Carry-forward super calculator
Checking a carry-forward figure an AI assistant gave you? This works it out year by year from the ATO's published caps, linked at the bottom.
How much can you put into super this year using unused cap from earlier years? If your total super balance was under $500,000 on 30 June 2026, your 2026-27 cap is $32,500 plus whatever you didn't use of your caps from 2021-22 to 2025-26. Enter what went in each year and it'll add it up.
On this page: Calculator · The rules · Worked examples · FAQ · Sources
How much unused cap can you carry into 2026-27?
Enter concessional contributions each year: employer and super guarantee, salary sacrifice, and personal contributions you claimed a deduction for. Tick the box if your total super balance was under $500,000 on 30 June the year before.
| Year | Cap | Contributed | Under $500k? | Unused |
|---|
| General cap 2026-27 | $32,500 |
| Unused cap you can carry forward | |
| Contributed so far in 2026-27 | |
| Room left in 2026-27 | |
| 2021-22 amount that expires after 30 June 2027 |
This is an estimate, not advice. It applies the ATO's published caps and carry-forward rules to the numbers you type in, and doesn't tell you whether to contribute. Your official figure is in ATO online services through myGov. See the ATO concessional contributions cap page or talk to a licensed financial adviser.
The carry-forward rules
Concessional contributions are taxed at 15% in your fund and limited by a yearly cap. Contribute less than the cap and the gap becomes an unused cap amount. Since 2018-19 you can carry those amounts forward and use them later, if your total super balance was under $500,000 on 30 June of the year before.
| Financial years | General cap |
|---|---|
| 2017-18 to 2020-21 | $25,000 |
| 2021-22 to 2023-24 | $27,500 |
| 2024-25 and 2025-26 | $30,000 |
| 2026-27 | $32,500 |
- Unused amounts count from 2018-19, so 2019-20 was the first year anyone could use them.
- Each unused amount lasts 5 years, then expires.
- When you go over the general cap, the oldest unused amounts are used first.
- In a year your balance was $500,000 or more, you can't use carried-forward amounts, but unused amounts still build up.
Worked examples
Each assumes a total super balance under $500,000 every 30 June unless it says otherwise.
$10,000 a year from your employer, every year
2021-22 to 2023-24: $27,500 − $10,000 = $17,500 unused each, so $52,500. 2024-25 and 2025-26: $20,000 each, so $40,000.
2026-27 cap: $32,500 + $92,500 = $125,000. The $17,500 from 2021-22 expires if it's not used by 30 June 2027.
$15,000 a year, with a $60,000 year in 2023-24
Unused before 2023-24: $10,000 each for 2018-19 to 2020-21, and $12,500 each for 2021-22 and 2022-23.
In 2023-24 you went $32,500 over the $27,500 cap. That uses the three $10,000 amounts, then $2,500 of 2021-22, leaving $10,000 from 2021-22.
2024-25 and 2025-26 add $15,000 each. 2026-27 cap: $32,500 + $10,000 + $12,500 + $15,000 + $15,000 = $85,000.
The first example, with a balance of $500,000 or more on 30 June 2026
The unused amounts are still there, but you can't use them this year. 2026-27 cap: $32,500. If your balance drops under $500,000 at a later 30 June, the amounts that haven't expired come back into play.
Questions people ask about carry-forward super
How much unused concessional cap can you carry forward into 2026-27?
Whatever you didn't use of the cap in 2021-22 to 2025-26, as long as your total super balance was under $500,000 on 30 June 2026. The most possible, if you made no concessional contributions in those years, is $142,500, on top of the $32,500 general cap.
What is the concessional contributions cap for 2026-27?
$32,500 from 1 July 2026. It was $30,000 in 2024-25 and 2025-26, $27,500 from 2021-22 to 2023-24, and $25,000 from 2017-18 to 2020-21.
Who can use carry-forward concessional contributions?
Anyone whose total super balance was under $500,000 on 30 June of the previous financial year, so 30 June 2026 for 2026-27. You also need to be eligible to contribute in the first place, which has its own age and work rules.
When do unused concessional cap amounts expire?
After 5 years. In 2026-27 you can use amounts from 2021-22 to 2025-26. Anything left from 2021-22 expires after 30 June 2027.
Which unused amounts get used first?
The oldest available amounts are used first, so you burn the ones closest to expiring before newer ones.
Where can you see your official carry-forward amount?
In ATO online services through myGov, which shows your carry-forward concessional contributions and total super balance. Funds report contributions to the ATO, so the ATO figure is the one that counts.
Does this work out excess contributions tax or Division 293?
No. It flags contributions above your available cap but doesn't work out the tax on them, and it doesn't cover the extra 15% Division 293 tax on high incomes.
Sources
- ATO: Concessional contributions cap. Caps for each year, including $32,500 from 1 July 2026; carry-forward from 2018-19; 5-year expiry; $500,000 total super balance test; oldest amounts used first. Page updated 2 July 2026.
Last checked 29 October 2026.