Updated October 2026 for the 2026–27 financial year.
How carry-forward concessional contributions work
Each financial year you can put a set amount of before-tax money into super, called the concessional contributions cap. For 2026–27 the cap is $32,500. If you contributed less than the cap in an earlier year, the unused part isn't lost straight away. You can carry it forward for up to five years and use it on top of this year's cap.
There's one condition: your total super balance must have been under $500,000 at 30 June of the previous financial year. To use carry-forward in 2026–27, that means your balance on 30 June 2026.
When you go over the general cap, the oldest unused amounts are used first. Anything older than five years drops off. This year, unused cap from 2021–22 expires on 30 June 2027.
Concessional contributions caps by year
| Financial year | General cap | Super guarantee rate | Unused cap expires |
|---|---|---|---|
| 2021–22 | $27,500 | 10% | 30 June 2027 |
| 2022–23 | $27,500 | 10.5% | 30 June 2028 |
| 2023–24 | $27,500 | 11% | 30 June 2029 |
| 2024–25 | $30,000 | 11.5% | 30 June 2030 |
| 2025–26 | $30,000 | 12% | 30 June 2031 |
| 2026–27 | $32,500 | 12% | 30 June 2032 |
Worked example
Sarah earned $80,000 a year for the last five years and only received employer super. Her balance at 30 June 2026 was $150,000, so she can use carry-forward.
| Year | Cap | Employer super | Unused |
|---|---|---|---|
| 2021–22 | $27,500 | $8,000 | $19,500 |
| 2022–23 | $27,500 | $8,400 | $19,100 |
| 2023–24 | $27,500 | $8,800 | $18,700 |
| 2024–25 | $30,000 | $9,200 | $20,800 |
| 2025–26 | $30,000 | $9,600 | $20,400 |
| Total carried forward | $98,500 | ||
In 2026–27 her employer will pay about $9,600, leaving $22,900 of this year's $32,500 cap. Add her $98,500 carried forward and she could make up to $121,400 in concessional contributions this year. If she contributes less than $42,400 on top of her employer super, part of her $19,500 from 2021–22 will expire.
How to use your carry-forward amount
- Check your real figures in myGov. Open ATO online services, go to Super, and look for carry-forward concessional contributions. Use those numbers over any estimate, including this one.
- Choose how to contribute. Most people make a personal contribution from their bank account and claim it as a tax deduction. Salary sacrifice also works, but usually can't catch up a large amount in one year.
- Pay it in early. The money must reach your fund by 30 June. BPAY and bank transfers can take several business days, so don't leave it to the last week.
- Lodge a notice of intent. Send your fund a notice of intent to claim a deduction and wait for their written acknowledgement. You need this before you lodge your tax return, withdraw, or roll over the money.
- Claim the deduction in your tax return. Enter the amount as personal super contributions.
When carry-forward is worth it
Concessional contributions are taxed at 15% inside super. The saving comes from the gap between that and your marginal tax rate plus the 2% Medicare levy. On 2026–27 rates, someone earning between $45,001 and $135,000 pays 30% plus Medicare, so each $1,000 contributed saves about $170 in tax.
It works especially well in a year when your income is unusually high, such as selling an investment property or shares, a bonus, or returning to full-time work. Remember the money is locked in super until you reach preservation age and meet a condition of release.
If your income plus concessional contributions is over $250,000, Division 293 tax adds another 15% to your contributions, which shrinks or wipes out the saving.
Frequently asked questions
What is the concessional contributions cap for 2026–27?
The general concessional contributions cap is $32,500 for 2026–27, up from $30,000 in 2025–26.
Who can use carry-forward concessional contributions?
Anyone whose total super balance was below $500,000 at 30 June of the previous financial year. For 2026–27, that's your balance at 30 June 2026. You check this each year, so you might be eligible one year and not the next.
Which unused cap amounts expire on 30 June 2027?
Unused cap from 2021–22. Amounts can only be carried forward for five years. Because the oldest amounts are used first, contributing above this year's cap uses up your 2021–22 amount before anything else.
Where can I find my exact carry-forward amounts?
In myGov, open ATO online services, then Super, then carry-forward concessional contributions. Recent contributions can take a while to show up because funds report them after the fact.
Do employer super guarantee contributions count towards the cap?
Yes. Employer super guarantee, salary sacrifice and personal contributions you claim as a deduction all count. Some amounts paid by your employer, such as certain insurance premiums and admin fees, can count too.
How do I claim a tax deduction for a personal super contribution?
Make the contribution, lodge a notice of intent with your fund, wait for their acknowledgement, then claim it in your tax return. If you're 67 to 74, you also need to meet the work test or work test exemption to claim the deduction.
What happens if I go over my cap?
Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with a 15% tax offset for tax already paid by your fund. You can choose to release some of the excess from super to help pay the bill.
Can I use carry-forward if I'm not working?
Yes, if you're under 67 there's no work test for making or deducting personal contributions. You still need taxable income to deduct against, or the deduction won't save you anything.
About this calculator
This calculator gives general information only. It doesn't consider your personal circumstances and isn't financial or tax advice. It assumes you're an Australian tax resident and uses 2026–27 resident tax rates with a flat 2% Medicare levy. It doesn't model tax offsets, the Medicare levy surcharge, or the low-income Medicare reduction. Check your figures in myGov and speak to a registered tax agent or licensed financial adviser before making a large contribution. Your inputs stay in your browser and are never sent anywhere.