particularly handy if you've had lower-contribution years (parental leave, part-time, self-employment). |
| Non-concessional (after-tax) contributions | $120,000 |
TSB under $2M at 30 June 2025. Under age 75. |
TSB of $2M or more = nil NCC cap for 2025-26. |
| Bring-forward rule (after-tax contributions only) | Up to $360,000 over 3 years |
TSB under $1.76M at 30 June 2025. Tiered: $240K over 2 yrs ($1.76M-$1.88M). $120K only ($1.88M-$2M). Under age 75. |
If you use the full $360,000 in one year, you can't make any further non-concessional contributions for the next two financial years. |
| Spouse contribution tax offset | Up to $540 offset (on $3,000 contribution) |
Spouse income under $40,000. Full offset at $37,000 or less. Both Australian residents, not permanently separated. |
Treated as an NCC in your spouse's fund. |
| Government co-contribution | Up to $500 |
Income under $62,488 (full $500 under $47,488). 10%+ income from employment or self-employment. TSB under $2M. Under age 71. |
Up to $500 from the government, on $1,000 of non-concessional contributions. ATO assesses automatically when you lodge your return. |
TSB = Total Super Balance. The combined value of all your super accounts at 30 June of the previous financial year. For 2025-26, it's your TSB at 30 June 2025 that determines what you're eligible for.
Which Strategies Apply to You?
If you're a PAYG employee
Your employer is already paying 12% Super Guarantee into your super for you. That counts towards your $30,000 concessional cap, so check how much is going in before you add more.
Strategies to consider:
Salary sacrifice extra pre-tax dollars to top up your concessional contributions, reducing your taxable income along the way
Personal deductible contributions if salary sacrifice isn't set up through your employer
Carry-forward unused cap if you've had years of lower contributions (parental leave, part-time work) and your Total Super Balance is under $500,000
Spouse contribution if your partner earns less than $40,000, or to even up balances before retirement
Government co-contribution if your total income is under $62,488
The closer you are to retirement, the more these matter. Your last 5-10 earning years are prime time to push super as hard as the rules allow.
If you're self-employed (sole trader or partnership)
Nobody pays your super for you. If you don't actively pay yourself super, the whole $30,000 cap goes unused year after year, and you miss a serious tax deduction along with decades of compounding growth.
Strategies to consider:
Personal deductible contributions up to the $30,000 concessional cap, claimed as a deduction on your tax return (don't forget to lodge the Notice of Intent form, more on that later)
Carry-forward unused cap if your Total Super Balance is under $500,000. Powerful for anyone catching up after years of skipping super
Non-concessional contributions from your after-tax income
Selling your business
The CGT small business concessions can let you put a chunk of the sale proceeds into super outside the normal contribution caps. The rules are strict (business ownership length, asset value tests) and worth planning for well ahead of any sale. Book a chat if this is on the cards.
And don't rely on the business sale to fund your retirement. Pay yourself super along the way and treat any sale proceeds as icing on the cake.
If you're retired and drawing a pension
You've flipped from building your super to living off it. Most EOFY strategies still apply, but your focus shifts.
Strategies to consider:
Spouse contribution to even up balances between you and your partner. Useful for estate planning and for pension and Centrelink eligibility
Downsizer contribution if you're 55 or older and sell your home. Separate rules, separate cap, doesn't count against your normal contribution caps. Worth a chat if this is on the horizon
Personal deductible contributions up to the $30,000 concessional cap if you're still earning income and under 75 (work test applies 67-74)
Non-concessional contributions up to $120,000, as long as you're under 75 and your Total Super Balance is under $2 million
If you come into a lump sum (inheritance, property sale, insurance payout), see the windfall section below.
If you've received (or are about to receive) a windfall
Redundancy payout, inheritance, property sale proceeds, insurance payout, SMSF rollover, divorce settlement. Whatever the source, a lump sum of cash sitting outside super is a big opportunity to move it somewhere tax-friendlier, regardless of whether you're working or retired.
Strategies to consider:
Non-concessional contributions up to $120,000 this year
Bring-forward rule to get up to $360,000 into super in one go, using three years of cap in a single contribution
Personal deductible contributions (up to the $30,000 concessional cap) if you want the tax deduction this year
Spouse contribution if your partner has a lower income and it makes sense to split the windfall
EOFY Super Checklist
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1
Check how much has gone into your super this year.
You need to know your before-tax total before you add more. Log into your super fund or the ATO.
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2
Find out your Total Super Balance at 30 June 2025.
This number decides what you're eligible for. Your super fund or the ATO has it.
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3
Lodge any outstanding Notice of Intent.
If you made personal contributions in 2024-25 and want to claim a deduction, lodge the form and get your fund's acknowledgment by the earlier of your tax return date or 30 June 2026. Miss it, lose the deduction.
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4
Check for unused cap from previous years.
If your Total Super Balance was under $500,000 at 30 June 2025, you can stack up to five years of unused before-tax cap on top of this year's $30,000.
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5
If you're self-employed, pay yourself super.
Even a modest contribution before 30 June earns a tax deduction and starts compounding.
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6
If your partner earns under $40,000, consider a spouse contribution.
Up to $3,000 in, up to $540 tax offset back.
-
7
If your income is under $62,488, consider an after-tax contribution.
The government co-contribution adds up to $500 automatically.
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8
Send contributions 1-2 weeks before 30 June.
BPAY and clearing houses take days. Contributions need to clear by 30 June 2026 or they'll roll into the next financial year.
The Bottom Line on EOFY Super Opportunities
The super rules are full of opportunities, but they're not one-size-fits-all. The rules interact; the caps have sub-rules, and what's right for a PAYG employee earning $120,000 isn't what's right for a sole trader earning the same. The earlier in the year you act, the more options you've got.
Frequently Asked Questions
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For before-tax (concessional) contributions, the cap is $30,000 per person. For after-tax (non-concessional) contributions, it's $120,000 per person. You may be able to contribute more if you can use unused cap from previous years (carry-forward) or three years' worth of after-tax cap in one go (bring-forward). The $30,000 cap includes employer Super Guarantee, salary sacrifice, and any personal contributions you claim as a tax deduction.
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Contributions need to be received and credited to your super fund by 30 June 2026 to count for the 2025-26 financial year. BPAY and employer clearing houses can take several days to process, so send any one-off personal contributions 1-2 weeks before 30 June. Contributions that land on or after 1 July count towards the next financial year, not this one.
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If you're self-employed, no one is paying super for you. Skipping it means missing the tax deduction, missing decades of compounding growth, and ending up with a much smaller retirement. Banking on selling the business to fund retirement is risky. Sale prices don't always stack up, and the tax concessions at sale time have strict rules. Pay yourself super while the business is trading and treat any sale proceeds as a bonus.
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Yes. If your spouse earns less than $40,000 a year, you can contribute up to $3,000 into their super and get a tax offset of up to $540. The full $540 offset applies when your spouse earns $37,000 or less. The contribution is treated as an after-tax contribution in your spouse's fund, so it uses their cap, not yours.
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A Notice of Intent to Claim a Deduction is a form you lodge with your super fund to say "I want to claim my personal super contribution as a tax deduction." Without it, the ATO won't let you claim the deduction.
If you make a personal contribution this financial year and want to claim it, you need to lodge the form with your super fund and get their acknowledgment back before you lodge your tax return.
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Possibly. Selling an investment property usually triggers capital gains tax, which gets added to your taxable income for that financial year. Making a personal deductible super contribution before 30 June can reduce your taxable income and soften the tax bill. If you've got unused concessional cap from previous years (carry-forward), you may be able to deduct significantly more than the standard $30,000. The maths depends on your income, the size of the gain, and your Total Super Balance, so it's worth running the numbers before you sell.
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This information is current as at 1 May 2026.
Kalfocus Pty Ltd AR No. 463978 is a Corporate Authorised Representative of Firefly Financial Pty Ltd AFSL No. 700033, ABN 88 687 477 612. General Advice Warning: Any advice in this article is general advice only and does not take into account the objectives, financial situation or needs of any particular person. It does not represent legal, tax, or personal advice and should not be relied on as such. You should obtain financial advice relevant to your circumstances before making any decisions.