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Key super rates and thresholds

Rates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.

Last updated 15 October 2023

Contributions caps
Contributing more than the caps to your super may mean having to pay extra tax.

Division 293 tax
Division 293 tax may reduce the tax concession on super contributions for individuals.

Payments from super
There are several requirements to be aware of for payments made from super.

Low rate cap amount
There is a limit on the amount of taxable components of a super lump sum that can receive a lower rate of tax.

Super income stream tax tables
A summary of the taxation of a super income stream paid with an element taxed and untaxed in the fund.

Employment termination payments
Find out what an employment termination payment (ETP) is and what the cap amounts are.

Super guarantee
Find out about the rates and how to avoid the super guarantee charge (SGC).

Government contributions
You may be eligible for the government's super co-contribution.

Transfer balance cap
Find out about the limit on the total amount of superannuation that can be transferred into the retirement phase.

Other super rates and thresholds
Find out about what other super rates and thresholds you need to be aware of.