tumblr visit counter

SMSF Updates

Superannuation Thresholds for 2025-26: Key Updates

27 Feb, 2025

Thomson Reuters has released the latest superannuation rates and thresholds for the 2025-26 financial year, based on the Australian Bureau of Statistics’ AWOTE figures and in line with Subdivision 960-M of the ITAA 1997. While the concessional contributions cap remains unchanged at $30,000, several other important thresholds are set to increase from 1 July 2025. Here’s a breakdown of the key changes:


Superannuation Rates and Thresholds

Category 2024-25 2025-26
Basic concessional contributions cap $30,000 $30,000
CGT cap amount $1.780m $1.865m
Downsizer contributions (not indexed) $300,000 $300,000
Div 293 tax threshold (not indexed) $250,000 $250,000
Government co-contributions
– Lower income threshold $45,400 $47,488
– Higher income threshold $60,400 $62,488
Superannuation guarantee
– Minimum % of OTE base per quarter 11.5% 12.0%
– Maximum contribution base per quarter $65,070 $62,500
– Maximum contribution base annual equivalent $260,280 $250,000
– SG payable on maximum contribution base (over 4 quarters) $29,932.20 (at 11.5%) $30,000 (at 12%)
Income streams
– General transfer balance cap $1.9m $2.0m
– Untaxed plan cap $1.780m $1.865m
– Defined benefit income cap $118,750 $125,000
Genuine redundancy and early retirement payments
– ETP cap $245,000 $260,000
– Base tax-free amount $12,524 $13,100 (est)

Key Takeaways

  • The concessional contributions cap remains steady at $30,000.
  • The general transfer balance cap will increase to 2.0m,upfrom1.9m.
  • The superannuation guarantee rate will rise to 12.0%, up from 11.5%.
  • Government co-contribution thresholds will see a slight increase, with the lower threshold rising to 47,488 and the higher threshold to 62,488.

These updates are essential for financial planning and ensuring compliance with superannuation regulations. Stay informed and plan ahead for the 2025-26 financial year!

Source: Thomson Reuters, Australian Bureau of Statistics


#Superannuation #FinancialPlanning #2025Thresholds #TaxUpdates #AustraliaFinance

Enquire Now

Enquire Now