Thanks to HockeyMonkey for the links and explanation to these figures and where to find them.
Concessional cap
The concessional contribution cap was reset in 2017-18 from $30,000 to $25,000 and is to be increased in increments of $2,500 in line with AWOTE (average earnings), not CPI (inflation). AWOTE at that time was 1,533.40.
Therefore, the figures at which it is expected to increase would be as follows:
| CC Cap | AWOTE | |||||
| $27,500 | 27,500/25,000 | x | 1,533.40 | = | 1,686.74 | Indexed in 2021/22 |
| $30,000 | 30,000/25,000 | x | 1,533.40 | = | 1,840.08 | Indexed in 2024/25 |
| $32,500 | 32,500/25,000 | x | 1,533.40 | = | 1,993.42 | Surpassed |
| $35,000 | 35,000/25,000 | x | 1,533.40 | = | 2,146.76 |
Note that figures used for indexing are based on the quarter ending on 31 December just before the start of the relevant income or financial year.
End of year AWOTE figures come out towards the end of February each year.
The $27,500 limit of 1,686.74 was passed at the end of 2020 and was indexed in the financial year 2021-22.
The $30,000 limit of 1,840.08 was passed at the end of 2023 and was indexed in the financial year 2024-25.
The $32,500 limit of 1,993.42 was passed mid-2025 and is expected to be indexed in the financial year 2026-27.
Update 14/8/2025:
The Concessional cap is expected to be increased to $32,500 for the 2026/27 financial year since the 2025 mid-year AWOTE figure was 2,010.00, which has already passed the required 1,993.42 figure.
For the $35,000 limit of 2,146.76 to be passed for the 2026/27 financial year, since the 2025 mid-year AWOTE figure was 2,010.00, it would require an annual increase in average earnings of 2,146.76/2,010.00 = 6.80% for the half year or 13.61% p.a. for the second half year of 2025, which is highly unlikely.
Non-concessional cap
The non-concessional contribution cap is 4 times the concessional contribution cap, so it increases at the same time.
Transfer Balance Cap (TBC)
The TBC was most recently set in the same financial year as the concessional contribution cap, 2017-2018 at $1.6m, and is increased in increments of $100,000 in line with CPI (inflation), not AWOTE. CPI at that time was 110.
Update 10/3/2026: Thank you again to HockeyMonkey, who noted that:
The ABS rebased the CPI figures back to 100.0 on September 2025. (Link)
This means the December 2016 110.0 superannuation CPI starting point needs to be scaled by 0.6945 to now be 76.395.
To reach 2.1m, Dec 2025 CPI needed to be 100.27. It was 100.97 which is why the TBC is being increased to 2.1m from July.
To reach 2.2m in the future, December CPI figure will need to be above 105.04
Therefore, the figures at which it is expected to increase would be as follows:
| TBC | Old CPI Req’d | New CPI Req’d | |||||
| $1.7m | 1.7/1.6 | x | 110 | = | 116.875 | Indexed 2021/22 | |
| $1.8m | 1.8/1.6 | x | 110 | = | 123.75 | Surpassed | |
| $1.9m | 1.9/1.6 | x | 110 | = | 130.625 | Indexed 2023/24 | |
| $2.0m | 2.0/1.6 | x | 110 | = | 137.5 | Indexed 2025/26 | |
| $2.1m | 2.1/1.6 | x | 76.395 | = | 100.27 | To Be Indexed 2026/27 | |
| $2.2m | 2.2/1.6 | x | 76.395 | = | 105.04 |
Note that even though CPI figures come out quarterly, figures used for indexing in super are based on the quarter ending on 31 December just before the start of the relevant income or financial year.
The TBC was raised to $1.7m in 2021/22 after it surpassed 116.875 in the Old CPI figure at the end of 2020.
The TBC was raised to $1.9m in 2023/24 after it surpassed both 123.75 and 130.625 in the Old CPI figure at the end of 2022.
The TBC was raised to $2.0m in 2025/26 after it surpassed 137.5 in the Old CPI figure at the end of 2024.
Update 19/2/2026:
The TBC will be raised to $2.1m in 2026/27 (ATO link) after the New CPI surpassed 100.27 at the end of 2025.
For the TBC to be raised to $2.2m in 2027/28, the New CPI will need to reach 105.04 by the 2026 December quarter figure, which would require an increase of 105.04/100.97 = 4.03% for the year.
Why are these relevant?
These are useful for specific strategies.
For instance, under the bring-forward rule, once the rule is triggered by contributing over the current year’s non-contribution cap, you can only contribute 3 times that amount over that and the following two years, regardless if the cap is increased during that time. If it is likely the non-concessional contribution cap will increase in the following year and you have more than 3 years’ worth of contributions, it may be better to contribute only a single year’s worth of non-concessional contributions and wait until the following year to contribute up to 3 years’ worth of contributions at a higher limit.
Another example is the TBC. Once you move your super into an account-based pension, you ‘set’ your own personal TBC, and only the remaining proportion of the the general TBC at that time continues to grow with inflation. If you expect the general TBC to increase, it may be worth considering whether to hold off moving to an account-based pension.