Key Superannuation Changes for 2025–26
As we begin the 2025–26 financial year, several important changes have taken effect. These updates may influence your retirement strategy, contribution planning, and eligibility thresholds. Here’s what you need to know:
- 12% Super Guarantee Now in Place
After five years of incremental 0.5% increases, the Superannuation Guarantee (SG) rate has now reached 12%. This is the final legislated increase, and no further rises are currently proposed.
- General Transfer Balance Cap Raised to $2m
The General Transfer Balance Cap has increased from $1.9 million to $2 million. This cap limits the amount you can transfer into a tax-free retirement phase pension.
This change also affects non-concessional contribution (NCC) eligibility based on your total super balance as at 30 June 2025:
- Carry Forward Contribution Update
The carry-forward concessional contribution rules allow you to use unused CC cap amounts from the previous five years, provided your total super balance is under $500,000.
As of FY26, the earliest year you can carry forward from is now FY2021 (FY2020 has dropped off).
Need help adjusting your retirement or contribution strategy?
Our team can guide you through these changes to ensure your superannuation plans stay on track. Get in touch with your Altitude Adviser today to book a personalised review.
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