Updated superannuation and tax thresholds: 2025/2026
|
|
2024/2025 |
2025/2026 |
|
General transfer balance cap |
$1,900,000 |
$2,000,000 |
|
Defined benefit income cap |
$118,750 |
$125,000 |
|
CGT lifetime Cap |
$1,780,000 |
$1,865,000 |
|
Untaxed plan cap – Lifetime |
$1,780,000 |
$1,865,000 |
|
Superannuation Guarantee – Maximum Contributions base (per quarter) |
$65,070 |
$62,500 |
|
PCG 2016/5 Safe Harbour rates for related party LRBA’s |
9.35% |
8.95% |
Remaining unchanged
The following thresholds will remain unchanged for the 2025/2026 financial year.
|
Concessional contribution cap |
$30,000 |
|
Non-concessional contribution cap – standard |
$120,000 |
|
Non concessional contribution cap – maximum bring forward over 3 financial years |
$360,000 |
|
Division 293 – Annual adjusted taxable income |
$250,000 |