Super Carry-Forward Unused Concessional Cap Calculator 2025-26

If your total super balance was under $500,000 on 30 June 2025, you can contribute more than the $30,000 annual cap this year by using unused cap from the past 5 financial years. This calculator shows how much you can use, what expires on 30 June 2026, and your net tax benefit after contributions tax and Division 293.

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 2026.

Enter what you contributed in each FY. Anything below the cap that year creates unused carry-forward.

FYCapContributionsExpires
2020-21$25,0002025-26 ⚠︎
2021-22$27,5002026-27
2022-23$27,5002027-28
2023-24$27,5002028-29
2024-25$30,0002029-30

Enter your Total Super Balance and current-year income to see how much unused concessional cap you can use this FY.

Frequently asked questions

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 $30,000 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 2025-26 eligibility, the relevant date is 30 June 2025. 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 2025-26?
2020-21, 2021-22, 2022-23, 2023-24, and 2024-25. Unused amounts from 2019-20 expired at the end of 2024-25. Unused amounts from 2020-21 will expire at the end of 2025-26 (30 June 2026).
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. 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.
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.

Related guides

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

Uses 2025-26 concessional cap ($30,000), $500,000 TSB threshold, historical caps for 2020-21 to 2024-25, 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.


Last updated 17 April 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

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