If your total super balance was under $500,000 on 30 June 2026, you can contribute more than the $32,500 annual cap this year by using unused cap from the past 5 financial years. See how much you can use, what expires 30 June 2027, and your net tax benefit after contributions tax and Division 293.
5-year window$500k TSB testDiv 293 modelling
01 —INPUTS
Sets the concessional cap, TSB threshold, Division 293 threshold and the 5-year carry-forward window below.
Combined balance across all super accounts. Must be under $500,000 to use carry-forward.
12% of ordinary time earnings. Leave blank if you’re self-employed.
Contributions for which you’ve lodged (or will lodge) a Notice of Intent to claim.
The extra lump-sum you’re thinking of making before 30 June 2027.
In ATO online services, open Super → Information → Carry-forward concessional contributions. Enter each year’s unused amount remaining, after any automatic FIFO use.
FY
Cap
Unused amount
Expires
2021-22
$27,500
2026-27
2022-23
$27,500
2027-28
2023-24
$27,500
2028-29
2024-25
$30,000
2029-30
2025-26
$30,000
2030-31
Awaiting input
Enter your Total Super Balance and current-year income to see how much unused concessional cap you can use this FY.
The rule in full
What carry-forward concessional contributions are
The concessional cap is normally a hard annual ceiling — contribute less than $32,500 in a year and the difference is gone. The carry-forward rule turns it into a rolling five-year allowance instead: any part of the cap you did not use in the previous five financial years can be added on top of this year's cap, letting you claim a much larger deduction in one hit. It exists precisely for people whose income is lumpy — a career break, a business that finally turned a profit, a property sale, a redundancy.
→You must have unused cap in the last five years — Unused amounts accrue from 2018-19 onwards and are counted year by year. Anything older than five years is gone — for 2026-27 the window is 2021-22 through 2025-26, and the 2021-22 slice expires on 30 June 2027.
→Your total super balance must be under $500,000 — Measured at 30 June of the year before, so 2026-27 eligibility is tested at 30 June 2026. It is a cliff, not a taper: one dollar over and no carry-forward is available at all that year. Falling back under the threshold later restores access to whatever has not yet expired.
→The oldest unused amount is used first — Contributions consume this year's cap first, then unused amounts oldest to newest. That ordering works in your favour — it draws down the slice closest to expiry before the newer ones.
→The cap of the contribution year applies — A dollar of 2021-22 room contributed now is taxed and capped under 2026-27 rules, not 2021-22 rules. Carry-forward moves the headroom, not the year.
What eats the cap in the first place
Unused cap is whatever is left after every concessional contribution for that year: employer Super Guarantee, salary sacrifice, personal contributions you claimed a deduction for, and any insurance premiums or fees an employer paid from pre-tax amounts. Employer SG alone can consume most of the cap for a high earner — at the 12% rate, earnings at the maximum contribution base of $270,830 produce $32,500 of SG, leaving almost none of the $32,500 cap free. That is why carry-forward room accumulates fastest in years with low or no wage income.
Non-concessional (after-tax) contributions, government co-contributions, spouse contributions and downsizer contributions do not touch the concessional cap and never create or consume carry-forward room.
Worked example
Priya took time out of full-time work and has been contributing well under the cap. Her total super balance at 30 June 2026 was $310,000, so she is eligible. Here is how her five-year window adds up:
Financial year
Cap
Concessional contributions
Unused
2021-22
$27,500
$4,200
$23,300
2022-23
$27,500
$0
$27,500
2023-24
$27,500
$9,800
$17,700
2024-25
$30,000
$14,400
$15,600
2025-26
$30,000
$18,000
$12,000
Carry-forward available$96,100
2026-27 base cap$32,500
Effective cap this year$128,600
Expires 30 June 2027 if unused$23,300
If Priya sells an investment property this year, contributing up to $128,600 as a deductible personal contribution shifts that income from her marginal rate to 15% inside the fund. Two cautions: a contribution that large can push her Division 293 income over $250,000, doubling the fund-side rate on the affected slice to 30%; and a personal contribution only becomes concessional once she lodges a Notice of Intent and the fund acknowledges it in writing.
Finding your real number
How to check your unused cap in myGov
The ATO already tracks this for you from fund reporting. Use its figure as the source of truth and this calculator to model what to do with it.
1.Sign in to myGov and open the linked ATO service.
2.Go to Super, then Information, then Carry-forward concessional contributions.
3.Read the unused amount shown against each of the last five financial years, plus your total super balance at the most recent 30 June.
4.Check the balance is under $500,000 at 30 June 2026 — if it is not, no carry-forward is available for this year regardless of how much room the table shows.
5.Enter those year-by-year figures into the calculator above to see the net tax benefit after contributions tax and Division 293.
Timing warning. Funds report contributions to the ATO with a lag, so the myGov figure late in a financial year may not yet include everything paid this year. Contributions also have to be received by the fund by 30 June to count for that year — a transfer sent on 29 June that lands on 2 July counts against the following year's cap. Leave a fortnight's buffer, more if you are contributing by BPAY or cheque.
Historical caps (5-year window)
The cap that matters is the cap of the year the contribution is made, not the year the unused amount arose. Unused room expires five years after the FY it was first generated.
Financial year
Concessional cap
Expires
2021-22
$27,500
30 Jun 2027
2022-23
$27,500
30 Jun 2028
2023-24
$27,500
30 Jun 2029
2024-25
$30,000
30 Jun 2030
2025-26
$30,000
30 Jun 2031
2026-27 (current)
$32,500
—
When carry-forward shines
→High-income year — Promotion, year-end bonus, or self-employment profit — soak up extra income at 15% inside super instead of your marginal rate.
→Investment property sale — Offset a CGT gain in the same FY with a large concessional contribution; net tax benefit can exceed 30% per dollar.
→Redundancy or ETP — Genuine redundancy payouts beyond the tax-free portion are taxed at your MTR — concessional contributions in the same year can reduce taxable income.
→Return-to-work spouse — After parental leave or career break, carry-forward room often exceeds the annual cap — use it before the oldest year expires.
FAQ
What is the carry-forward unused concessional cap rule?
Since 2018-19, if your total super balance (TSB) was under $500,000 on 30 June of the previous financial year, any unused concessional cap from the last 5 FYs can be carried forward. This lets you contribute more than the $32,500 annual cap in a single year — useful for a high-income year, capital gain, or redundancy payout.
What counts as my Total Super Balance for this test?
TSB is the combined value of all your super accumulation, retirement-phase, and defined-benefit interests at 30 June. For 2026-27 eligibility, the relevant date is 30 June 2026. If you were $1 over the $500,000 threshold on that date, you cannot use any carry-forward this year.
How do I check my actual unused cap?
Log in to myGov → ATO → Super → Information → Carry-forward concessional contributions. The ATO shows your unused amounts for each of the past 5 FYs. This calculator mirrors that logic but lets you model 'what-if' contribution scenarios.
Which years are in the 5-year carry-forward window for 2026-27?
2021-22, 2022-23, 2023-24, 2024-25, and 2025-26. Unused amounts from 2020-21 expired at the end of 2025-26. Unused amounts from 2021-22 will expire at the end of 2026-27 (30 June 2027).
What were the historical caps?
2018-19 to 2020-21: $25,000. 2021-22 to 2023-24: $27,500. 2024-25 and 2025-26: $30,000. 2026-27: $32,500. The cap for the year the contribution is made is what matters — not the year the unused carry-forward arose.
Does Division 293 apply to carry-forward contributions?
Yes. Division 293 adds an extra 15% tax on concessional contributions when your income plus concessional contributions exceeds $250,000. Using a large carry-forward amount in a single year can push you over this threshold, making the effective contributions tax 30% on the portion over.
What happens if I go over the cap including carry-forward?
Excess concessional contributions are added to your taxable income and taxed at your marginal tax rate. You receive a 15% tax offset for the contributions tax already paid, plus an excess-contributions charge (interest). You can also elect to release the excess from super to pay the tax.
In what order is unused cap used up?
Contributions are applied to the current year's cap first. Only once $32,500 is exhausted do they start consuming carried-forward amounts, and those are used oldest first. That order is automatic and works in your favour, because it draws down the slice nearest expiry before newer ones.
What counts towards the concessional cap?
Employer Super Guarantee, salary sacrifice, personal contributions you have claimed a deduction for, and certain employer-paid insurance premiums or fees taken from pre-tax amounts. Non-concessional (after-tax) contributions, the government co-contribution, spouse contributions and downsizer contributions do not count and never create carry-forward room. At the 12% SG rate, a salary of about $270,833 uses the whole $32,500 cap on employer contributions alone.
Do I lose carry-forward permanently if my balance goes over $500,000?
No. The $500,000 test is applied fresh each year against your total super balance at the previous 30 June. Going over blocks carry-forward for that year only; if your balance falls back below the threshold at a later 30 June, any unused amounts that have not yet passed their five-year expiry become available again.
Can self-employed people use carry-forward?
Yes. Personal deductible contributions count towards your concessional cap (via a Notice of Intent to claim form). The $500,000 TSB eligibility test applies the same way.
Uses 2026-27 concessional cap ($32,500), $500,000 TSB threshold, ATO-reported unused amounts for 2021-22 to 2025-26, FIFO consumption, and Division 293 threshold ($250,000). Assumes you are an Australian tax resident for the full year. Excess contributions charges and Notice of Intent lodgement timing are not modelled — consult the ATO or your adviser before making a large lump-sum contribution.